Local corporation tax (chihōhōjinzei) is a national direct tax. For the past years the rate was 4.4% of the Corporation tax, but was increased in October 1, 2019 to 10.3% as part of corrective measures against maldistribution of wealth.


Taxable base

Tax rates

1-10-2014 – 30-9-209

1-10-2019 -

Corporation Tax

(National Tax)




Source: NTA

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