The Special Corporate Enterprise Tax (Tokubetsuhōjinjigyōzei) was introduced from October 1st, 2019. To replace the temporary Special Local Corporate Tax. This new tax is permanent and will allocated to local governments in order to decrease the gap in tax revenues between urban and rural areas

Stated capital
Taxable base
Tax rates
 
 
Before 1-10-2019
On and after 1-10-2019
> JPY 100 mln
Taxable income
x Standard rate of business tax
-
260%
< JPY 100 mln
Taxable income
x Standard rate of business tax
-
37%
Source: KPMG

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23/09/2020
23-09-20 | 10:30 - 11:00 AM CET What should you know before, during and after import clearance at Japan Customs? Various EU products and services began to enjoy benefits from the EU-Japan Economic...
24/09/2020
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Japanese Industry and policy News June 2020 The topics of the June 2020 issue are as follows...
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