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

EU-Japan Centre News

More
The EU-Japan Centre for Industrial Cooperation has started its operation as a new independent legal...
To introduce European SMEs to the wide range of tender opportunities in Japan, JTTP Helpdesk...

Events

More
27/10/2020
27-10-20 | 09:30 - 10:30 AM CET How can EU SMEs best take advantage of the e-commerce growth during COVID-19 to better position their products for market entry and expansion in Japan?  In 40 minutes...
28/10/2020
28-10-20 | 10:30 - 11:00 AM CET What should you know when entering medical devices and in-vitro diagnostic devices (MD/IVD) market in Japan? Various EU products and services began to enjoy benefits...

Library

More
Report: Artificial Intelligence in the Japanese Educational Sector To get the access to this report, please ...
EU-Japan Newsletter, Issue #71 October 2020 - NEW online version!The Centre's...
Report: Japanese Electronics Sector To get the access to this report, please ...