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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