Corporate Inhabitant taxes (hōjinjūminzei) are local prefectural and municipal taxes, paid in the prefecture and municipalities they have their offices. These taxes are computed as a percentage of the national Corporation tax before tax credits and a per capita levy, which is determined on the basis of the amount of capital and the number of employees. (Tokyo Metropolitan on basis of capital only)

Both prefectural and municipal inhabitant tax are collected by municipal governments. If you have a company located only in one of the 23 wards of Tokyo, both are charged as one Metropolitan Corporate Inhabitant Tax.

Companies should keep in mind that even if corporate income is negative, the per capita level still need to be paid.

The amount of the tax and the scale may vary in each prefecture and municipality. Please check the local administrations for more details.

Tokyo Metropolitan Government provides details on the calculation of the Inhabitants tax burden in English.

EU-Japan Centre News

Get an overview of everything the EU-Japan Centre is doing in April 2021! (subject to changes)...
Get an overview of everything the EU-Japan Centre is doing in March 2021! (subject to changes)...


Deploying renewable energy massively will be key to achieve the 2050 goal of climate neutrality shared by the EU and Japan. In both regions, offshore wind is seen as one of the renewable sources...
Import trade concessions are contained in the EPA for EU exporters of textile products to Japan. As a result, these EU products have since the entry into force of the Agreement an important competitive advantage on the Japanese markets.


Japanese Industry and Policy News February-March 2021 JAPANESE INDUSTRY AND POLICY NEWSFebruary-March,...
Report: Export & Import EU-Japan Trade data 2020 Expert : EU-Japan Centre staffPublication date:...
Solar energy development in Japan | Juwi X Shizen Energy In 2013, two years after the nuclear accident of...