For foreign companies, the competent tax office is the location of the main permanent establishment in Japan.

 

The National Tax Agency , an external organ of the Ministry of Finance, is in charge of the assessment and collection of internal taxes. It supervises 12 Regional Taxation Bureaus throughout Japan, under which 524 local tax offices are set up to execute tax administration.

Taxpayers are required to file returns and pay for internal taxes such as Corporation tax, Business taxes and Consumption tax to the tax office with jurisdiction over the location where the taxpayers reside.

Local taxes are administered by the Local Tax Bureau, which is responsible for planning local taxes on the prefectural and municipal levels and for determining competent tax authorities. Public services regarding tax assessment and collection are provided by the local governments, which have the right of taxation. The Bureau of Taxation, taxation sections, etc., under each prefecture and municipality (city, ward, town, or village) are in charge of the assessment and collection of prefectural taxes and municipal taxes, respectively.

EU-Japan Centre News

More
The EU-Japan Centre in Tokyo is regularly publishing "Industry and Policy News" from various...
30 YEARS OF INDUSTRIAL COOPERATION - RESPONDING TO THE CHANGING NEEDS For the past three decades,...
To introduce European SMEs to the wide range of tender opportunities in Japan, JTTP Helpdesk...

Events

More
Europe
14/11/2017
With a view to helping raise industrial competitiveness, the EU-Japan Centre has organised in-depth visits to world class European plants since 2013. During the visits, participants will learn about...
Online
01/12/2017
An 8-part lecture series giving a sound introduction to the practical concepts of applied lean. The EU-Japan Centre Lean Masterclass consisted of lectures, by Professor Richard Keegan, focussing on "...

Library

More
November 2017 Japanese Industry and Policy News Topics covered in the November issue: LEGISLATION...
EU-Japan Newsletter, Issue #60 December 2017. The Centre is pleased to...
Brief Japan Industrial Reports ADDITIONAL REPORTS AVAILABLE on www....
October 2017 Japanese Industry and Policy News Topics covered in the October issue: LEGISLATION...