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. (NTA)

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's News

More
The EU Business Hub @ Semicon Japan 2025 Business Mission, taking place from 15 - 19 December 2025…
The EU-Japan Centre for Industrial Cooperation is recruiting a Project Coordinator in Brussels,…
The EU-Japan Centre for Industrial Cooperation is recruiting a Project Coordinator in Brussels,…
The Minerva Policy Reports deliver comprehensive research on the dynamic political, economic, and…
The EU Japan Centre is releasing a weekly press review covering Japan's economic and policy matters…
JTPP Helpdesk's Weekly Digest of Public Sector Tenders features a selection of tenders found on the…

Events

More
Japan
06/10/2025 - 10/10/2025
Mission dates: 06 - 10 Oct 2025 Applications are now closed for this year session.  Are you running a business that operates in the Biotech and Pharma sector? Would you like to present your …
Japan
14/10/2025 - 17/10/2025
Session dates: 14 - 17 October 2025 Application for the 2025 mission are now closed.  Want to receive updates about the 2026 call? Get in touch at een-mission@eu-japan.eu  --- Are you running a…
We use a selection of our own and third-party cookies on the pages of this website. If you choose "ACCEPT ALL", you consent to the use of all cookies. You can accept and reject individual cookie types.
Related
Subscribe to
our newsletters

The EU-Japan Centre currently produces 5 newsletters :

  • EU-Japan NEWS - our flagship newsletter covering the Centre's support services, information about EU (or Member States) - Japan cooperation
  • Japanese Industry and Policy News
  • “About Japan” e-News (Only available for EU companies / EU organisations)
  • Japan Tax and Public Procurement Weekly Tender Digest (Only available for EU companies / EU organisations)
  • Tech Transfer Helpdesk Newsletter
Subscribe