Guide to Applicable Japanese Taxes to a Corporation

This guide is a brief overview of the Japanese tax system. We wrote this guide for individuals or entities that are interested in doing business in Japan. It aims to provide general guidance and information on the Japanese tax system.


In using this information, it is our understanding that you have read, understood and are agreeable to our disclaimer. In case of any actual tax controversy or other issues, we will not assume any responsibility on your reliance of the information contained in this guide, and you are advised to consult a professional advisor who is familiar with your situation and the applicable rules of your case.


The information presented here has been updated until December 1, 2016. Any laws, rules or regulations issued or which became effective after December 1, 2016 have not been included nor incorporated in the discussions.



I. Types of Business Entities

II. Corporation Taxes

III. Withholding Taxes

IV. Tax Treaties

V. Consumption Taxes

VI. Employee Withholding Taxes and Payroll Taxes