Guide to Applicable Japanese Taxes to a Corporation

This guide is a brief overview of the Japanese tax system which may serve as a guideline to individuals or entities who are interested in doing business in Japan. It aims to provide general guidance and information on Japanese Tax System.


In using this information, it is our understanding that you have read, understood and are agreeable to our disclaimer. In the event of any actual tax controversy or other issues, we shall not assume any responsibility on your reliance of the information herein contained and as far as we are concerned, it is still necessary on your end to consult a professional advisor who is familiar with your situation and the applicable rules of your case.


The information herein presented is updated until December 1, 2016. Any laws, rules or regulations issued or effective after December 1, 2016 have not been taken up nor incorporated in the discussion.



I. Overview of applicable Japanese taxes to a Corporation

II. Corporation Taxes

III. Withholding Taxes

IV. Tax Treaties

V. Consumption Tax

VI. Employee Withholding Taxes and Payroll Taxes