Section 3. Taxes in Japan

3.2 Domestic-sourced income

3.2.1 Domestic-sourced income in the business year commencing on or after April 1, 2016

As described in 3.1.1, types of domestic-sourced income and taxable scope have also changed from the business year commencing on or after April 1, 2016. The major domestic-sourced income in the business year commencing on or after April 1, 2016 is as follows. Please note that the specific scope of taxation differs by the type of activity of a foreign corporation in Japan, as will be described later(see 3. 3. 4.)

  1. (1)

    Income attributable to permanent establishment

  2. (2)

    Income derived from the management/holding of assets in Japan

  3. (3)

    Proceeds from the transfer of assets in Japan

  4. (4)

    Consideration for providing certain services rendered in Japan, such as engineers

  5. (5)

    Rent of real estates and other properties in Japan

  6. (6)

    Other domestic-sourced income

Laws and Regulations on Setting Up Business in Japan Pamphlet

The pamphlet "Laws & Regulations" is available in PDF, and outlines basic information about laws, regulations and procedures related to setting up a business in Japan. It is available in 8 languages (Japanese, English, German, French, Chinese (Simplified), Chinese (Traditional), Korean and Vietnamese).
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Section3:Documents businesses are required to submit to authorities

Section3
(Section1)
Documents Where documents are listed within the URL The competent authorities and relevant web pages
3.3.1
(1.6)
Notification of Corporation EstablishmentExternal site: a new window will open See Guidelines 1. Notification of corporation establishment National Tax AgencyExternal site: a new window will open
3.3.1
(1.6)
Notification of Corporation/Branch Establishment (for submission to Tokyo Metropolitan when establishing an office in Tokyo)External site: a new window will open See "1.Notification of Incorporation (example form)" under the "Duties" headline. Tokyo Metropolitan Government Bureau of TaxationExternal site: a new window will open
3.3.1
(1.6)
Notification about Becoming Foreign Ordinary CorporationExternal site: a new window will open See Guidelines 2. Notification about Becoming Foreign Ordinary Corporation National Tax AgencyExternal site: a new window will open
3.3.10(3)
(1.6)
Application Form for Approval of Filing Blue ReturnExternal site: a new window will open See Guidelines 6. Application form for Approval of Filing Blue Return National Tax AgencyExternal site: a new window will open
3.4.2
(1.6)
Notification of Establishment/Relocation/Closure of a Salary-Paying OfficeExternal site: a new window will open See Guidelines 10. Notification of Establishment/
Relocation/Closure of a Salary-paying office
National Tax AgencyExternal site: a new window will open
3.3.10(1)
(1.6)
Application for Special Provision for Extension of the Due Date for Filing a Final ReturnExternal site: a new window will open See Guidelines 5. Application for Special Provision for Extension of the Due Date for Filing a Final Return Form National Tax AgencyExternal site: a new window will open
3.4.1
(1.6)
Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income TaxExternal site: a new window will open See Guidelines 11. Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax National Tax AgencyExternal site: a new window will open
3.3.10(1)
(1.6)
Notification/Application Form for the Extension of Submission Deadline to File Tax Statement (for submission to Tokyo Metropolitan)External site: a new window will open See Tax (Metropolitan Tax) section "2.Notification/Application for Extension of Time to File Tax Statement (example form) " under the "Duties" headline Tokyo Metropolitan Government
Bureau of TaxationExternal site: a new window will open

Materials listed as ‘Reference’ contain samples of documents regarding registration, visa, taxation, personnel and labor matters that are necessary when a foreign company establishes a corporation or other entity in Japan. These documents are not published by competent authorities and therefore are not official. For those who are going through the official procedures, please obtain the latest official documents from the competent authorities and related bodies or consult a person who specializes in advising on such information and procedures.

The information contained in this documents should be used at the reader’s independent discretion. While JETRO makes every effort to ensure the accuracy of the information it provides, no responsibility is accepted by JETRO for any loss or damage incurred as a result of actions based on the information provided in these documents or provided by the external links listed on these pages.

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