Section 3. Taxes in Japan

3.8 Other principal taxes

There are a variety of other taxes levied on income, the acquisition/ownership of assets, consumption and other transactions in addition to those described above. Taxes levied on the ownership of assets to which many businesses are subject include the fixed asset tax and the city planning tax. Land, structures and depreciable assets for business use are subject to a fixed asset tax of 1.4%, payable by the owners of said property as of January 1 each year. The city planning tax is levied at a rate of 0.3% on land and structures within city planning zones. Companies in major cities such as Tokyo and Osaka having facilities exceeding 1,000 square meters in floor space and/or having more than 100 employees are subject to business office taxes. The tax rates are 600 yen per square meter of floor space and 0.25% of the total amount of employee salaries.

Furthermore, there is a registration and license tax levied for the registration of real estate/companies and the issue of business licenses, as well as a stamp duty payable as a tax on stipulated documents. Gift tax, inheritance tax (see 3.7.7) and other special-purpose taxes must also be borne in mind.

Section3: Table of Contents


Section3:Documents businesses are required to submit to authorities

Section3
(Section1)
Documents Where documents are listed within the URL Reference The competent authorities
relating to the document
3.3.1
(1.6)
Notification of Incorporation of a CompanyExternal site: a new window will open See National Tax Agency
Guidelines 1. Notification of corporation establishment
National Tax AgencyExternal site: a new window will open
3.3.1
(1.6)
Notification of Incorporation / Establishment of corporation
(for submission to Tokyo Metropolitan when establishing an office in Tokyo)
ReferencePDF File(364KB) Tokyo Metropolitan Government
Bureau of taxationExternal site: a new window will open
3.3.1
(1.6)
Notification of Incorporation of a Company (for submission to municipalities) ReferencePDF File(401KB) Local municipality offices
3.3.1
(1.6)
Notification of a foreign companyExternal site: a new window will open See National Tax Agency
Guidelines 2. Notification about Becoming Foreign Ordinary Corporation
National Tax AgencyExternal site: a new window will open
3.3.10(3)
(1.6)
Application for Blue Form ReturnExternal site: a new window will open National Tax Agency
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 / Discontinuance of Salary Paying Office etc.External site: a new window will open See National Tax Agency
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 Tax ReturnExternal site: a new window will open See National Tax Agency
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
3.3.1(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 National Tax Agency
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 of a Disposition of/Application for Approval of Extension of the Due Date for Filing a Final Tax Form
(for submission to Tokyo Metropolitan)
ReferencePDF File(925KB) Tokyo Metropolitan Government
Bureau of taxationExternal site: a new window will open
3.3.10(1)
(1.6)
Notification of a Disposition of/Application for Approval of Extension of the Due Date for Filing a Final Tax Return
(for submission to municipalities)
ReferencePDF File(775KB) Local municipality offices

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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