Section 3. Taxes in Japan

Reference

Consultation with specialists on accounting and tax support

Certified public accountants and tax accountants are specialists providing accounting and tax support to companies operating in Japan. Both are qualification recognized by law, and only persons with these qualifications may engage in legally stipulated monopoly businesses. Certified public accountants enjoy a monopoly on the performance of audits under the Certified Public Accountant Law, while tax accountants have a monopoly on tax agent services, preparation of tax documentation and tax consultations under the Certified Tax Accountant Law. In addition to their respective monopoly businesses, both provide multi-faceted services such as accounting and business consulting.

Section3: Table of Contents

  1. 3.1

    Overview of Japanese corporate tax system for investment in Japan

  2. 3.2

    Domestic-sourced income

  3. 3.3

    Overview of corporate income taxes (corporate tax, corporate inhabitant tax, enterprise tax)

  4. 3.4

    Overview of withholding income tax

  5. 3.5

    Tax treaties

  6. 3.6

    Overview of consumption tax

  7. 3.7

    Overview of individual tax system

  8. 3.8

    Other principal taxes

  9. 3.9

    Other principal corporate taxation regarding international transactions

  10. 3.10

    Handling of corporate, local, and consumption taxes depending on capital amount

(Reference)

Consultation with specialists on accounting and tax support

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 Incorporation of a CompanyExternal 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 Incorporation / Establishment of corporation
(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 taxation（English）External 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 for Blue Form 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 / Discontinuance of Salary Paying Office etc.External 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 Tax 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 for Extension of Time 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 taxation（English）External 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.

Contact Us

Investing in Japan

We will do our very best to support your business expansion into and within Japan. Please feel free to contact us via the form below for any inquiries.

Inquiry Form

JETRO Worldwide

Our network covers over 50 countries worldwide. You can contact us at one of our local offices near you for consultation.

Overseas Offices