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Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

We specialize in providing professional Accounting &Bookeeping and Tax services in Japan.

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Japanese Corporate tax

A corporation in Japan is required to file returns, pay tax and supply details of the computation of taxable income to the Japanese tax office. The place of tax payment of a domestic corporation is the place where its head or main office is located. In case of a foreign corporation, the place of the payment is where the corporation's main permanent establishment or estate in Japan is located.

For a corporation whose capital exceeds JPY 100million, a tax rate of 30% is applicable to all of the ordinary income. For a corporation whose capital amounts to JPY 100million or less, a tax rate of 22% is applicable up to JPY 8million and a tax rate of 30% to the remainder of the ordinary income.

A corporation is required to file a final tax return within 2 months after the end of its business year. A final tax return must be accompanied by the balance sheet, profit and loss statement and other documents describing items necessary for calculating its ordinary income, undistributed income and the corporation tax due.

If the ordinary income shows a net loss, the net loss can be carried forward to the five succeeding years, which is deductible from the income of each business year.

Foreign corporations, which do not have their head office in Japan are classified for tax purposes as follows:

Foreign corporations carrying on business through a branch office are subject to corporation tax on their entire income sources in Japan.

Foreign corporations carrying on business not through permanent establishments but through an agent in Japan who has the authority to conclude contracts or important activities are subject to corporation tax on the income derived from a business in Japan.

Japanese tax
AC Outsourcing Contact

E-mail: mailto:info@acojapan.com
Tel: 813-3406-7030
Fax: 813-3406-7074

Japan AC Outsourcing Co., Ltd. Sakuma CPA Office
Aoyamaα Bldg 5F, 10-14, Shibuya 2chome Shibuya-ku Tokyo Japan

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Japanese Corporate Tax

Stated Capital -calculation factor under Japanese taxNEW

Group Corporation TaxationNEW

Stated Capital of Foreign Corporation -calculation factor under Japanese TaxNEW

Application to Japanese Branch of Foreign Corporation of Local Tax and Tax Based on Business SizeNEW

Japanese Consumption Tax
Japanese withholding income tax

Japanese Income Tax Applicable to Foreign National Working in JapanNEW

Year-End AdjustmentsNEW

Application of Japanese withholding tax exemption
Japanese Social insurance

Pension-International Social Security AgreementNEW

Treatment of Spouse and Children Accompanied by Foreign National Dispatched to JapanNEW

Procedure for Application for Exemption on the Japanese pension systemNEW

Japanese labor insuranceNEW
Company Establishiment and Incorporation Procedures in Japan

Procedures for Incorporation of K.K.NEW

Basic matters determined for Incorporation of K.K.NEW

Organs of K.K in JapanNEW

Procedures for Incorporation of Japanese Branch of Foreign CorporationNEW

Basic Matters determined for Incorporation of Japanese BranchNEW

Notification of IncorporationNEW

Dissolution and Liquidation of Company in JapanNEW

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