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Filing of Annual Tax Returns

1.Taxes in Japan

 The following is a summary of taxes levied on corporations in Japan.

(1) Corporate tax - Based on the income of a company.
- Corporate tax rate (in case of a company capitalized at 100 million JPY or less):
For annual income of 8 million JPY or less: about 22%.
For annual income exceeding 8 million JPY: about 30%.
- Payment of corporate tax is due within two (2) months from the following day of fiscal year end.
(2)Local tax


residential tax
Corporate tax - Based on the profit of a company.
Taxation on a per capita basis - Predetermined amount (taxed regardless of the profit of a company).
Business tax - Tax on business entities.
- Based on the taxable income of the preceding year.
- Typical tax rate: 5 to 9.6% of income.
(3)Consumption tax - In principle, taxed across the board on all sales and services.
- A business capitalized at 10 million JPY or less may be exempt from taxation
- Filing and payment of consumption tax are both due within two (2) months from fiscal year end.


  Although amendments to tax return are possible in Japan, it is best to avoid any revisions to documents submitted to tax authorities. We strongly advise you to consult a certified public tax accountant before filing a tax return.

2. Services

1. Summary of Services

 Based on the monthly accounting and bookkeeping record, we prepare documents for annual tax returns—including corporate tax, consumption tax, and corporate enterprise tax—and submit them to relevant tax authorities.


Please feel free to contact us for details. We submit quotes after confirming the details of your plans and needs with you.

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