Preface

This pamphlet is brief explanation of tax and accounting system in Japan. It has been prepared in order to guide the person who is going to start his/her business in Japan. Every effort has been made to offer current, correct and clearly expressed information.

This pamphlet reflects information current as of the end of April 2023.

However, the information in the text is intended to afford general guidelines only. This publication is distributed with the understanding that AIC Tax Co. is not responsible for the result of any action taken on the basis of information in this publication, nor for any errors or omissions contained herein.

Readers are encouraged to consult with a professional advisor concerning specific matters before making any decision.

If you have any questions regarding tax and accounting, please contact us. We would be happy to help you.

• Issued: Dec 2023
• AIC Tax Co.

Please click the left icon to download
「Doing Business in Japan 2023」　(PDF).

INDEX

• 1.Establishment
  • 1)Organization form for foreign investors in Japan
  • 2)The report for corporate tax
• 2. Corporation tax
  • 1) Closing accounts and filing tax returns
  • 2) The tax rate
  • 3) Depreciation
  • 4) Expenditures that cannot be allocated as expense
  • 5) Group taxation regime
  • 6) Preferential treatments under the corporation tax
  • 7) Documentation for TP taxation
  • 8) Tax treaty
• 3. Other taxes for corporation
  • 1) Consumption tax
  • 2) Fixed assets tax and City planning tax
  • 3) Office tax
  • 4) Real estate acquisition tax
• 4. Salary and Taxes for Employees
  • 1) Employment income
  • 2) Company provided housing
  • 3) Salary to directors who live overseas
  • 4) Deductions
  • 5) Payroll computation and withholding income tax
  • 6) Individual income tax rate
  • 7) Filing and payment procedures
  • 8) Resident status and scope of taxable income
  • 9) Social insurance
• 5. Appendix
  • Useful addresses and telephone numbers

Location

OSAKA HEAD Office

  〒530-0002
Sakurabashi Nishi Building 9th floor,
2-3-3 Sonezakishinchi Kita-ku,
Osaka, JAPAN
  TEL　+81-50-7101-1931

Osaka Metro Midosuji line   1 minute walk from Nishiumeda station (Exit C-57)
JR Gakkentoshi line    1 minute walk from Kitashinchi station (Exit 9 (C-57))
JR Osaka station   8 minutes walk to the south from Sakurabashi exit

OSAKA South Office

  〒543-0045
#603 Arkbiru-teradacho,
2-6-2 Teradacho Tennoji-ku,
Osaka, JAPAN
  TEL　+81-50-7101-1153

JR Osaka Loop Line Terada-cho station On foot-from 3 minutes.

TOKYO Office

  〒107-0062
Tensho Minami-Aoyama Building 413, 2-4-15, Minami-Aoyama,
Minato-ku, Tokyo, JAPAN
  TEL+81-50-7101-1932

2 minutes walk from JR Aoyama-itchome Station

AIC Group