Japan Tax Guide - for Beginners -
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Tax Investigation
Question: How is the tax investigation performed in Japan?Answer: Under tax investigation, tax office investig…
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Taxable income of Japan branch
Question: Can you explain about taxable income of Japan branch?Answer: As a result of tax revision in 2016, co…
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Size-based Business Tax
Question: Are there any special taxes levied on income of big companies? Answer: “Sized-based Business Tax” i…
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Blue Return
Question: What is “Blue Return” for corporation tax?Answer: The corporation which satisfies the re…
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Corporation Local Tax Rate
Question: Do the Corporation Local Tax rates depend on prefectures or cities?Answer: Local governments can dec…
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Directors’ compensation cannot be determined freely in Japan
Question: Is it true that directors’ salary and bonus cannot be determined freely in Japanese company?Answer: …
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Salary In Kind
Question: Are salaries in kind subject to income tax in Japan?Answer: Economic benefit from employer is taxabl…
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What kind of taxes should a foreign company operating in Japan pay?
Question: What kind of taxes should a foreign company operating in Japan pay?Answer: Corporations, both domest…
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Is there any disadvantage to a Japanese customer on consumption tax if you are not a “registered foreign business”?
Question: For a Japanese corporation who receive “B2C (business to customer) electronic service” from a foreig…
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Outline of the tax reform of the Transfer Pricing Documentation
Question: What are the current tax rules of the Transfer Pricing Documentation revised in 2016? Answer:Based o…