Japan Tax Guide

Corporation Local Tax Rate

Creation date2017/09/30 Last updated2022/07/19


Question: Do the Corporation Local Tax rates depend on prefectures or cities?

Answer: Local governments can decide the rates of local taxes, while there are not so big differences.

  The Corporation Local Tax is divided into Prefectural Tax and Municipal Tax (City Tax). Prefectural Tax consists of Enterprise Tax, Corporation Special Local Tax and Inhabitant Tax (Income Tax Levy and Per Capita Levy) and Municipal Tax consists of Income Tax Levy and Per Capita Levy.

  Although the standard rates of these taxes are provided by Local Tax Law, some local governments decide higher rates for specific companies.

  For example, in Osaka Prefecture, the excess rate of Income Tax Levy of Prefectural Inhabitant Tax is 4.2% for the companies with capital amount of over JPY 100 million or National Corporation Tax of over JPY 20 million, while the standard rate is 3.2% (for the fiscal years starting before October 2019).  In Yokohama City, the special tax called “Yokohama Green Tax” is levied additionally with Per Capita Levy of Inhabitant Tax.

  Other than above, sometimes the local governments offer special tax benefits of Enterprise Tax, Fixed Asset Tax, Property Acquisition Tax and etc. to attract investment.

  For more detail, please feel free to contact TOMA Consultants Group.

 TOMA Consultants Group English Site    ⇒



Question: 法人地方税の税率は都道府県や市町村によって違いますか?

Answer: 地方自治体は独自に税率を定めることができますが、大きな差はありません。



 例えば大阪府では、標準税率3.2%のところ、資本金1億円超または法人税額2千万円超の法人に対して住民税の法人税割の超過税率4.2%を課しています(2019年9月30日までに開始する事業年度まで)。 また、横浜市では「横浜みどり税」という税金を均等割と一緒に徴収しています。