The HTM Knowlege Base includes corporate tax issues for both new and established companies in Japan, covering tax and accounting requirements.

Accounting Records and Corporate Tax

Scope of corporate tax, tax regulations, and tax reporting requirements of companies operating a business in Japan, including specific issues for foreign companies with a Branch Office or Representative Office in Japan.

Paid-in Capital Differences

Table of differences in tax treatment, and accounting and auditing requirements of companies according to capitalization size. (Tokyo tax rates are used for local tax rates.)

Corporate Tax Calculation Examples.

Examples of corporate tax calculations, according to various capitalization sizes and income levels. (Tokyo tax rates are used for local tax rates.)

Local Depreciable Asset Tax

The taxable base for local depreciable asset tax, including which assets are taxable and which are exempt, accounting and documentation requirements, and submission procedure.

Consumption Tax

Regulations and scope of Japanese consumption tax, including accounting treatment, importing goods and services to Japan, exporting goods and services from Japan, and e-commerce.

Import Duty

Scope of Japanese import duty, rates, accounting treatment, required documentation for importing, and import restrictions.

Withholding Tax from Dividend, Interest, and Royalty Payments Abroad

Regulations and accounting treatment of withholding tax from dividend, interest, and royalty payments from Japan to abroad.

Employee Stock Options

Tax and accounting treatment, and legislative reporting requirements of stock options paid to employees in Japan, either from the Home Office or from a company within Japan.

 

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These articles on corporate tax in Japan are available to HTM's outsourcing clients.