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Japan Corporate Tax: What a Small Company Really Pays
Corporate tax of 15% and 23.2% comes with the local corporate tax at 10.3%, the corporate inhabitant tax (7.0% corporate tax levy plus a 70,000 yen per-capita levy), the corporate enterprise tax at 3.5, 5.3 and 7.0%, the special corporate enterprise tax at 37% and, from April 2026, the special corporate tax for defence at 4%. For a company in Tokyo with stated capital of 10 million yen, a profit of 4 million yen costs 965,600 yen and 15 million yen costs 4,536,092 yen. Even at a loss, the 70,000 yen per-capita levy remains.