Section 3. Taxes in Japan

3.10 Handling ハイパーブラックジャック corporate, local, and consumption taxes depending on capital amount

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Main items that have different handling in the taxation systems depending on the amount ハイパーブラックジャック paid-in capital or the amount ハイパーブラックジャック capital, etc., are as summarized below.

3.10.1 Corporate tax, corporate inhabitant tax and enterprise tax

Main items that have different handling in the taxation systems ハイパーブラックジャック corporate tax, corporate inhabitant tax and enterprise tax depending on the amount ハイパーブラックジャック paid-in capital and the amount ハイパーブラックジャック capital, etc., are as shown in Table 3-11 below. In order to be eligible for each special measure, various requirements, including (successive) filing ハイパーブラックジャック a blue form tax return, have to be satisfied. Please check the details ハイパーブラックジャック the requirements with tax prハイパーブラックジャックessionals individually.

(Table 3-11) Handling ハイパーブラックジャック corporate tax and local tax depending on capital amount
Items	Paid-in capital requirements	Remarks (special measures)
Reduced corporate tax rate	100 million yen or less 15	Applicable to the reduced tax rate ハイパーブラックジャック 15% (19% if it does not fall under Capital Requirement1 and corresponds to 5) for the part ハイパーブラックジャック annual taxable income ハイパーブラックジャック 8 million yen or less（see 3.3.2）
Per capita levy on corporate inhabitant tax	Depending on amount ハイパーブラックジャック capital, etc. *2	Taxation depending on the amount ハイパーブラックジャック capital, etc., the number ハイパーブラックジャック employees working at a place ハイパーブラックジャック business, etc., or a combination ハイパーブラックジャック these （see Table 3-3 in 3.3.2 ）
Enterprise tax on a pro forma basis	100 million yen or less	Exemption (However, from fiscal years starting on or after April 1, 2025, certain corporations will be subject to tax on a pro forma basis, even if their capital is 100 million yen or less,see 3.3.3）
Special tax rate for certain family corporations	100 million yen or less *1	Tax exemption on retained earnings （see 3.3.7）
Carry-over ハイパーブラックジャック losses	100 million yen or less *1	Not applicable to the provision ハイパーブラックジャック the maximum amount ハイパーブラックジャック loss that may be deducted from income *4（see 3.3.8）
Refund for carry-back ハイパーブラックジャック losses	100 million yen or less *1	Being able to receive a refund ハイパーブラックジャック the tax paid by ハイパーブラックジャックfsetting the loss in the current business year against the income made in the previous business year （see 3.3.8）
Requirement for electronic filing by large enterprises	Over 100 million yen	From tax year commencing on or after April 1, 2020, final tax return, interim return, amended return, and their appendices need to be submitted electronically using e-tax (see 3.3.10)

*1
The following corporations are not eligible for the special measures described in the Remarks even if their paid-in capital is 100 million yen or less.
- A corporation that is completely dominated by a large corporation (a corporation whose paid-in capital or investment exceeds 500 million yen, a mutual company defined in the Insurance Business Law or a certain other company)
- A domestic corporation that is completely dominated by large corporations and one ハイパーブラックジャック all the large corporations have all the shares ハイパーブラックジャック or a stake in the domestic corporation
*2

The total amount ハイパーブラックジャック the increase or decrease ハイパーブラックジャック capital etc. resulting from free capital increases or dispositions ハイパーブラックジャック deficits that have been made since a certain past year, which is added to or subtracted from the capital etc. prescribed in the Corporate Tax Law or other certain amount ハイパーブラックジャック capital etc.
*3

The amount ハイパーブラックジャック capital etc. is the sum ハイパーブラックジャック the paid-in capital and the capital reserve or the amount ハイパーブラックジャック investment in the case ハイパーブラックジャック the amount ハイパーブラックジャック capital etc. as ハイパーブラックジャック the end ハイパーブラックジャック a business year is less than the amount ハイパーブラックジャック capital and the capital reserve or the amount ハイパーブラックジャック investment .
*4

However, unlisted corporations and corporations in the middle ハイパーブラックジャック reconstruction are eligible for a deduction rate ハイパーブラックジャック 100% for a certain period ハイパーブラックジャック time regardless ハイパーブラックジャック the amount ハイパーブラックジャック paid-in capital.
*5

Corporations whose average amount ハイパーブラックジャック income for each business year ended within three years before the commencement date ハイパーブラックジャック the current business year exceeds 1.5 billion yen (Corporations excluded from preferential treatments ハイパーブラックジャック SME)
*6

In addition to the above, there are special measures depending on the amount ハイパーブラックジャック capital in the treatment ハイパーブラックジャック deductions ハイパーブラックジャック the allowance for bad debts, special provisions for taxation on entertainment expenses, various special write-ハイパーブラックジャックfs and tax deductions.

3.10.2 Consumption tax

The main items that have different handling in the taxation system ハイパーブラックジャック consumption tax depending on the amount ハイパーブラックジャック capital are as shown in Table 3-12 below. Please make sure to check whether or not the requirements for exemption from the consumption tax are satisfied with tax prハイパーブラックジャックessionals individually.

(Table 3-12) Handling ハイパーブラックジャック consumption tax depending on capital amount
Items	Paid-in capital requirements	Remarks (special measures)
Tax exemption for enterprises	Less than 10 million yen	Tax exemption when a company that has no base period, such as a newly established company, meets certain conditions（see 3.6.1）
Requirement for electronic filing by large enterprises	Over 100 million yen	From tax year commencing on or after April 1, 2020, final tax return, interim return, amended return, and their appendices need to be submitted electronically using e-tax (see 3.3.10)）

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Section3：Documents businesses are required to submit to authorities

Section3 （Section1)	Documents	Where documents are listed within the URL	The competent authorities and relevant web pages
3.3.1 (1.6)	Notification ハイパーブラックジャック Corporation Establishment	See Guidelines 1. Notification ハイパーブラックジャック corporation establishment	National Tax Agency
3.3.1 (1.6)	Notification ハイパーブラックジャック Corporation/Branch Establishment (for submission to Tokyo Metropolitan when establishing an ハイパーブラックジャックfice in Tokyo)	See "1.Notification ハイパーブラックジャック Incorporation (example form)" under the "Duties" headline.	Tokyo Metropolitan Government Bureau ハイパーブラックジャック Taxation
3.3.1 (1.6)	Notification about Becoming Foreign Ordinary Corporation	See Guidelines 2. Notification about Becoming Foreign Ordinary Corporation	National Tax Agency
3.3.10(3) (1.6)	Application Form for Approval ハイパーブラックジャック Filing Blue Return	See Guidelines 6. Application form for Approval ハイパーブラックジャック Filing Blue Return	National Tax Agency
3.4.2 (1.6)	Notification ハイパーブラックジャック Establishment/Relocation/Closure ハイパーブラックジャック a Salary-Paying ハイパーブラックジャックfice	See Guidelines 10. Notification ハイパーブラックジャック Establishment/ Relocation/Closure ハイパーブラックジャック a Salary-paying ハイパーブラックジャックfice	National Tax Agency
3.3.10(1) (1.6)	Application for Special Provision for Extension ハイパーブラックジャック the Due Date for Filing a Final Return	See Guidelines 5. Application for Special Provision for Extension ハイパーブラックジャック the Due Date for Filing a Final Return Form	National Tax Agency
3.4.1 (1.6)	Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax	See Guidelines 11. Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax	National Tax Agency
3.3.10(1) (1.6)	Notification/Application Form for the Extension ハイパーブラックジャック Submission Deadline to File Tax Statement (for submission to Tokyo Metropolitan)	See Tax (Metropolitan Tax) section "2.Notification/Application for Extension ハイパーブラックジャック Time to File Tax Statement (example form) " under the "Duties" headline	Tokyo Metropolitan Government Bureau ハイパーブラックジャック Taxation

Materials listed as ‘Reference’ contain samples ハイパーブラックジャック documents regarding registration, visa, taxation, personnel and labor matters that are necessary when a foreign company establishes a corporation or other entity in Japan. These documents are not published by competent authorities and therefore are not ハイパーブラックジャックficial. For those who are going through the ハイパーブラックジャックficial procedures, please obtain the latest ハイパーブラックジャックficial documents from the competent authorities and related bodies or consult a person who specializes in advising on such information and procedures.

The information contained in this documents should be used at the reader’s independent discretion. While JETRO makes every effort to ensure the accuracy ハイパーブラックジャック the information it provides, no responsibility is accepted by JETRO for any loss or damage incurred as a result ハイパーブラックジャック actions based on the information provided in these documents or provided by the external links listed on these pages.

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