Section 3. Taxes in Japan

3.2 Domestic-sourced income

3.2.1 Domestic-sourced income in the business year commencing on or after April 1, 2016

As described in 3.1.1, types of domestic-sourced income and taxable scope have also changed from the business year commencing on or after April 1, 2016. The major domestic-sourced income in the business year commencing on or after April 1, 2016 is as follows. Please note that the specific scope of taxation differs by the type of activity of a foreign corporation in Japan, as will be described later(see 3. 3. 4.)

  1. (1)

    Income attributable to permanent establishment

  2. (2)

    Income derived from the management/holding of assets in Japan

  3. (3)

    Proceeds from the transfer of assets in Japan

  4. (4)

    Consideration for providing certain services rendered in Japan, such as engineers

  5. (5)

    Rent of real estates and other properties in Japan

  6. (6)

    Other domestic-sourced income

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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) 		無料 ゲーム ブラック ジャック EstablishmentExternal site: a new window will open See Guidelines 1. 無料 ゲーム ブラック ジャック establishment National Tax AgencyExternal site: a new window will open
3.3.1
(1.6) 		無料 ゲーム ブラック ジャック/Branch Establishment (for submission to Tokyo Metropolitan when establishing an office in Tokyo)External site: a new window will open See "1.無料 ゲーム ブラック ジャック Incorporation (example form)" under the "Duties" headline. Tokyo Metropolitan Government Bureau of TaxationExternal site: a new window will open
3.3.1
(1.6) 		Notification about Becoming Foreign Ordinary CorporationExternal site: a new window will open 無料 ゲーム ブラック ジャックidelines 2. Notification about Becoming Foreign Ordinary Corporation National Tax AgencyExternal site: a new window will open
3.3.10(3)
(1.6) 		Application Form for Approval of Filing Blue ReturnExternal site: a new window will open 無料 ゲーム ブラック ジャックidelines 6. Application form for Approval of Filing Blue Return National Tax AgencyExternal site: a new window will open
3.4.2
(1.6) 		無料 ゲーム ブラック ジャック Establishment/Relocation/Closure of a Salary-Paying OfficeExternal site: a new window will open 無料 ゲーム ブラック ジャックidelines 10. Notification of Establishment/
Relocation/Closure of a Salary-paying office 		National Tax AgencyExternal site: a new window will open
3.3.10(1)
(1.6) 		Application for Special Provision for Extension of the Due Date for Filing a Final ReturnExternal site: a new window will open 無料 ゲーム ブラック ジャックidelines 5. Application for Special Provision for Extension of the Due Date for Filing a Final Return Form National Tax AgencyExternal site: a new window will open
3.4.1
(1.6) 		Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income TaxExternal site: a new window will open 無料 ゲーム ブラック ジャックidelines 11. Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax National Tax AgencyExternal site: a new window will open
3.3.10(1)
(1.6) 		Notification/Application Form for the Extension of Submission Deadline to File Tax Statement (for submission to Tokyo Metropolitan)External site: a new window will open See Tax (Metropolitan Tax) section "2.Notification/Application for Extension of Time to File Tax Statement (example form) " under the "Duties" headline Tokyo Metropolitan Government
Bureau of TaxationExternal site: a new window will open

Materials listed as ‘Reference’ contain samples of 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 official. For those who are going through the official procedures, please obtain the latest official 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 of the information it provides, no responsibility is accepted by JETRO for any loss or damage incurred as a result of actions based on the information provided in these documents or provided by the external links listed on these pages.

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