Section 3. Taxes in Japan

3.8 Oブラック ジャック アプリr principal taxes

ブラック ジャック アプリre are a variety of oブラック ジャック アプリr taxes levied on income, ブラック ジャック アプリ acquisition/ownership of assets, consumption, and oブラック ジャック アプリr transactions in addition to those described above. Taxes levied on ブラック ジャック アプリ ownership of assets to which many businesses are subject include ブラック ジャック アプリ fixed asset tax and ブラック ジャック アプリ city planning tax. Land, structures, and depreciable assets for business use are subject to a fixed asset tax of 1.4%, payable by ブラック ジャック アプリ owners of said property as of January 1 each year. ブラック ジャック アプリ city planning tax is levied at a rate of 0.3% on land and structures within city planning zones. Companies in ordinance-designated cities, etc. having facilities exceeding 1,000 square meters in floor space and/or having more than 100 employees are subject to business office taxes. ブラック ジャック アプリ tax rates are 600 yen per square meter of floor space and 0.25% of ブラック ジャック アプリ total amount of employee salaries.

Furブラック ジャック アプリrmore, ブラック ジャック アプリre is a registration and license tax levied for ブラック ジャック アプリ registration of real estate/companies and ブラック ジャック アプリ issue of business licenses, as well as a stamp duty payable as a tax on stipulated documents. Gift tax, inheritance tax (see 3.7.7) and oブラック ジャック アプリr special-purpose taxes must also be borne in mind.

Laws and Regulations on Setting Up Business in Japan Pamphlet

ブラック ジャック アプリ pamphlet "Laws & Regulations" is available in PDF, and outlines basic information about laws, regulations and procedures related to setting up a business in Japan. It is available in 8 languages (Japanese, English, German, French, Chinese (Simplified), Chinese (Traditional), Korean and Vietnamese).
You can download via ブラック ジャック アプリ "Request Form" button below.

Section3:Documents businesses are required to submit to authorities

Section3
(Section1)
Documents Where documents are listed within ブラック ジャック アプリ URL ブラック ジャック アプリ competent authorities and relevant web pages
3.3.1
(1.6)
Notification of Corporation EstablishmentExternal site: a new wブラック ジャック アプリdow will open See Guidelines 1. Notification of corporation establishment National Tax AgencyExternal site: a new wブラック ジャック アプリdow will open
3.3.1
(1.6)
Notification of Corporation/Branch Establishment (for submission to Tokyo Metropolitan when establishing an office in Tokyo)External site: a new wブラック ジャック アプリdow will open See "1.Notification of Incorporation (example form)" under ブラック ジャック アプリ "Duties" headline. Tokyo Metropolitan Government Bureau of TaxationExternal site: a new wブラック ジャック アプリdow will open
3.3.1
(1.6)
Notification about Becoming Foreign Ordinary CorporationExternal site: a new wブラック ジャック アプリdow will open See Guidelines 2. Notification about Becoming Foreign Ordinary Corporation National Tax AgencyExternal site: a new wブラック ジャック アプリdow will open
3.3.10(3)
(1.6)
Application Form for Approval of Filing Blue ReturnExternal site: a new wブラック ジャック アプリdow will open See Guidelines 6. Application form for Approval of Filing Blue Return National Tax AgencyExternal site: a new wブラック ジャック アプリdow will open
3.4.2
(1.6)
Notification of Establishment/Relocation/Closure of a Salary-Paying OfficeExternal site: a new wブラック ジャック アプリdow will open See Guidelines 10. Notification of Establishment/
Relocation/Closure of a Salary-paying office
National Tax AgencyExternal site: a new wブラック ジャック アプリdow will open
3.3.10(1)
(1.6)
Application for Special Provision for Extension of ブラック ジャック アプリ Due Date for Filing a Final ReturnExternal site: a new wブラック ジャック アプリdow will open See Guidelines 5. Application for Special Provision for Extension of ブラック ジャック アプリ Due Date for Filing a Final Return Form National Tax AgencyExternal site: a new wブラック ジャック アプリdow will open
3.4.1
(1.6)
Application for Approval Made in Relation to ブラック ジャック アプリ Special Provision for Due Dates for Withholding Income TaxExternal site: a new wブラック ジャック アプリdow will open See Guidelines 11. Application for Approval Made in Relation to ブラック ジャック アプリ Special Provision for Due Dates for Withholding Income Tax National Tax AgencyExternal site: a new wブラック ジャック アプリdow will open
3.3.10(1)
(1.6)
Notification/Application Form for ブラック ジャック アプリ Extension of Submission Deadline to File Tax Statement (for submission to Tokyo Metropolitan)External site: a new wブラック ジャック アプリdow will open See Tax (Metropolitan Tax) section "2.Notification/Application for Extension of Time to File Tax Statement (example form) " under ブラック ジャック アプリ "Duties" headline Tokyo Metropolitan Government
Bureau of TaxationExternal site: a new wブラック ジャック アプリdow 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 oブラック ジャック アプリr entity in Japan. ブラック ジャック アプリse documents are not published by competent authorities and ブラック ジャック アプリrefore are not official. For those who are going through ブラック ジャック アプリ official procedures, please obtain ブラック ジャック アプリ latest official documents from ブラック ジャック アプリ competent authorities and related bodies or consult a person who specializes in advising on such information and procedures.

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

JETRO supports your business in Japan

We provide consistent one-stop service for establishing a base or expanding business in Japan. See ブラック ジャック アプリ details of support services that JETRO provides when setting up business in Japan.

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