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Research and Development Tax Incentives
Japan offers R&D tax credits for expenses generating intellectual property owned by Japanese taxpayers. The credit limit is 20% of corporate income tax liability for qualifying R&D activities, with an additional rate of up to 10% based on R&D spending ratio.
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Increased Salary Tax Credit
Companies that submit a "Blue Declaration" tax report and meet certain conditions can enjoy a tax credit for increased salary and other employee-related expenses.
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Revitalization Incentives
Taxpayers engaging in or expanding certain types of operations in regional areas (typically excluding Tokyo, Osaka, or Nagoya) may be eligible for tax incentives.
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Local Government Contributions
As part of the Regional Revitalization Law, corporate taxpayers who submit a "Blue Declaration" may donate to approved regional contribution plans before March 31, 2025, and apply for tax credits on corporate, enterprise, and resident taxes.
Tax Info
Enter Dynamic Page- General CIT Rate
- 23.2
- CIT Return Due Date
- Within two months after the end of the company's fiscal year.
- CIT Payment Due Date
- Within two months after the end of the company's fiscal year.
- CIT Estimated Payment Due Date
- Within two months after the end of the sixth month of the company's accounting period.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 20/20/0
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 15/20/20
- General VAT Rate
- 10
- General Capital Gain Tax Rate
- Capital gains are subject to the normal corporate income tax rate.
- Composite Effective Average Tax Rate
- 28.36
- Composite Effective Marginal Tax Rate
- 29.26
Administrative Regions
- 01 - Hokkaidō Prefecture
- 02 - Aomori Prefecture
- 03 - Iwate Prefecture
- 04 - Miyagi Prefecture
- 05 - Akita Prefecture
- 06 - Yamagata Prefecture
- 07 - Fukushima Prefecture
- 08 - Ibaraki Prefecture
- 09 - Tochigi Prefecture
- 10 - Gunma Prefecture
- 11 - Saitama Prefecture
- 12 - Chiba Prefecture
- 13 - Tokyo
- 14 - Kanagawa Prefecture
- 15 - Niigata Prefecture
- 16 - Toyama Prefecture
- 17 - Ishikawa Prefecture
- 18 - Fukui Prefecture
- 19 - Yamanashi Prefecture
- 20 - Nagano Prefecture
- 21 - Gifu Prefecture
- 22 - Shizuoka Prefecture
- 23 - Aichi Prefecture
- 24 - Mie Prefecture
- 25 - Shiga Prefecture
- 26 - Kyōto Prefecture
- 27 - Ōsaka Prefecture
- 28 - Hyōgo Prefecture
- 29 - Nara Prefecture
- 30 - Wakayama Prefecture
- 31 - Tottori Prefecture
- 32 - Shimane Prefecture
- 33 - Okayama Prefecture
- 34 - Hiroshima Prefecture
- 35 - Yamaguchi Prefecture
- 36 - Tokushima Prefecture
- 37 - Kagawa Prefecture
- 38 - Ehime Prefecture
- 40 - Fukuoka Prefecture
- 41 - Saga Prefecture
- 42 - Nagasaki Prefecture
- 43 - Kumamoto Prefecture
- 44 - Ōita Prefecture
- 45 - Miyazaki Prefecture
- 46 - Kagoshima Prefecture
- 47 - Okinawa Prefecture
Belonging Jurisdiction
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JP - Japan
JapanLearn MoreJapan -
WORLD - Global
EarthLearn MoreEarth
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