Doing Business in Japan
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Knowledge base on doing business in Japan. Topics: visas and immigration (including the Business Manager visa 経営・管理 and the October 2025 reform), company registration (株式会社/合同会社/個人事業主), taxes, legal issues and cases, documents and procedures (banking, offices, accounting, hiring), useful links and contacts, and other business-relevant topics (culture and mentality, networking, marketing, real estate, lending, insurance).
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National Tax Agency Guidance: Dividends, Non-Taxable Income, Depreciation and the Blue-Form Tax Return
NTA guidance on dividend taxation, non-taxable income, depreciation, the blue-form tax return, and English-language income/withholding tax guides.
The National Tax Agency (NTA) publishes official explanations covering several core individual and corporate tax topics. Two pages explain how dividend income is taxed for individuals — the rates, how to declare it, and the choice between withholding at source or including it in the general tax return. Two more pages describe which types of income are exempt from income tax, such as certain allowances, benefits and part of business-trip expense reimbursements. A dedicated PDF lists depreciable asset types and their corresponding depreciation rates and useful-life periods, used when calculating depreciation of company or sole-proprietor fixed assets for a tax return. An English-language page explains the blue-form tax return (aoiro shinkoku) for a new business: the advantages over the standard white form (larger deductions, ability to carry forward losses), the bookkeeping requirements, and the deadline for applying to switch to the blue form; a related NTA page covers the inheritance/gift-tax deferral program for owners of unlisted small and medium companies transferring the business to an heir. Finally, an English-language NTA PDF guide (2024 edition) explains the basic principles of individual income tax for those who do not read Japanese, and a separate NTA guide covers withholding tax (gensen choshu) on salaries and fees paid at source, including the requirements for issuing pay slips to employees. Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1330.htm — dividend income taxation for individuals, part 1. Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1250.htm — dividend income taxation for individuals, part 2. Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2011.htm — types of income exempt from income tax, part 1. Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2582.htm — types of income exempt from income tax, part 2 (withholding). Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/pdf/2100_01.pdf — official list of depreciable asset types and depreciation rates. Source: https://www.nta.go.jp/publication/pamph/jigyo-shokei/index.htm — inheritance/gift-tax deferral program for unlisted SME owners transferring the business. Source: https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2024/01.pdf — official English-language income tax guide PDF, 2024 edition. Source: https://www.nta.go.jp/publication/pamph/gensen/shikata_r07/pdf/16.pdf — official withholding tax (gensen choshu) guide, including pay-slip requirements. Source: https://www.nta.go.jp/english/taxes/individual/12010.htm — English-language explanation of the blue-form tax return for a new business.