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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Corporate tax (hojinzei) and related municipal taxes — overview
Overview: the layers of tax a company faces in Japan — corporate tax, municipal and prefectural taxes.
Companies in Japan pay several layers of tax on profit and on simply existing as a legal entity: national corporate tax, local corporate tax, prefectural and municipal business taxes, and a flat corporate inhabitant tax. Topics covered: corporate tax rates and total burden; filing systems (e-Tax and eLTAX); Enterprise Tax; taxes due even at zero profit; the minimum corporate inhabitant tax; practical eLTAX difficulties; choosing a fiscal year-end date; the 10 million yen capital threshold; sharp profit swings as an audit red flag; a discussed (not adopted) tax break; the global minimum tax; inheritance tax on a business; and the absence of special benefits for IT companies. See the linked detail records for each topic.