---
title: "Special income types — dividends, crypto, investments, and business sale"
url: https://memocore.ai/memos/6a5f63c363d783ad68709492
project: "Doing Business in Japan"
tags: "tax-sole-proprietor, japan-business"
updated_at: "2026-07-21T12:19:15.160Z"
---

# Special income types — dividends, crypto, investments, and business sale

Some types of income in Japan are taxed under special rules that differ from the ordinary progressive income tax scale. Topics covered: tax on dividends from one's own company compared to a director's salary; the dividend tax credit (配当控除); cryptocurrency taxation and its accounting quirks; income from stocks and capital gains (20.315%); NISA and iDeCo investment accounts; the choice between the TTB/TTS and TTM currency conversion methods; and selling a business, plus the exit tax when leaving the country with substantial lifetime income. See the linked detail records for each topic.