Asia-Pacific
Currency
JPY
Corporate Tax
~30%
Personal Income Tax
55.945%
VAT / GST
10%
National 23.2% + local ~10% (enterprise tax) ≈ 30.62%; local varies by capital/region.
Top combined 55.945% (national 45% + 2.1% reconstruction + local 10%) above JPY 40m.
Standard 10%; 8% reduced (food/non-alcoholic beverages).
Dividends
20.42%
Interest
20.315%
Royalties
20.42%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~30% total (employer ~15% + employee ~15%); pension 18.3%, health ~10%, care 1.58%; capped.
Capital Gains Tax
20.315% shares; 30.63% real estate
Inheritance / Estate Tax
Progressive 10–55%
Capital (Net Worth) Tax
0%
Property Tax
Fixed asset tax ~1.4%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~70
Key partners: USA, UK, Germany, France, China, Singapore
Withholding typically 5%–10% on dividends; 0%–10% on interest.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year (fiscal year-end permitted)
Notes
Special taxation for SMEs (reduced). R&D tax credit 2-30% (uncapped for large). Local enterprise tax on income.
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