Japó flag Japó: Entorn econòmic

Impostos al Japó

Tax Rates

Consumption Taxes

Nature of the Tax
Shouhizei (Consumption Tax)
Tax Rate
10% (7.8% national tax and 2.2% local tax)
Reduced Tax Rate
A reduced rate of 8% applies to supplies of food and drinks (excluding alcoholic beverages and dining out) and subscriptions to newspapers (limited to newspapers that are issued at least twice a week and feature information on general topics such as politics, economics, society and culture).
Other Consumption Taxes
Excise taxes are levied on gasoline, aviation fuel, liquor, and tobacco.
Customs duties are levied on imported goods.
Stamp duties of JPY 200 to JPY 600,000 are imposed on the execution of taxable documents.
Registration and license tax is levied where certain property is registered, at a rate from 0.1% to 2% of the taxable basis or at a fixed amount. A share registration tax is assessed at 0.7% on the registration of new or additional share capital.

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Corporate Taxes

Company Tax
23.2%
Tax Rate For Foreign Companies
Resident companies are taxed on their worldwide income whereas non-resident companies are taxed only on Japanese-source income at standard corporate rates. A foreign corporation with a permanent establishment in Japan is liable for corporate income taxes only on the income attributable to such permanent establishment.
Capital Gains Taxation
Capital gains are taxed as ordinary income at the standard corporate tax rate, with capital losses generally available as a full tax deduction. Capital duty is included in the local inhabitant tax and local enterprise tax.

The recognition of capital gains or losses from the transfer of certain assets between group companies are to be deferred until the asset is transferred to another group company or a non-group company.
Main Allowable Deductions and Tax Credits
In order to file for tax privileges - including deductions for business expenditure, tax loss carryforwards and accelerated depreciation - companies must apply for a "blue form" tax return at the beginning of a fiscal year.
Reserves for doubtful receivables and return of goods not sold are deductible for corporate tax purposes. Deductions are also available for charitable contributions (up to certain limits). Corporations can deduct 50% of the entertainment expenses for food and drink; while expenses for entertainment are only deductible for SMEs (paid-in capital of up to JPY 100 million), up to the smaller of JPY 8 million or the actual disbursement for the entertainment expense. Start-up expenses are allowed to be amortised on a voluntary basis. Interest expenses are generally deductible in the calculation of taxable income.
The remuneration paid to directors is deductible only in specific cases. Enterprise tax and business premises tax are deductible in the calculation of the taxable income.
SMEs may carry back losses for one year. Following the COVID-19 crisis, the NTA announced that corporations with stated capital up to JPY 1 billion may also carry back losses generated between 1 February 2020 and 31 January 2022 from COVID-19 and claim refunds.
95% of dividends received by a company from a foreign company in which it has held at least one-fourth of the outstanding shares for an uninterrupted period of at least six months can be excluded from the company’s taxable income.

For further information on tax incentives, consult the website of JETRO (Japanese External Trade Organization).
Other Corporate Taxes
Other taxes include: stamp duty (JPY 200 to 600,000), municipal fixed assets tax (levied at 1.4%), a real estate acquisitions tax levied at 3%-4% (reduced temporarily to 1.5%-2%) and inheritance tax (progressive rates from 10% to 55%).

Registration and license tax is levied where certain property is registered, at a rate from 0.1% to 2% of the taxable basis or at a fixed amount. A share registration tax is assessed at 0.7% on the registration of new or additional share capital.

A business premises tax is levied in some cities, including Tokyo, Osaka, Nagoya, Fukuoka, etc. Companies with more than 100 employees in a designated city and/or with business premises in excess of 1,000 square metres are subject to the tax based on the usage of the business (JPY 600 per square metre) and gross payroll (0.25% of gross payroll).

Social security contributions paid by the employer amount to maximum 16.23%.

Family corporations are liable for an additional tax on their undistributed current earnings in excess of specified limits, with rates as follow: first JPY 30 million 10%; next JPY 70 million 15%; over JPY 100 million 20%.

Other Domestic Resources
National Tax Agency
Doing Business: Japan, to obtain a summary of taxes and mandatory contributions.

Country Comparison For Corporate Taxation

  Japan OECD United States Germany
Number of Payments of Taxes per Year 19.0 10.1 10.6 9.0
Time Taken For Administrative Formalities (Hours) 128.5 163.6 175.0 218.0
Total Share of Taxes (% of Profit) 46.7 41.6 36.6 48.8

Source: Doing Business, Latest available data.

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Individual Taxes

Tax Rate

Taxable Income Rate
Less than JPY 1.95 million 5%
 From JPY 1.95 to 3.3 million 10% + JPY 97,500
From JPY 3.3 to 6.95 million 20% + JPY 232,500
From JPY 6.95 to 9 million 23% + JPY 962,500
From JPY 9 to 18 million 33% + JPY 1,434,000
From JPY 18 to 40 million 40% + JPY 4,404,000
More than JPY 40 million 45% + JPY 13,204,000
Special Tax for Reconstruction Assistance will be applied from 2013 to 2037 (to help with Tohoku earthquake disaster recovery) 2.1% of income tax
Local Inhabitant’s Tax 10%, levied on a taxpayer’s prior year income.
The standard annual amount is JPY 5,000.
Non-residents' Employment Income Flat 20.42% national income tax on gross compensation (including the 2.1% surtax; no deductions available)
plus
10% local inhabitant’s tax (if registered as a resident as of 1 January of the current year).
Allowable Deductions and Tax Credits
Deductions include: personal allowances with additional allowances for dependents, casualty losses, medical expenses and contributions to government authorities.
Charitable contributions designated by the Ministry of Finance in Japan are tax-deductible (subject to limitations). Life insurance (or private pension) premiums paid to a Japanese agency in local currency are deductible to a limited extent in computing national and local taxes. Earthquake insurance premiums are also deductible for the purpose of both national and local taxes to a limited extent.
Employees can claim an earned income deduction according to their level of income (capped at JPY 1.95 million; minimum JPY 550,000 or gross employment income, whichever is lower).
Personal exemptions are allowed for the individual (up to JPY 480,000 for national tax and JPY 430,000 for local inhabitant tax, for an income below JPY 24 million), a non-dependent spouse (but only by individuals with an income below JPY 10 million), and children aged 16 or older (provided that their income does not exceed JPY 480,000/year). 
A self-employed taxpayer is allowed to claim business expenses against income, if he can prove that the expenses were necessary.
Special Expatriate Tax Regime
Resident individuals are taxed on their worldwide income. Non-permanent residents are taxed on their Japanese-source income and on foreign-source income paid in or remitted into Japan. Non-residents are taxed on their Japanese-source income.
A rate of 20.42% applies to non-residents' employment income, which includes the 2.1% surtax. A non-resident taxpayer may be subject to the local inhabitant’s tax (10%) if they are registered as a resident as of 1 January of the relevant year.

Foreign tax credits are provided for resident taxpayers on foreign-source income, though generally limited to the lesser of foreign income tax paid or the Japanese tax payable on the income base.

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Double Taxation Treaties

Countries With Whom a Double Taxation Treaty Have Been Signed
Ministry of Finance: Japan's Tax Convention Network
Withholding Taxes
Dividends: 15.315% (if paid by a listed company to a non-resident)/20.42% (paid to a resident or non-resident)
Interest: 0% (paid to a resident company)/15.315% (on deposits and bonds)/20.42% (paid to an individual or to a non-resident company)
Royalties: 0% (paid to a resident company)/10.21% (paid to a resident individual for amounts up to JPY 1 million; 20% for the part in excess)/20.42% (paid to a non-resident individual or corporation).
All of the above rates include a 2.1% surtax.
Rates may be lowered under a tax treaty.
Bilateral Agreement
Spain and Japan signed a Double Taxation Treaty.

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Actualitzacions: September 2022

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