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Japan × Tax & International Structuring
Tax & International Structuring in Japan
Tax and structuring for businesses, investments and deals that cross borders. In Japan, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Japan for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Japan at a glanceEast Asia
Tokyo · Wednesday 4 November
04:04
Local time
- Currency
- JPY
- Working week
- Monday – Friday
- Dialling code
- +81
- Region
- East Asia
What the rules say in Japan
Tax & International Structuring, the essentials
From the Japan market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source9 checked against an official source30 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The national corporate tax rate is 23.2 percent for companies with paid-in capital over JPY 100 million.
SMEs pay 15 percent on the first JPY 8 million of income (17 percent if taxable income exceeds JPY 1 billion). Local corporate tax, inhabitants' tax and enterprise tax are added.PwC Worldwide Tax Summaries · checked 2026-10-19After deducting enterprise taxes, the effective statutory corporate tax rate in Tokyo is about 31.52 percent for companies with capital over JPY 100 million and 35.43 percent for smaller companies.
Tokyo; rates vary by local government.PwC Worldwide Tax Summaries · checked 2026-10-19A defence special corporation tax of 4 percent of base corporate tax, less a JPY 5 million basic deduction, applies for fiscal years beginning on or after 1 April 2026 and requires a separate return.
Corporations liable to national corporate tax.PwC Worldwide Tax Summaries · checked 2026-10-19Consumption tax is 10 percent, with a reduced 8 percent rate for food and beverages other than restaurant meals and alcohol.
PwC Worldwide Tax Summaries · checked 2026-10-19Dividends, interest and royalties paid to non-residents are in principle subject to 20 percent national withholding tax plus the 2.1 percent income surtax, unless a treaty reduces the rate.
Interest on bank deposits and certain designated instruments is taxed at 15 percent plus surtax. Japan has 90 tax conventions covering 157 jurisdictions as of 1 May 2026.PwC Worldwide Tax Summaries · checked 2026-10-19The final corporate tax return is due within two months after the end of the accounting period, extendable by one month with approval.
Two months' extension for group tax relief filers; provisional payments apply for tax periods longer than six months.PwC Worldwide Tax Summaries · checked 2026-10-19The research and development tax credit was revised for fiscal years beginning on or after 1 April 2026, with the general credit capped at 20 percent of corporate tax liability.
R&D where the resulting IP is owned by the Japanese taxpayer; additional credits may apply.PwC Worldwide Tax Summaries · checked 2026-10-19The 2026 Tax Reform Act significantly reduced the scope of the salary increase tax credit, especially for companies that are not SMEs.
PwC Worldwide Tax Summaries · checked 2026-10-19
Read the full guide: Tax, accounting and reporting · Licensing, incentives and sector rules
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Japan
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Japan.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Japan
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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