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Japan: The research and development tax credit was revised for fiscal years beginning on or after 1 April 2026

A change recorded in WONE Global’s guide to Japan, under licences and regulators.

WONE Global's guide to Japan records this change under licences and regulators. Each statement below has been checked against the source it links to.

  1. The 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 · Japan - Corporate - Tax credits and incentives ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026

This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Japan can advise on that.