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Japan: A defence special corporation tax of 4 percent of base corporate tax, less a JPY 5 million basic deduction

A change recorded in WONE Global’s guide to Japan, under tax and reporting.

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

  1. A 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 · Japan - Corporate - Taxes on corporate income ↗ 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.