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.
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.










