Corporate tax

The tax rate of corporate tax was reduced to 23.4% in 2017 and 23.2% in 2018 due to the tax system revision.

The corporate tax rate is applied at 23.4% for the fiscal year beginning April 1, 2016 to March 31, 2018, and 23.2% from the fiscal year beginning on or after April 1, 2018.

Tax rate table for corporate tax · Tax calculation

Tax rate table for corporate tax
Common corporation and incorporated corporation
Taxable income
Capital less than 100 million yen
Capital over 100 million yen
less  8 million yen


Over 8 million yen