Local Corporate Special Tax

Local Corporate Special Tax

Enterprise taxes must be paid by individuals engaged in certain types of business that are specified in local tax law. Taxable income is normally calculated according to the provisions for income tax purposes, except where special stipulations apply. Returns must be submitted by the 15th March, and taxes are to be paid in August and November as outlined in the tax notices issued by the prefectural government. Individual enterprise tax differs according to the type of business; although it typically ranges from 3% to 5%.

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