Archive for March 6th, 2010

PEs under Japan’s tax treaties

March 6, 2010  |  Tax Treaties, Taxable Presence  |  No Comments

The scope of PEs under different tax treaties.

Read More

Japan’s treaties on the web

March 6, 2010  |  Tax Treaties  |  No Comments

English translations of Japan's tax treaties available on the web.

Read More

TKs – treatment under different tax treaties

Table listing how TK distributions are taxed under Japan's tax treaties.

Read More

Corporation tax – summary of national tax rates/法人税・税率・国税

Lake Toya in Hokkaido

Please check this table for the Japanese rate of national tax for years from 1985 to the present day for different Japanese corporate tax paying entities.

In addition to national taxes on income, Japanese companies also have to pay local corporate taxes such as enterprise and inhabitants tax. Later posts will discuss these taxes and give examples of a typical Japanese corporation tax calculation.