Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

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Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

We specialize in providing professional Accounting &Bookeeping and Tax services in Japan.

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Application to Japanese Branch of Foreign Corporation of Local Tax and Tax Based on Business Size

A foreign corporation that maintains a permanent establishment in Japan and has a stated capital of more than 100 million yen as of the last day of the business year will be subject to the tax based on business size. In this case, the amount of stated capital refers to the total of the amount of stated capital of the corporation, and such amount is a yen equivalent derived from foreign currency translation by using the telegraphic transfer middle rate on the last day of that business year. The amount of value addition will be calculated by totaling the following: the amount of remuneration and salaries, net interest it paid and net rent it paid which are included in the amount of deductible expenses or gross profits in connection with the calculation of domestic source income; and a single business year’s gain or loss.

Moreover, the amount of stated capital, etc., that will be the base of taxation for the capital-based portion will be the amount of stated capital, etc., less the amount attributable to the foreign business, that is, the amount of stated capital, etc., divided in proportion to the number of employees.

Japanese tax
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Contact

E-mail: mailto:info@acojapan.com
Tel: 813-3406-7030
Fax: 813-3406-7074

Japan AC Outsourcing Co., Ltd. Sakuma CPA Office
Aoyamaα Bldg 5F, 10-14, Shibuya 2chome Shibuya-ku Tokyo Japan

 
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Guidance

Japanese Corporate Tax

Stated Capital -calculation factor under Japanese taxNEW

Group Corporation TaxationNEW

Stated Capital of Foreign Corporation -calculation factor under Japanese TaxNEW

・Application to Japanese Branch of Foreign Corporation of Local Tax and Tax Based on Business SizeNEW

Japanese Consumption Tax
Japanese withholding income tax

Japanese Income Tax Applicable to Foreign National Working in JapanNEW

Year-End AdjustmentsNEW

Application of Japanese withholding tax exemption
Japanese Social insurance

Pension-International Social Security AgreementNEW

Treatment of Spouse and Children Accompanied by Foreign National Dispatched to JapanNEW

Procedure for Application for Exemption on the Japanese pension systemNEW

Japanese labor insuranceNEW
Company Establishiment and Incorporation Procedures in Japan

Procedures for Incorporation of K.K.NEW

Basic matters determined for Incorporation of K.K.NEW

Organs of K.K in JapanNEW

Procedures for Incorporation of Japanese Branch of Foreign CorporationNEW

Basic Matters determined for Incorporation of Japanese BranchNEW

Notification of IncorporationNEW

Dissolution and Liquidation of Company in JapanNEW
 
 

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