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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Group Corporation Taxation

The wholly-owned subsidiary or sub-subsidiary in Japan of an overseas parent company with a stated capital of not less than 500 million yen is not entitled to the following tax-related special treatments which will be granted to companies classified under the Japanese Corporation Tax Act as small and medium sized enterprises.

1) Reduced Income Tax Rate The reduced income tax rate of 18% will not apply to taxable income up to 8 million yen, and the rate of 30% will apply instead.

2) Taxation on Reserve In the case of a corporation the Japanese company of which has a stated capital of not more than 100 million yen, taxation on the internal reserve of the company will be exempted. However, the wholly-owned subsidiary or sub-subsidiary in Japan of an overseas parent company with a stated capital of not less than 500 million yen will be subject to taxation on the reserve as follows.

  • Amount of Tax Imposed on Reserve = [Income, etc. − (Dividends + Corporation Tax, etc.) − Deduction from Reserve] × Special Tax Rate (*) * Special Tax Rate

Amount of Taxable Reserve
Portion not more than 30 million yen: 10%
Portion more than 30 million yen but not more than 100 million yen: 15%
Portion more than 100 million yen: 20%

3) Entertainment and Social Expenses, etc., are excluded from tax deductible Expenses. The flat deductible system under which deduction is allowed up to six million yen a year will not apply, and all entertainment and social expenses will be excluded from deductible expenses.

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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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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