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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Stated Capital of Company -calculation factor under Japanese Tax Laws

Under the current Companies Act, regulations concerning the minimum amount of stated capital were abolished, and the incorporation of a stock company has become possible with a stated capital of zero yen or more. On the other hand, for the Corporation Tax Act, Consumption Tax Act and Local Tax Act under which the amount of stated capital is a calculation factor, the following are listed as main provisions.

Reduced corporation tax rate: The corporation tax rate is basically 30%, however, in the case of a corporation the stated capital of which is not more than 100 million yen, the corporation tax rate is 18% up to the taxable income of 8 million yen.

Exclusion of entertainment expenses from deductible expenses:In the case of a corporation the stated capital of which is not more than 100 million yen, 90% of the entertainment and social expenses spent can be included in deductible expenses up to 6 million yen.

Values of depreciable assets in deductible expenses:In the case of a corporation the stated capital of which is not more than 100 million yen, all acquisition values of petty sum depreciable assets (the per unit price of which is less than 300 thousand yen) can be included in deductible expenses at the time of acquisition.

Consumption taxes:Special treatment intended for a new corporation: In the case of a new corporation the stated capital of which is less than 10 million yen, in principle, such corporation will be a tax-exempt enterprise for 2 years after its incorporation.

Local tax/corporate enterprise tax:In the case of an ordinary corporation the stated capital of which exceeds 100 million yen, the tax based on business size will apply. For the amount of tax subject to the tax based on business size, the amount of the stated capital, etc., is taken into consideration as a calculation factor.

Local tax/corporate inhabitant tax:For the determination of the tax rate of the per-capita-based portion of the corporate inhabitant tax and the special tax rate of the corporation-tax-based portion of the corporate inhabitant tax, the amount of stated capital is taken into consideration as a calculation factor.
Tax Based on Business Size Applicable to Japanese Branch of Foreign Corporation
When a foreign corporation establishes a Japanese branch, the tax based on business size will apply to corporate enterprise taxes (local taxes), depending on the amount of stated capital, etc., of the foreign corporation.

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 -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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