Japan Corporate Tax Calculator 2021
Estimate National, Enterprise, and Inhabitant Taxes for 2021.
🏢 Company Profile
Determines SME classification
💰 Income & Adjustments
From previous years
💵 Tax Liability
Enter company details to estimate tax.
Detailed Tax Breakdown
Japan Corporate Tax Rules (2021)
National Tax Rates (法人税)
- SME (Capital ≤ 100M JPY):
• 15% on first ¥8,000,000
• 23.2% on remaining income - Large Companies:
• Flat 23.2% rate
Enterprise Tax (事業税)
- Standard Rate: 3.4% - 5.0%
(Varies by prefecture and income level) - Deductible in following year's tax calculation
Inhabitant Tax (住民税)
Calculated as approximately 10% of National Corporate Tax amount (combined prefectural and municipal rates).
Loss Carryforward
Losses can be carried forward up to 10 years. Utilization subject to certain limitations.
Disclaimer: This tool provides an estimate based on standard 2021 tax rates. Actual tax liability involves complex adjustments for enterprise tax deductibility (in following years), per-capita levies (based on capital/employees), and specific local rates. Consult a certified tax accountant (Zeirishi) for filing.