Japan Corporate Tax Calculator 2022
Estimate National, Inhabitant, and Enterprise Taxes for 2022.
🏢 Company Profile
Determines SME classification
💰 Income & Adjustments
SME: 100% utilization | Large: 50% cap
💵 Tax Liability
Enter company details to estimate tax.
Detailed Tax Breakdown
Japan Corporate Tax Rules (2022)
National Tax Rates (法人税)
- SME:
• 15% on first ¥8,000,000
• 23.2% on remaining income - Large Companies:
• Flat 23.2% rate
Enterprise Tax (事業税)
- SME Tiered:
• 3.5% (≤ ¥4M)
• 5.3% (¥4M - ¥8M)
• 7.0% (> ¥8M) - Large: Flat 7.0%
Inhabitant Tax (住民税)
Calculated as 12.9% of National Corporate Tax:
• Prefectural: 3.2%
• Municipal: 9.7%
Loss Carryforward
• SME: 100% utilization
• Large: 50% cap
• Max 10 years carryforward
Disclaimer: This calculator provides estimates based on standard 2022 Japan Corporate Tax Law. Actual tax liability may vary due to specific local rates, per-capita levies, enterprise tax deductibility timing, and other adjustments. Effective total tax burden typically ranges around 30% but varies by company size and location. For planning and educational use only. Consult a certified tax accountant (Zeirishi) for accurate filing and compliance.