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Japan Corporate Tax Calculator 2023

Estimate National, Inhabitant, and Enterprise Taxes for 2023.

🏢 Company Profile

Paid-in Capital (JPY)

Determines SME status (≤ 100M JPY).

Company Classification

SME (Small/Medium)

📊 Financials (JPY)

Accounting Profit Before Tax

Non-Deductible Expenses

e.g. Entertainment limits, penalties.

Tax-Exempt Income

e.g. Dividend income.

Loss Carryforward Used

⚙️ Local Tax Options

Apply Local Taxes (Inhabitant + Enterprise ~17.3%)

Local taxes include Inhabitant Tax (~7%) and Enterprise Tax (~10.3%), totaling approximately 17.3% of national corporate tax.

💵 Estimated Tax

Enter financials to estimate tax liability.

Japan Corporate Tax Rules (2023)

National Tax Rates (Houjin-zei)

SME (Capital ≤ 100M JPY):
• 15% on first 8,000,000 JPY
• 23.2% on remaining income
Large Companies:
• Flat 23.2% rate

Local Taxes (Approx.)

Inhabitant Tax: Approximately 7.0% of National Tax base
Enterprise Tax: Approximately 10.3% of National Tax base
Combined Effective: Total local ≈ 17.3% of National Tax, resulting in ~30% combined effective rate

Disclaimer: This tool provides an estimation only based on standard 2023 tax rates. Actual Japan corporate tax liability depends on prefecture location, industry classification, available tax incentives, and specific filing method. Local rates vary by municipality. This is not legal or tax advice. Consult a certified tax accountant (Zeirishi) for accurate filing and compliance.