The updated guide details corporate tax rules, filing procedures, and related taxes, while promoting e-Tax for electronic submissions.
Japan’s tax authorities released a detailed guide to corporate tax law and filing procedures on 1 October 2025.
The guide explains how to calculate taxable income and outlines different types of taxpayers, including ordinary and public interest corporations. It also details the applicable tax rates and covers key administrative requirements, such as setting a business year, determining the tax payment location, and the benefits of filing a blue return. Furthermore, step-by-step instructions are provided for both final and interim tax returns.
The guide also explains the local corporate tax system and offers guidance on related taxes, including consumption tax, withholding income tax, and stamp tax.
Additionally, the publication encourages the use of e-Tax for electronic filing and includes specific procedures for newly incorporated businesses.
