Japan Corporate income tax (national corporation tax, standard rate)
Japan Corporate income tax (national corporation tax, standard rate) is 23.2 percent, in force since 1 Apr 2018. Last checked against the official source on 20 Jul 2026.
Standard national corporation tax rate under Corporation Tax Act Article 66; local corporate taxes and the new defense surtax that build the ~29.7 percent combined effective rate are decomposed in notes.
| Current value | 23.2 percent |
|---|---|
| In force from | 2018-04-01 |
| Official source | National Tax Agency, Tax Answer No. 5759 'Hojinzei no zeiritsu' (corporation tax rates), Corporation Tax Act Art. 66, law status as of 1 April 2025 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
23.2 percent is the national corporation tax standard rate for ordinary corporations, applying to fiscal years beginning on or after 2018-04-01. SME relief (capital <= 100 million yen): 15 percent on the first 8 million yen of annual income (Special Taxation Measures Act Art. 42-3-2; raised to 17 percent for SMEs with annual income over 1 billion yen for FYs beginning on or after 2025-04-01), 23.2 percent above. The headline national rate is NOT the full burden: adding local corporate tax (10.3 percent of the CT liability, national-collected), enterprise tax plus special corporate enterprise tax, and prefectural/municipal inhabitant taxes gives a combined statutory effective rate of 29.74 percent for a standard large company since FY2018 (Ministry of Finance, https://www.mof.go.jp/tax_policy/summary/corporation/c01.htm; down from 34.62 percent in FY2014). NEW: the Defense Special Corporate Tax - 4 percent of the standard corporate tax liability after a 5 million yen annual basic deduction - applies to fiscal years beginning on or after 2026-04-01 (Act No. 13 of 2025, promulgated 2025-03-31; NTA guidance https://www.nta.go.jp/taxes/nozei/bouei_noufu/index.htm), adding roughly 0.9 percentage point to the combined effective rate for large payers. Local components vary slightly by prefecture and firm size; Tokyo applies higher-than-standard local rates for large corporations.
Get it programmatically
curl https://asiaref.dev/v1/jp/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/jp/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/jp/corporate-taxOther Japan series: policy interest rate · Statutory interest (法定利率) · Consumption tax (standard rate) · VAT registration threshold · Minimum wage (lowest prefectural regional minimum wage) · Public holidays · Consumer price inflation (CPI, all items, year-on-year) · Withholding tax rates · Personal income tax (national, progressive bands) · Statutory social-insurance contributions
The same figure elsewhere: Jordan · Kazakhstan · Kuwait · Malaysia · Nepal · all 28