{"country":"JP","series":"corporate-tax","value":23.2,"unit":"percent","effective_from":"2018-04-01","last_confirmed":"2026-07-20","source":{"name":"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","url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5759.htm"},"notes":"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.","confidence":"primary","stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}