The tax rate of corporate tax was reduced to 23.4% in 2017 and 23.2% in 2018 due to the tax system revision.
The corporate tax rate is applied at 23.4% for the fiscal year beginning April 1, 2016 to March 31, 2018, and 23.2% from the fiscal year beginning on or after April 1, 2018.
Tax rate table for corporate tax · Tax calculation
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Tax rate table for corporate tax
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Common corporation and incorporated corporation
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Taxable income
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Capital less than 100 million yen
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Capital over 100 million yen
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less 8 million yen
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15％
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23.4％ |
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Over 8 million yen
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23.4％
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