この料率は2026-10-16時点のものです。最新の情報は各公式ページをご確認ください。

Japan Corporate Tax Calculator: national, local, interim filing and due dates

From taxable income, compute the corporate tax, local corporate tax, defense special corporate tax, corporate inhabitant tax (tax-linked and per-capita levy), enterprise tax and the special enterprise tax for a small company in Japan. It also shows the per-capita levy in a loss year, monthly proration for a short fiscal year, whether an interim return is required, the due dates and the closing journal entry.

Input

Taxable income (as on Schedule 4) Estimate from pre-tax profit

Taxable income (yen)

Pre-tax profit (yen) Add-backs (non-deductible entertainment, excess depreciation, etc.) Deductions (excluded dividends, etc.)

Add-backs and deductions approximate the Schedule 4 adjustments. This tool does not build Schedule 4.

Loss carried forward (blue return, yen)

Share capital Location Capital amount for the per-capita levy (yen) Employees at the office

Tax-linked inhabitant rate (%; blank = automatic) Some municipalities charge a higher rate. Enter the rate from your tax notice to override.

Fiscal year start (year, month) Months in the fiscal year

Last year's corporate tax (yen, for the interim test) Months in last year

Enter taxable income or pre-tax profit to see the breakdown here.

Rates follow the National Tax Agency and the Tokyo Metropolitan Bureau of Taxation pages, as of: 2026-10-16

⚠️ An estimate for an ordinary company with capital of 100 million yen or less. Tax credits, the size-based enterprise tax, detailed local rate conditions, apportionment across prefectures and Schedule 4 adjustments are not included. Ask a tax accountant to prepare your return.

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