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1、ChapterVIITaxationinJapanAfterWorldWarII,Japanadoptedataxsystemrelyingmainlyondirecttaxes,likethoseintheUnitedStatesandtheUnitedKingdom.Themostimportantofthesearetheincometaxandcorporationtax.TheNationalTaxAdministrationAgency,abranchoftheMinistryofFina
2、nce,administersincomeandcorporationtaxlaws.Inaddition,theTaxSystemCouncilfilesrecommendationsforrevisionofthesystemeverythreeyears.Individualsaresubjecttoanationalincometaxaswellaslocal(prefecturalandmunicipal)residenceandbusinesstaxes.Additionalnationa
3、ltaxesincludecustomsduties;a5%value-addedtax;astamptax;inheritanceandgifttaxes;amonopolyprofitstax;asugarexcisetax;taxesonliquor,gasoline,andothercommodities;andtravel,admissions,andlocalroadtaxes.1.PrinciplesoftheJapaneseTaxSystemAtaxpayerinJapanisdefi
4、nedasanyonespendingmorethan6monthsinthefiscalyearonJapanesesoil,regardlessofnationality,residencestatus,employmentstatus,sourceofincomeandcurrentlocation(bank)ofincome.Ifyouhavespentlessthan6months(cumulated)inJapan,youneedtodeclareyourtaxesinthecountry
5、whereyouhavespent6monthsinthefiscalyear.-NationalTaxesLocalTaxesPrefecturalTaxesMunicipalTaxesTaxesonincomeIndividualincometaxCorporationtaxPrefecturalinhabitants’taxEnterprisetaxMunicipalinhabitants’taxTaxesongiftsandinheritancesGifttaxInheritancetax--
6、Taxesonproperties-AutomobiletaxFixedassettaxSpeciallandholdingtaxCityplanningtaxLightmotorvehicletaxEnterpriseestablishmenttaxTaxesonconsumptionConsumptiontaxGolfcourseutilizationtax-TaxesontransactionsStamptaxRegistrationandlicensetaxRealpropertyacquis
7、itiontaxAutomobileacquisitiontax-2.Maintaxes2.1.Corporateincometaxes2.1.1.CorporatestatusForthepurposeofJapanesecorporatetaxes,foreignenterprisesoperatinginJapanareclassifiedasdomesticcorporationandforeigncorporation.DomesticcorporationSubsidiaries,join
8、tventures,etc.establishedundertheJapaneselawhavethisstatus,andareliableforthetaxesontheirentireincome.ForeigncorporationBranchesinJapanofcorporationsestablishedandregisteredoutsideJapanfallunderthisstatus.Thescopeoftaxableincomef
