Local corporation tax (chihōhōjinzei) is a national direct tax. For the past years the rate was 4.4% of the Corporation tax, but was increased in October 1, 2019 to 10.3% as part of corrective measures against maldistribution of wealth.
Taxable base | Tax rates | |
1-10-2014 – 30-9-209 | 1-10-2019 - | |
Corporation Tax (National Tax) | 4.4% | 10.3% |
Source: NTA
