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ChapterVIIITaxationinJapanAdditionalnationaltaxesincludecustomsduties;a5%value-addedtax;astamptax;inheritanceandgifttaxes;amonopolyprofitstax;asugarexcisetax;taxesonliquor,gasoline,andothercommodities;andtravel,admissions,andlocalroadtaxes.1.PrinciplesoftheJapaneseTaxSystemAtaxpayerinJapanisdefinedasanyonespendingmorethan6monthsinthefiscalyearonJapanesesoil,regardlessofnationality,residencestatus,employmentstatus,sourceofincomeandcurrentlocation(bank)ofincome.Ifyouhavespentlessthan6months(cumulated)inJapan,youneedtodeclareyourtaxesinthecountrywhereyouhavespent6monthsinthefiscalyear.2.Maintaxes2.1.Corporateincometaxes2.1.1.CorporatestatusForthepurposeofJapanesecorporatetaxes,foreignenterprisesoperatinginJapanareclassifiedasdomesticcorporationandforeigncorporation.DomesticcorporationSubsidiaries,jointventures,etc.establishedundertheJapaneselawhavethisstatus,andareliableforthetaxesontheirentireincome.ForeigncorporationBranchesinJapanofcorporationsestablishedandregisteredoutsideJapanfallunderthisstatus.ThescopeoftaxableincomeforcorporateincometaxpurposesdiffersdependingonthemanneroftheiroperationinJapan,however,itislimitedtoincomefromsourceswithinJapan.2.1.2.NormalcorporateincometaxesJapanesecorporateincometaxesconsistofcorporationtax(nationaltax)undertheCorporationTaxLaw,andlocaltaxesundertheLocalTaxLaw,whicharebusinesstax(prefecturetax),prefecturalinhabitanttaxandmunicipalinhabitanttax.2.1.3.TaxratesIn2004Japancorporatetaxis30%.Corporatetaxonincomebelow8millionyenis22%onconditionthatthetotalequityislessthan100millionyen.Inadditiontocorporatetax(anationaltax)therearetwoclassesoflocaltaxpaidbythecorporation:1)InhabitantTax.2)EnterpriseTax.ThesetwoclassesoflocaltaxsignificantlyincreasetherateofJapancorporatetax,sothatitmay,inactualfact,reach41%.2.1.4.TaxableincomeofDomesticCorporations:Domesticcorporationsareliableforcorporateincometaxesonincomeforeachaccountingperiodattheratesasmentionedabove,andonliquidationincomeuponliquidation.Moreover,certaindomesticfam
