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ARTICLE · 20 JANUARY 2000

Corporate Tax In Japan

Ernst & Young
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JapanAccounting and Audit

A. At a Glance

Corporate Income Tax Rate (%)                     37.5 (a)
Capital Gains Tax Rate (%)                        37.5 (a)
Branch Tax Rate (%)                               37.5 (a)
Withholding Tax (%) (b)
  Dividends                                         20
  Interest                                        15/20 (c)
  Royalties from Patents, Know-how, etc.            20
  Branch Remittance Tax                              0
Net Operating Losses (Years)
  Carryback                                           1 (d)
  Carryforward                                        5

(a) Local income taxes (see Section D) are also imposed. The resulting effective corporate income tax rate is approximately 51%.

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