Ａ.　Corporate tax revel comparing in the world is showed in the list below researched by  the ministry of finance（actual tax rate）

Country or region			Basic rate	Important matter
Japan	推　移	～2013年	37.00％	Capital over １00million yen,But not included fixed tax out of pro forma standard taxation nor over tax of local government
		2014年	34.62％
		2015～2016年	29.97％
		2017年	29.74％
U.S.A.（California）			27.98％	Not include city corporate tax（5％ in NY）
France			28.00％	Not include corporate income social tax
Germany(全国平均）			29.90％	Business tax rate is differ depend on city
China			25.00％	Both national and local government
England			19.00％
Italy			24.00％

Looking for actual tax rate, Japanese rate has been diminishing year by year and it will be reduced from now on. But it is relatively high revel in the world.

But the view point of business cost, there are many important issues beside for tax.
Actually it is important to consider comprehensive comparing and judgement　based on concrete business plan.

• Japanese VAT rate revel is cheapest in the world.(Japan 10％, China17％, France19.6％, Germany19％ etc.）
• Generally Japanese social insurance cost is lower than EU countries（social insurance cost of corporation per GDP:Japan6.2％, Germany10.6％, France13.9％ etc.
• Actual cost of corporation is affected by current exchange rate.