Ａ.　There are national tax and local tax (prefecture and city) in Japan.
From the object for taxation there are several taxes in Japan below.

Income tax

• Imposed taxes on income of corporation and individual have several kinds below

a　National tax …Income of individual or corporation
b　Local tax    …・Prefecture resident tax(individual , corporation)

・City resident tax (individual, corporation)
・Business tax(individual, corporation)

• Rate is differ depend on amount of income, scale of company(capital）,place of investment etc.
• To resolve the problem of fairness or double taxation, the object will be sorted depend on types of investment.

Investment type	Content
Representative office	Non taxation
Branch office	Taxed for income occurred in Japan in principle
Subsidiary (Japanese corporation）	Taxed for all income no matter where it occurred In case dividing profits to parent company it is taxed a part of dividend

＊ It needs to be careful because there may be taxed case depend on the kind of business.

Tax for property

• “Koteishisan zei” Taxed by city for fixed assets of corporation or individual（land, building, machine and equipment etc. for business）
• Rate of tax is different from city（1.4%）

VAT

• “Shohizei” =value added tax :Taxed for service and commodity almost all things. Except for several things （land, transfer of security, interest etc. and related to medical and welfare ）
• Rate is 10 % f oodstuff 8 exclude alc o ho lic drink

Tax for business

• “Inshizei” =stamp tax :Taxed for business and contract.(differ from kind of contract and amount. (Ex. 400yen for contract agreement amount one million yen)
• “Fudosan shutokuzei” :tax for real estate acquisition（3-4%）

＊another tax

National tax 「tax for tobacco」「tax for alcoholic」「tax for oil and gas」
Local tax [tax for town plan」「tax for car」etc.
Please refer to website of the ministry of finance and local government.