Japan Tax & Investment Guides
16 guides covering Japanese taxation, personal income tax (所得税), corporate tax (法人税), consumption tax (消費税), capital gains, property tax (固定資産税), inheritance tax (相続税), social insurance (社会保険), and cross-border rules.
Personal Tax & Residency
所得税, filing, residency rules, and cross-border
Japan Cross-Border Tax Guide 2026 — Residence, DTA Network & Foreign Income
cross-border taxation in Japan. 183-day + 1-year residence rule, permanent vs non-permanent resident, foreign-source income taxation, and Japan's extensive DTA network.
Japan Personal Income Tax Guide (IIT 2026 — Brackets 5–45%, Inhabitant Tax & Deductions)
Japan Individual Income Tax (IIT/所得税) — progressive rates 5%, 10%, 20%, 23%, 33%, 40%, 45%, inhabitant tax 10% flat (prefectural 4% + municipal 6%), reconstruction surcharge 2.1% of IIT until 2037, basic deduction JPY 480k, and filing requirements for 2026. All amounts in JPY.
Japan Tax Filing Guide 2026 — 確定申告 (Feb 16–Mar 15)
filing your Japanese tax return (確定申告). Deadline Feb 16–Mar 15, year-end adjustment (年末調整) for employees, e-Tax filing, blue vs white return, and payment deadlines.
Japan Tax Residency Guide 2026 — Jūsho, Kyosho & the 5-Year Rule
Japanese tax residency. Domicile (jūsho) vs presence (kyosho), permanent vs non-permanent resident, 5-year rule, 183-day test, and how residency affects worldwide taxation.
Wealth & Property Tax
固定資産税, inheritance tax, and wealth taxes
Japan Inheritance & Gift Tax Guide (2026 — 10–55% Brackets, Deductions, Valuation)
Japan Inheritance Tax (相続税) — progressive 10–55% six-bracket system, basic deduction JPY 30M + JPY 6M per heir, Gift Tax (贈与税) 10–55% with annual deduction JPY 1.1M, valuation rules for real estate and listed shares, and planning strategies for 2026. All amounts in JPY.
Japan Property Tax Guide (2026 — Fixed Asset Tax 1.4%, Acquisition Tax, Stamp Duty)
Japan real estate taxes — fixed asset tax (固定資産税) 1.4% of assessed value, city planning tax (都市計画税) 0.3% maximum, acquisition tax (不動産取得税) 3–4%, registration tax, stamp duty on deeds, and relief measures for 2026. All amounts in JPY.
Japan Wealth Tax Guide (2026 — No Net Wealth Tax, Fixed Asset Tax 1.4% on Property)
Japan's approach to wealth taxation — no net wealth tax exists; the closest equivalent is fixed asset tax (固定資産税) at 1.4% of assessed value on real estate holdings. Overview of Japan's property-based tax system, securities holding taxes, and comparison with OECD peers for 2026.
Investment & Savings
Capital gains, dividends, crypto, and investment income
Japan Capital Gains Tax Guide (2026 — Securities 20.315%, Property Short/Long Term)
Japan Capital Gains Tax — securities gains 20.315% (15.315% IIT + 5% inhabitant), property gains: short-term 39.63%, long-term 20.315%, deductions, NISA treatment, and filing requirements for 2026. All amounts in JPY.
Japan Crypto Tax Guide 2026 — Miscellaneous Income (最高 55%)
cryptocurrency taxation in Japan. Crypto gains taxed as miscellaneous income (up to 55% effective rate), annual reporting, stricter rules since 2023, limited loss offset, and compliance requirements.
Japan Investment Income Tax Guide (2026 — Dividends 20.315%, Interest 20.315%, NISA)
Japan investment income tax — dividends 20.315% withholding (with aggregation election), interest 20.315% withholding, NISA/新NISA tax-free accounts, and tax treatment for 2026. All amounts in JPY.
Business & Corporate Tax
法人税 23.2%, company forms, and starting a business
Japan Business Registration Guide 2026 — KK, GK, Sole Proprietorship
starting a business in Japan. Kabushiki Kaisha (KK), Godo Kaisha (GK), sole proprietorship, Legal Affairs Bureau registration (法務局), and tax registration with the NTA.
Japan Corporate Tax Guide (2026 — National ~15%, Local ~8.8%, Effective ~30%, SME Rates)
Japan Corporate Tax (法人税) — national rate ~15–23.2%, local inhabitant tax ~8.8%, enterprise tax, effective rate ~30%, reduced SME rates for capital under JPY 100M, R&D tax credits, and filing requirements for 2026. All amounts in JPY.
VAT & Indirect Tax
消費税 10%/8%, e-commerce
Employment & Social Charges
Social insurance, shakai hoken, and pension
Japan Pension Guide 2026 — 国民年金・厚生年金・iDeCo・NISA
Japan's pension system. National Pension flat JPY 16,590/mo, Employees' Pension income-proportional, iDeCo individual DC, and NISA tax-free investing.
Japan Social Insurance Guide 2026 — 社会保険 (Pension, Health, Employment)
Japanese social insurance. Pension 18.3% (50/50), Health Insurance ~10-13% (50/50), Employment Insurance ~1%, Workers' Comp 100% employer. Rates for 2026 with prefecture variations.
Tools & Calculators
Japan Salary Calculator
手取り 2026, shakai hoken, 所得税
Japan Consumption Tax Calculator
消費税 10%/8% net/gross
Japan Corporate Tax Calculator
法人税 ~23.2% effective rate
Japan Capital Gains Calculator
20.315% on shares and property
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool