How much do companies in Japan pay for labor and social insurance systems?
Japan has a universal insurance system whereby everybody residing in Japan must take part in the public health (medical) insurance and pension insurance system. The total premium rate (the employer’s burden) of the mandatory social security scheme for employment is about...
Avoid double taxation in Japan
Japan has a foreign tax credit system and dividend exclusion system in order to avoid international double taxation. Japan also has concluded tax treaties with many countries for the purposes of avoiding cross-border double taxation and preventing tax evasion...
Statutory period of Japanese corporation tax return
Japanese corporations must file a final tax return for corporate taxes on their income within two months from the day following the last day of each taxable year. In cases of disasters or other unavoidable reasons, extensions...
What type of corporate income taxes are there in Japan?
The taxes levied in Japan on income generated by the activities of a corporation include corporate tax (national tax), local corporate tax (national tax), corporate inhabitant tax (local tax), enterprise tax...
Temporary Visitor Visa
Temporary visitor visa covers tourism, recuperation, sports, visits to relatives, field trips, participation in short courses or meetings, business liaison and similar activities undertaken while staying temporarily in Japan. Holders of temporary visitor status shall not...
Difference between Visa and Status of Residence
Visa is a recommendation required for entry into Japan received in advance from a Japanese diplomatic mission abroad that certifies that the passport is a valid passport and that there are no impediments to...
Obtain Japan work visa before establishing a base in Japan
Working visas cannot be obtained before establishing the base since working visas are issued for applicants (foreign nationals) on the premise that a Japan entity for which they work is secured.
What types of business entities are there for Japan business?
Representative offices are established as locations for carrying out preparatory and supplemental tasks aimed at enabling foreign companies to engage in full-scale business operations in Japan. These offices may conduct market surveys, collect information, purchase goods and implement publicity/advertising efforts, but they are not permitted to engage in sales activities. The establishment of representative offices […]
Japan Social Insurance System Overview
Japan has a universal insurance system whereby everybody residing in Japan must, in principle, take part in the public health (medical) insurance and pension insurance system. Japan has four different kinds of insurance system which companies are legally obliged to take part in; all workers that meet certain criteria are covered by the insurance:1 Pension2 […]
Dismissal of employee in Japan
An employer is only allowed to dismiss an employee if there are objectively reasonable grounds for dismissal, and dismissal is deemed to be appropriate in light of socially accepted ideas. All possible grounds for dismissal must be clearly stated in the work rules if the dismissal of an employee is to be valid. Termination of […]