There are variety of taxes in Japan but we can categorize them as two types: income taxes and non-income taxes.

Type 1. Income taxes
Corporate income tax
Local corporate tax
Inhabitant tax
Enterprise tax
Special local corporate tax

Type 2. Non-income taxes
Consumption tax
Custom duty
Large scale business tax
Business premises tax
Real estate acquisition tax
Fixed asset tax
Depreciable assets tax
Registration tax
Stamp duty

Type 1. Income taxes
1. Corporate taxes
Corporate taxes include corporate tax, local corporate tax, inhabitant tax, enterprise tax and special corporate tax. Effective tax rate of corporate taxes is 33.8% in total. Lower tax rate is applied for the income below 8 million yen.

Type 2. Non-income taxes
1. Consumption tax
Tax for the goods or services consumed in Japan.
Taxable sales ×8% – Taxable purchase ×8％

2. Custom duty
Tax on imported goods/products
Custom duty is waived for electrical products and cars etc. Tax rate is higher for agricultural products.

3. Large scale business tax　
Tax for large corporation (capital amount is more than 100 M yen)
Levied on economical scale
Low tax rate
Salary payment, net rent payment, net interest payment × 0.504%
Capital amount × 0.21%

4. Business premises tax
Levied on economical scale
If the office place exceeding 1,000㎡ , 600 yen is levied on the office space per square meter.
If the number of employees exceeds 100 people, 0.25% tax is levied on the total amount of salaries.

5. Real estate acquisition tax
Tax to acquire real estate
Land or residential house: Tax base×3 ％
Non-residential properties: Tax base × 4 ％

6. Fixed asset tax
Tax for the owner of land and building
Tax base ×1.4％

7. Depreciable assets tax
Tax for the depreciable assets, such as machinery, equipment and devices
Tax base × 1.4%

8. Registration tax
Tax for registry
– Ownership change of real estate
– Establish of the company
For example, registration tax is 150,000 yen to establish Kabushiki Kaisha and 60,000 yen to establish Godo Kaisha.

10. Stump duty
Tax on documents
– Sales contract of real estate, loan contract, service contract