総務省｜地方税制度｜法人住民税・法人事業税

This page explains corporate resident tax and corporate business tax under Japan's local tax system. Corporate resident tax is levied on corporations based on their participation in community costs, consisting of prefectural and municipal taxes with both uniform and corporate tax components. Corporate business tax is imposed on business activities, with different tax rates depending on capital size, including value-added tax, capital tax, and income tax. When businesses operate across multiple jurisdictions, the taxable amount is allocated based on criteria such as the number of employees.