www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/149767_05.html
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総務省｜地方税制度｜法人事業税における外形標準課税
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https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/149767_05.html
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This page explains Japan's Standard External Accounting Tax system for corporate business tax administered by the Ministry of Internal Affairs and Communications. Since fiscal year 2004, corporations with capital exceeding 100 million yen are subject to this system, comprising an added-value ratio based on revenue distribution and a capital ratio based on capital amount. The 2024 tax reform expanded applicable entities to include capital-reduced corporations and wholly-owned subsidiaries. The capital reduction measure applies from April 2025, while the wholly-owned subsidiary measure applies from April 2026.
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