Global site
Africa
Americas
Asia Pacific
Europe
Middle East

Services

We approach each audit with sharp thought, straight talk and common sense. In addition to verifying that financial results are fairly presented and meet...

See Overview

Statutory audits
As a member firm of Grant Thornton International (GTIL), we provide international-standard audit & assurance services. We perform audit services effectively and efficiently by utilising our global audit methodologyo deliver consistent audit services globally and the integrated audit tool (Leap) to maintain audit quality and improve audit efficiency. Also our audit services are regularly reviewed by GTIL review team, thereby allowing us to further improve our audit quality.
IPO voluntary audits
Grant Thornton Taiyo LLC provides audits for preparing for public offering, based on its extensive experience, to many companies aiming to go public.
Other voluntary audits
Grant Thornton Taiyo LLC provides various types of discretionary audits based on the request of management.
Information security audit
We verify and evaluate the state of appropriate controls based on information security risk assessments, and provide accurate advice to help improve information security.

Tax Services

Ambitious organisations need to consider their tax affairs carefully to gain trust and stay ahead of their competitors.

See Overview

Business Tax Services
Growing businesses need strong tax management to meet current and future tax liabilities and we can help you achieve this, whatever challenges you face.
Private Client Consulting
Private Client Consulting team provides a comprehensive cross section of advisory services to high net worth individuals and corporate executives, allowing such individuals to concentrate on their business interests.
International Tax Services
In an ever-increasing environment of global competition, businesses must now cope with not only the complexity of different global operating environments, but also with global tax, legislative and corporate regulatory requirements.
Transaction Tax
Our collaborative approach creates dynamic teams with a range of financial, commercial and operational backgrounds. We can help you understand the value drivers behind successful transactions. We support you throughout the transaction process helping achieve the best possible outcome at the point of the transaction and in the longer term.

Advisory Services

As your business grows, our advisory services are designed to help you achieve your goals. Successful growth often means navigating a complex array of...

See Overview

Human Capital
With expertise in visa, payroll, human capital and income tax, we adopt a multi-disciplinary and global approach to provide comprehensive solutions to businesses' most valuable asset-people.
Corporate Finance
Growing your business profitably against a tough economic backdrop is challenging and correctly evaluating and delivering transactions is a key part of a company’s growth strategy.
IPO Consulting
From business incubation to public stock offering, we offer a wide range of support programsservices for every stage of business development.
International financial reporting standards (IFRS)
Our IFRS advisers can help you navigate the complexity of the Standards so you can focus your time and effort on running your business.
Reorganizations
Grant Thornton Taiyo Inc. provides total support for corporate restructuring; aimed atto responding to dramatic changes in the management environment.
Corporate governance and risk management
Helping you balance risk and opportunity
Forensic and investigation services
Rapid and customised approach to investigations and dispute resolution
Market research
Growing your business profitably against a tough economic backdrop is challenging and correctly evaluating and delivering transactions is a key part of a company’s growth strategy.
Strategy
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term..
China Business and Tax Advisory Services
We take the worry out of doing business in China, working closely with Grant Thornton member firms and other professional accounting firms in China.
Business Process Re-engineering
Growing your business profitably against a tough economic backdrop is challenging and correctly evaluating and delivering transactions is a key part of a company’s growth strategy.

Career

Job Type

Career

With our unique culture and opportunities, our organisation is a place where you can grow. Wherever you are in your career, we help you to make a difference...

See Overview

Job Type

See Overview

JAPAN TAX BULLETIN

Tax reform on the sized-based business taxation

2024/08/071 min read

Contents

The size-based business taxation system was introduced in 2004.
The size-based business taxation system imposes “a value-added tax” and “a capital-based tax” on companies with stated capital of more than JPY100 million. The taxes are levied even where a corporation is in currently loss position. A value-added tax is levied based on the sum of the distribution of earnings (comprising remuneration and salaries, net interest paid and net rent paid) and profit or loss for a single year, and a capital tax is levied based on the amount of stated capital, capital reserve, other capital surplus etc. as defined by the Corporation Tax Law.

Tax reform on the sized-based business taxation

Connect

About

Legal

Tax reform on the sized-based business taxation

Related content