Professional advice on taxation should be sought and major international accounting companies operate in Japan and have English-speaking staff. An eight per cent consumption tax is levied on all purchases in Japan including food. Some hotels charge eight to 10 per cent service tax on accommodation.

Businesses operating in Japan will be subject to a range of taxes including:

  • corporate tax
  • income tax
  • withholding tax
  • local tax
  • residents tax

Liquor taxes, expressed in specific terms per quantity, are levied on beverages, whether imported or domestically produced.

Excise tax is levied on tobacco imports.