For informational purposes only. Not financial or tax advice. Consult a tax professional.
Enterprise Tax Calculator
Calculate enterprise tax based on business type and income
Select your business type. Tax rates vary by profession.
¥
Income after deducting business expenses from revenue
Blue return deduction is added back for enterprise tax calculation
¥137,500
Category 3 (5%) @ 5.0%
Calculation Breakdown
Business Income¥5,000,000
Blue Deduction Add-back(+)+¥650,000
Basic Deduction-¥2,900,000
Taxable Base¥2,750,000
2026 Payment Schedule
1st Payment (Aug 31, 2026)
¥68,750
2nd Payment (Nov 30, 2026)
¥68,750
Effective Rate
3.5%(after expense deduction)
Deductible as Business Expense
Enterprise tax paid can be deducted as a business expense next year, reducing your income and residence tax.
¥137,500
About This Calculation
Enterprise tax is calculated on business income after deducting the basic deduction (¥2,900,000). Blue return deduction is applied for income tax but added back for enterprise tax.
