29. Three Key Local Taxes on Companies 法人に対する地方税

法人に対する主な地方税について英語でまとめました（国税庁サイト）。
The following are the three key local taxes on corporations in Japan: 

1. Corporate inhabitants tax
2. Corporate enterprise tax (local)
3. Special corporate enterprise tax (national)

See this post for more about Japanese tax and accounting.

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Overview of three key local taxes applied to corporations 

Tax	Taxpayers	Breakdown	Calculation basis	Filing/payment deadline
Corporate inhabitants tax*	Corporations that have offices in the prefecture and municipality	Corporate tax levy	Certain % of corporate income tax	Within 2 months from closing
		Per-capita levy	Based on Tax capital and No. of employees
Corporate enterprise tax (local)	Corporations that have offices in the prefecture	Income levy	Certain % of income	Within 2 months from closing
		Added value levy	Certain % of added value (e.g., salary)
		Capital levy	Certain % of Tax capital
Special corporate enterprise tax (national) **	Corporations that have offices in the prefecture	N/A	Certain % of income levy of above (local) corporate enterprise tax	Filed and paid with the above corporate enterprise tax

* In Central Tokyo (i.e., 23 wards), the prefectural tax includes the municipal tax.

** The tax is a national tax, created by cutting off part of the (local) corporate enterprise tax.

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