▶ Official Letter on Business Registration License Tax of Representative Office

財務省は、駐在員事務所の事業登録免許税に関するオフィシャルレター15865/NTC-CSTを2016年11月7日に、1200/BTC-TCTを2017年1月24日に発行しました。The Ministry of Finance issued Official Letter 15865 / NTC-CST on Business Registration License Tax for the Representative Office on November 7, 2016 and 1200 / BTC-TCT on January 24, 2017.
Among these two official letters, since the representative office can not conduct business activities by law, in case the activity content is the range of permitted activities (information collection, market research, etc.), the Representative office is not taxable subject of business registration license tax.