US Corporate Taxes: What to Look Out for When Entering the US Market

The United States is still one of the largest recipients of foreign direct investment and remains an attractive location for foreign businesses. A large amount of this investment comes from places like Japan, Canada, Australia, and the European Union.

One of the main reasons attracting investment is that it is home to the world’s largest economy. Excellent infrastructure; legal protection for corporations; a productive and skilled workforce; and lucrative consumer markets across several sectors make it an attractive place to do business.

Having said that, the US is also known for its highly complex tax system. With extensive tax regulations, all businesses that operate in the US will be subject to its tax laws. As a Japanese outbound business or an entity growing your presence in the US, you will need to navigate your way through sometimes vague and confusing tax requirements on a national, state, and local level.

To help you avoid some common pitfalls when it comes to US corporate taxation, we’ve outlined some of the major considerations that all businesses operating in the US should make, whether you’re simply operating a representative office or establishing a fully owned subsidiary of the parent company.






2017年12月22日、トランプ大統領が最終の税制改正法案(以下「改正法」)に署名し、法案が成立しました。今回の改正は、幅広い分野での改正項目が含まれており、1986年のレーガン政権下での税制改正以来の大幅な改正となっております。個人税関連の改正は時限立法となっており、多くの優遇税制は一定期間後に失効する予定となっています。 (さらに…)



米国外法人が米国で事業を行う場合、米国実質関連所得“Effectively Connected Income (ECI)”とされる米国内の事業活動に関連した所得が連邦税の課税対象となります。しかし、日米租税条約により、日本法人は米国に所在する恒久的施設“Permanent Establishment (PE)”に帰属する所得が課税の対象となります。 (さらに…)

米国新税制の影響 ― Tax Cuts and Jobs Act