While retail crypto earnings face up to 55% tax brackets, opening a “corporate account” (法人口座) can slash your tax liability. We examine the corporate tax advantages and explain how to open a corporate trading account.

Advantages of Corporate Trading

• Flat Corporate Tax Rates: Bypasses retail progressive brackets (up to 55%). Corporate tax rates are capped at roughly 30% to 34%.
• Offset Against Business Losses: You can offset crypto profits against operational deficits from other business ventures.
• Expanded Deductions: Write off costs like computers, mining servers, electricity, and books as business expenses.
• Salary Splitting: Distribute profits to your family or yourself as directors’ salaries, lowering aggregate income tax rates.

Setup Requirements & Flow

1. Establish a Legal Entity (KK or GK): Complete corporate registry.
2. Gather Documents: Corporate registry certificate, corporate seal certificate, director ID files, and list of shareholders.
3. Apply at Brokerages: Submit documents to the corporate account desk of major exchanges (like GMO Coin or bitFlyer).