If the start date for fiscal year from Apr 2016 or after, the corporation rate will be decreased to 23.9% from 25.5% . It will be changed to 23.4% from start date for fiscal year from Apr 2017 or after and it will be 23 2% from start date for fiscal year from Apr 2019 or after. The tax rate is for big company which has more than JPY 100M capital. As for small and medium company, it is still 15% up to JPY 8M taxable income and from over JPY 8M taxable income, 23.9% is applied.