Global Freedom & Reinvestment
TOKYO · TBILISI · GLOBAL

Are your profits
just going to taxes?

100% of profits to growth.
Effective 0% corporate tax via reinvestment
built on territorial taxation and distribution-based taxation.

Corporate Tax (JP)
30%
JAPAN / EFFECTIVE
Reinvestment
0%
THE MODEL / ACTIVE
Crypto (Individual)
0%
CAPITAL GAINS & VAT
Foreign Stocks
0%
TERRITORIAL / GE SIDE
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Territorial Taxation· Profits are fuel, not tax· The Estonian Principle· Global Freedom & Reinvestment· Territorial Taxation· Profits are fuel, not tax· The Estonian Principle· Global Freedom & Reinvestment·
01 Principle

Not taxing profit —
taxing the moment you spend it.

In Japan, profits are taxed at about 30% the moment they are earned — even profits sitting in the bank are taxable. The Estonian-style corporate tax, by contrast, only triggers when profits are distributed. As long as profits are reinvested, the tax is zero. Furthermore, under territorial taxation, dividends, capital gains from foreign stocks, and crypto profits are generally not subject to tax.

Principle I / Distribution-Based
No corporate tax as long as 100% of profits are reinvested.
Principle II / Territorial
Foreign-sourced income is exempt from personal residency taxation.
02 The Framework

Four domains,
designed systematically.

FRONTIER CAPITAL is a financial architecture spanning three layers — personal, corporate, and investment. Each domain has a dedicated page with deep, structured coverage.

03 Simulator

When your LLC earns a profit,
what's the difference?

Simulate the tax burden difference between operating an LLC in Japan vs. establishing one in Georgia. The Estonian-style "0% on reinvestment" logic is reflected directly in the calculation.

Input · Annual Profit

Enter annual profit
(pre-tax).

JPY
0%
0% = Full Reinvestment 100% = Distribute all profit (incl. tax)
FX RATE  1 GEL = 55 JPY
UPDATE  APPROXIMATE
Annual Difference
+ 2,695,912 JPY
Georgia LLC retains more wealth in this scenario.
Comparison · B
Georgia LLC / Estonian-style
Annual Profit10,000,000
Corporate Tax (on retained)0 JPY
Declared Dividend
Dividend WHT (5% of declared)
CIT (gross-up 15%)
Local & Business TaxNone
Total Tax Burden
Effective Rate
Owner Value Comparison
Japan LLC
Georgia LLC
* Note on this simplified estimate
This simulator provides approximate figures. The Japan side assumes an SME with capital under 100M JPY: federal corporate tax (15% under 8M, 23.2% above), local corporate tax (10.3%), inhabitant tax (Tokyo basis incl. 70K per-capita), business tax + special business tax (progressive 3.5–7.0%), and dividend withholding (20.315%). The Georgia side applies Estonian-style taxation (0% on retained earnings) and, on distribution: 5% dividend WHT on declared dividend plus 15% CIT calculated on the grossed-up value (declared dividend ÷ 0.85 × 15% = 17.65% of declared). At 100% payout, the combined effective burden is 19.25% of profit. Actual tax burden varies significantly by capital, location, executive compensation, expense composition, and applicable tax treaties. Note that "deemed distributions" (personal expenses charged to the company, low-interest shareholder loans, off-market transactions) also trigger the 15% CIT. Relocation and foreign incorporation require assessment of residency, CFC rules, anti-tax-haven rules, and Japan-side tax obligations. Concrete planning is provided in the individual consultation.

Position of this simulator: This tool is provided for informational and educational purposes only and presents general comparisons of Japanese small-corporation taxation versus the Georgian tax framework. It is not an individual tax-advisory tool, investment advice, or proposal of a tax-avoidance scheme. Japanese residents should consult a licensed Japanese tax accountant specializing in international tax matters.
04 The Delta

Structural difference
defines capital ten years from now.

ParameterJapan Corp. (Standard)THE MODEL
Corporate Tax (Effective)About 30% · taxed when earned15% + 5% WHT only at distribution / 0% on reinvestment
Personal Income Tax5–45% (progressive)Flat 20% (Small Business: 1%, Micro: 0%)
Foreign Stocks & ETFsTaxed on dividends & gainsForeign-sourced is generally exempt
Crypto (Individual)Up to 55% (aggregated)Gains and swaps tax-free
Corporate Asset ManagementHeavily restrictedCan hold brokerage and crypto accounts
IT-Specific RegimesGeneral regime onlyVirtual Zone / International Company

* Varies by residency, source, and conditions. Japanese tax and residency assessment is required separately. Details are designed in individual consultations.

05 Who We Are

From strategy to execution,
our expert team walks with you.

Local accountant certification is not as standardized as in Japan, and the quality of information varies. That is exactly why advisory by a team with systematic knowledge and implementation experience is essential.

Team · 01

Global
Strategist

Global Strategist

A strategist working at the frontline of international taxation and corporate structure design. Designs sustainable structures optimized to your business phase and vision.

Team · 02

Structural
Designer

Structural Designer

A specialist in corporate structure and tax framework design. We provide structural-design information and do not offer individual financial-product or investment advice.

Team · 03

Research
Analyst

Research Analyst

Continuously monitors Web3, international finance, and regulatory trends. Responds swiftly to regime changes such as Virtual Zone amendments.

Principle I
Structure is strategy.
Principle II
Compounding is the ally of time.
Principle III
Freedom means the ability to choose.
06 Knowledge

Understand each domain
systematically.

07 Begin

Your profits —
into the next growth.

In a 15-minute individual consultation, we propose the optimal structure for your business phase. Based on your current revenue, residency, and business activities, we present concrete implementation steps.

15-minute free consultation
Online available
NDA-protected
Book a Consultation