JAPAN Law and Practice Contributed by: Masayuki Fukuda, Nagashima Ohno & Tsunematsu
In addition, the Commission may, when it finds it nec- essary to maintain the sound operation of the casino business, order the approved principal shareholders of the relevant casino business operators, for exam- ple, to take measures deemed necessary for their supervision. There is no history of enforcement of sanctions since the Commission was established as of January 2020. 11.3 Financial Penalties There are no special rules regarding calculation or enforcement of financial penalties.
• a fixed tax that covers the administrative expenses of the Committee; and • a floating municipal tax, the amount of which is 15% of the GGR per month. The casino business operator shall pay these taxes to the national government on a monthly basis, by a specific day of each month. The national government and the relevant municipal body impose entrance fees on customers other than non-resident foreigners entering casino facilities, in the amount of JPY3,000 as the national entrance fee and JPY3,000 as the municipal entrance fee (JPY6,000 in total). The casino business operator shall collect these entrance fees from customers upon their entry into casino facilities for the national government and the municipal body, and shall pay such amount to the national government on a monthly basis by a specific day of each month.
12. Tax 12.1 Tax Rate by Sector
The casino business operator bears the following: • a floating national tax – the amount of which is 15% of the GGR (which is composed of (i) the aggregate chip amount received from customers, less the amount refunded to customers, and (ii) the profit gained from betting among customers) per month;
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