| Tax Items | Tax Rate |
| Transportation Industry | 3% |
| Construction Industry | 3% |
| Finance and Insurance Industry | 5% |
| Posts and Telecommunications | 3% |
| Culture and Sports | 3% |
| Entertainment Industry | 5% - 20% |
| Service Industry | 5% |
| Transfer of Intangible Assets | 5% |
| Selling Real Estate | 5% |