Entity linking is the task of associating linguistic expressions with entries in a knowledge base that represent real-world entities and concepts. Language resources for this task have primarily been developed for English, and the resources available for evaluating Japanese systems remain limited. In this study, we develop a corpus design policy for the entity linking task and construct an annotated corpus for training and evaluating Japanese entity linking systems, with rich coverage of linguistic expressions referring to entities that are specific to Japan. Evaluation of inter-annotator agreement confirms the high consistency of the annotations in the corpus, and a preliminary experiment on entity disambiguation based on string matching suggests that the corpus contains a substantial number of non-trivial cases, supporting its potential usefulness as an evaluation benchmark.