Recent Amendments to Japanese Employment and Labor-Related Laws
Introduction By the end of 2026, Japan will implement a series of significant amendments to labor and occupational health and safety regulations, reflecting a growing emphasis on workplace safety. These changes, driven by forthcoming guidelines from the Ministry of Health, Labour and Welfare (MHLW), will require employers to adopt new compliance measures across a range …
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Legal Risks Arising from Inaccurate Price and Country of Origin Information on Invoices: Ensuring the Accuracy of Export Documentation
Introduction Nagashima provides a wide range of legal services concerning trade transactions, including security export control, economic sanctions compliance, and related matters for Japan, the United States, China, Europe, and other jurisdictions. In addition to inquiries in relation to the Foreign Exchange and Foreign Trade Act (the “FEFTA”), the United States Export Administration Regulations, economic …
Summary of the 2025 Amendments to the Whistleblower Protection Act
Introduction On June 4, 2025, Japan amended the Whistleblower Protection Act, further enhancing protections for whistleblowers while strengthening sanctions for violations and expanding administrative enforcement powers. This is the first amendment in five years since the 2020 revision. Notably, the amendment introduces a clause providing that any dismissal or disciplinary action taken within one year …
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Trade Defense Proceedings in Colombia: The Carvajal Case
Trade defense instruments—such as anti-dumping, countervailing, and safeguard measures—are essential tools used by States to counteract unfair trade practices, distortive subsidies, or extraordinary circumstances that cause or threaten to cause injury to domestic industries. These measures serve a dual purpose: protecting the local economy and producers, while also contributing to the restoration of fair competition …
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Recent amendments to fines for undeclared work
In the Official Gazette no. 1160 of 15 December 2025, Law no. 239/2025 on establishing measures to consolidate and optimize public resources and to amend and supplement certain legislative acts (“Law 239/2025”) was published. It entered into force on 18 December 2025.
Aviation Finance and Leasing in Malaysia: Overview of Legal Framework
Introduction The law governing aviation finance and leasing in Malaysia does not comprise a single uniform set of laws, but a complex, multilayered international and domestic legal framework. This complexity arises because aircraft are highly mobile assets that fly across country borders, while ownership rights and security interests over them are often grounded in national …
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Show Me the Money: Account of Profits in Malaysian Patent Law
In the high-stakes arena of patent litigation, securing a judgment of infringement is often only half the battle. The second, equally critical half is the quantification of victory. For patent owners in Malaysia, a plain reading of the legislation presents a confusing anomaly. While most Commonwealth jurisdictions explicitly offer a choice between damages (compensation for …
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Options for Renewal in Leases and Tenancies: Why a Clear Rental Determination Formula Matters?
Introduction In a lease or tenancy agreement, it is common for the lessor or landlord and the lessee or tenant to include an option for renewal clause. Such a clause gives the lessee or tenant the right to extend the lease or tenancy for a further term upon expiry of the initial term, without any …
Founder Exit Checklist: How to Prepare for A Smooth Transaction
When founders prepare for an exit, whether through a share sale, asset disposal, or investment round, buyers will inevitably conduct detailed legal due diligence. Any gaps in compliance, missing approvals, or incomplete records can delay the transaction, weaken negotiating leverage, or even reduce valuation. This checklist highlights common legal issues that founders and sellers should …
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IRS Jovem: Tax incentive for young professionals
27/01/2025 What is IRS Jovem? IRS Jovem is a Portuguese tax regime that aims to encourage young people to enter the labour market by granting Personal Income Tax (PIT) exemptions on employment or self-employment income (PIT categories A and B), from Portuguese or foreign sources, earned by taxpayers resident in Portugal. This regime is available …
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