Japan Legal Update Newsletter March 2016 を発行いたしました。

This country-specific guide produced with Chambers and Partners provides an overview to tax laws and regulations which can impact clients with a financial interest in Japan.

On January 31, 2018, the National Tax Agency issued a brochure titled "Q&A Concerning CFC Rules as Amended by the 2017 Tax Reform," which provides questions and typical examples...

The 2012 tax reform, which was approved by the Diet in March 2012, introduced a reporting requirement for offshore assets.

Under the most recent tax reform, Japan has changed its general tax rules applicable to a foreign corporation having a permanent establishment in Japan.

On October 1, 2023, an invoice system will be implemented to provide tax credits for consumption tax on purchases.

The Protocol will apply to: (i) taxes withheld for amounts paid on or after November 1, 2019; and (ii) other taxes for taxable years beginning on or after January 1, 2020.

In July-August 2019, the agreement amending the U.S.– Japan Tax Treaty (' Protocol ') came into force on the transfer of instruments of ratification between Japan and the United States in Tokyo on ...

The Protocol Amending the Convention between Japan and the United Kingdom for the Avoidance of Double Taxation was executed in London.

Japan Legal Update Newsletter October 2016.

On March 18, 2014, the Tokyo District Court affirmed corporate tax assessments against two tax payers: Yahoo Japan Corporation and IDC Frontier Inc..

On December 14, 2006, a summary paper of the tax reform for the 2007 fiscal year (the “Summary Paper”) was released by the Japanese government. A draft bill of the tax reform was submitted to the Diet for approval last February, 2007.

A legal guide to transaction practices that bridges economics and law.

On May 9, 2014, the Tokyo District Court reversed a large tax that had been imposed on a large U.S. multinational's Japanese holding company.

Effective as of April 1, the combined rate of national and local consumption taxes has increased from 5 percent to 8 percent.

On June 7, 2017, Japan signed the "Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting" ("MLI").

A recent 2016 tax reform in Japan ("Reform") has introduced stringent Japanese Transfer Pricing Documentation Requirements.

On December 22, 2016, the Cabinet approved the 2017 Tax Reform Proposal. Noteworthy amendments pertaining to corporate income tax and international taxation contained in the 2017 Tax Reform Proposal include the following...

On October 28, 2016, the new tax agreement between Japan and Germany came into force following the completion of all necessary procedures.

The Anti-Avoidance Rule authorizes tax authorities to disallow a taxpayer's act or calculation if "the corporate tax burden is determined to have been unduly decreased" due to reorganization transactions...