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.

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

The Guidelines have no legally binding effect but are still noteworthy for providing practical and useful guidance on protected data.

An Amendment to the Banking Act, Etc. (the "Amendment") was enacted on May 25, 2016.

As of April 1, 2019, most provisions of the "Immigration Control and Refugee Recognition Act," which was amended in part on December 8, 2018, will take effect.

Japanese Prime Minister Abe's plan for economic growth and the selection of Tokyo as the site for the 2020 Summer Olympics have created strong demand for real estate in Japan, attracting billions of dollars of investment by global investors in the past few years.

As part of Japan's BEPS reforms, Japanese domestic law was amended by the 2014 tax reforms to adopt the principles reflected in the 2010 OECD Report on the Attrition of Profits to Permanent Establishments.

In recent years, Japan's space industry has been expanding, with new initiatives emerging across a wide range of sectors, including satellite communications, remote sensing, debris removal, space resource exploration, and space travel.

Major national tax laws in Japan such as the Corporation Tax Act, the Income Tax Act (mainly for individuals), the Consumption Tax Act...

Private Equity Comparative Guide for the jurisdiction of Japan, check out our comparative guides section to compare across multiple countries

Under Japanese tax law, in brief, an individual's tax residency status and the source of income affects a range of taxation imposed on such Individual.