Grant Thornton Japan

Grant Thornton Japan is one of Japan’s leading assurance, tax and business advisory firms dedicated to serving the needs of public interest entities and privately held businesses.

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SERVICES

Grant Thornton Japan is one of Japan’s leading assurance, tax and business advisory firms dedicated to serving the needs of public interest entities and privately held businesses.

Audit & Assurance Services

We approach each audit with sharp thought, straight talk and common sense. In addition to verifying that financial results are fairly presented and meet applicable professional standards, we provide observations and insight into the real performance of your business.

Tax Services

Ambitious organisations need to consider their tax affairs carefully to gain trust and stay ahead of their competitors.

Advisory Services

As your business grows, our advisory services are designed to help you achieve your goals. Successful growth often means navigating a complex array of opportunities, challenges and risks.

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    Business Office Taxation in Japan

    JAPAN TAX BULLETIN

    This article introduces the Business Office Tax, which needs to be considered when entities conduct business in offices or workplaces within cities with a population of 300,000 or more.

    5 min read | 2026/06/05

    Japan Tax Update: Strengthening of Minimum Tax Rules for High-Income Individuals Starting in 2027

    JAPAN TAX BULLETIN

    Starting in 2027, a revised minimum tax regime will apply to certain high-income individuals in Japan. While JPY165 million is used as a calculation threshold, additional tax is only triggered where the minimum tax exceeds the regular income tax liability. The reform is intended to ensure a minimum level of taxation, particularly where a significant portion of income is derived from investment or equity-based sources.

    9 min read | 2026/05/21

    Japan’s Approach to “Paper Companies”

    JAPAN TAX BULLETIN

    In recent years, international tax authorities have intensified scrutiny of cross-border structures involving low-substance entities, commonly referred to as “paper companies.” Japan is no exception and such structures continue to be examined under existing anti-avoidance frameworks, including the “Controlled Foreign Company (CFC) regime and treaty-based anti-abuse rules.

    5 min read | 2026/04/03

    Updates on Japan Tax Reform Outline (FY2026) - Documents to be Retained for Intra-group Transactions -

    JAPAN TAX BULLETIN

    The FY2026 Tax Reform Outline (published Dec 12, 2025) introduces tighter documentation rules for intra-group transactions, affecting companies of all sizes. This measure specifically targets arbitrary pricing or lack of documentation for intra-group services (including IP transfers and loans), such as shared cost facilities.

    8 min read | 2026/03/23

    2026 Fiscal Year (Reiwa 8) Corporate & International Tax Reforms

    JAPAN TAX BULLETIN

    On 19 December 2025, Japan’s ruling coalition released the outline of the fiscal year 2026 (Reiwa 8) tax reform proposals. While the proposals introduce several individual amendments to corporate and international tax rules, collectively they reflect a broader recalibration of Japan’s tax policy - one that prioritizes strategic investment, domestic economic substance, and tighter alignment between incentives and measurable outcomes.The proposals reflect a clear policy shift toward targeted incentives that support capital formation, advanced technology development, and economic security, while simultaneously tightening eligibility criteria, reducing reliance on broad-based tax benefits, and strengthening compliance expectations. This article summarizes the key corporate and international tax measures based on publications issued by the Ministry of Finance.

    7 min read | 2026/02/09
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