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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    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 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 |

    Defense Special Corporate Tax – Deferred Tax Impact

    JAPAN TAX BULLETIN

    A new Defense Special Corporate Tax has been introduced in Japan pursuant to tax reform legislation enacted on March 31, 2025. As a consequence of this legislative change, Japan’s statutory effective tax rate will be revised.

    4 min read |

    Doing Business in Japan

    Doing Business in Japan

    If you are planning on doing business in Japan, knowledge of the investment environment and information on legal, accounting, taxation and human resource frameworks are essential to keeping you on the right track. This guide has been prepared for the assistance of those interested in doing business in Japan. It does not cover the subject exhaustively but is intended to answer some of the important, broad questions that may arise. When specific problems occur in practice, it will often be necessary to refer to the laws and regulations of Japan and to obtain appropriate accounting and legal advice. This guide contains only brief notes and includes legislation in force as of November 27, 2024.

    Less than a minute |

    Revisions to the Tax-Free System for Foreign Travelers

    JAPAN TAX BULLETIN

    The 2025 Tax Reform included amendments to the Consumption Tax Act. This bulletin introduces revisions to the tax-free shopping system for foreign tourists and tax-free shops.

    4 min read |