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Tax News Letter Japan Tax Bulletin 2024 2023 2021 2022

What's New

New Documentation Preservation Regime for Specified Related Party Transactions JAPAN TAX BULLETIN

Japan has introduced a new documentation preservation regime applicable to specified related-party transactions undertaken in fiscal years beginning on or after 1 April 2026. The provisions in the regime requires taxpayers to obtain or prepare and preserve supplementary documentation where the records already maintained for a covered related-party transaction do not contain the prescribed information concerning the transaction and the calculation of the consideration.

8 min read | 2026/07/27
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

Trending articles

New Documentation Preservation Regime for Specified Related Party Transactions JAPAN TAX BULLETIN
8 min read | 2026/07/27
Japan Tax Update: Strengthening of Minimum Tax Rules for High-Income Individuals Starting in 2027 JAPAN TAX BULLETIN
9 min read | 2026/05/21
Business Travel to Japan - Understanding the 183-day rule for income tax treaties JAPAN TAX BULLETIN
9 min read | 2025/06/16
Foreign Tax Credit System in Japan JAPAN TAX BULLETIN
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Our Insights

Taxation of leasing transactions in Japan JAPAN TAX BULLETIN

1. Definition of a leasing transaction for tax purposes 2. Treatment of a leasing transaction for Corporation tax purposes. 3. Consumption tax

1 min read | 2020/02/18
Tax credit for salary increase and facility investment JAPAN TAX BULLETIN

As the result of the 2018 tax reform, a new salary increase tax credit will apply to fiscal years that begin between 1 April 2018 and 31 March 2021. This new tax credit is designed to assist corporations that invest in new assets and develop human resources.

1 min read | 2020/01/07