2022/06/17 1 min read
The exit tax was introduced in the 2015 tax reform. The exit tax applies to residents in Japan holding relevant financial assets worth JPY100 million or more (hereinafter referred to as“relevant assets”) and is imposed on the unrealized capital gains of those assets at the time of their departure from Japan.
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FY2026 JCT Reform Update: Extended 8-Year Transitional Deduction Schedule and Reduced JPY 100M Cap for Non-Registered Supplier Purchases
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