2019 December
Foreign currency conversion methods [ 433 kb ]

2019 November
Depreciation under Japan corporate tax law [ 728 kb ]

2019 October
Inheritance tax obligations [ 686 kb ]

2019 September
Limitation on deductions for interest payments [ 799 kb ]

2019 August
Taxation of Non-Permanent Residents [ 475 kb ]

2019 June
Cross-border intercompany debt forgiveness [ 529 kb ]

2019 May
Distributions of corporate surplus by a Japanese subsidiary [ 522 kb ]

2019 April
2019 consumption tax rate changes and other related reforms [ 553 kb ]

2019 March
Taxation of 100%-ownership domestic group [ 547 kb ]

2019 February
2019 tax reform proposal in Japan - International Tax [ 583 kb ]

2019 January
Tax audit and administartive appeal procedures in Japan [ 543 kb ]

2018December
The automatic exchange of Country by Country Reports (CbCR) [ 556 kb ]

2018 September
Taxation of gains from cryptocurrency trading for individual taxpayers [ 516 kb ]

2018 August
Filing requirements for a newly set up company or a branch in Japan [ 433 kb ]

2018 July
Revenue recognition for licence transactions [ 522 kb ]

2018 June
Ratification of Multilateral Instrument [ 513 kb ]

2018 May
Tax implications of closing down a Permanent Establishment  [ 353 kb ]

2018 April
Domestic transactions under the consumption tax law [ 288 kb ]

2018 March
Taxation of Non-Cash Benefits for Expatriates [ 424 kb ]

2018 February
Tax filing requirements for foreign corporations with no Permanent Establishment in Japan [ 497 kb ]

2018 January
The incorporation of BEPS Action 7 into Japan domestic tax laws as part of the 2018 Tax Reform [ 381 kb ]

2017 December
The blue tax return system and its benefits [ 341 kb ]

2017 November
Research and development tax credits under Japan tax law [ 345 kb ]

2017 October
Tax Procedures at the time of Dissolution and Liquidation [ 332 kb ]

2017 August
Treatment of estimated expenses under Japan tax law [ 188 kb ]

2017 July
Size-based business taxation in Japan [ 365 kb ]

2017 June
Revised Transfer Pricing Documentation requirements [ 581 kb ]

2017 May
Penalty taxes [ 363 kb ]

2017 April
Valuation loss on assets [ 354 kb ]

2017 March
Taxable enterprises under Consumption Tax Law [ 351 kb ]

2017 February
2017 tax reform proposal in Japan [ 238 kb ]

2017 January
Tax Qualified Corporate Reorganizations under Japan tax law [ 337 kb ]

2016 December
2016 Tax reform [ 204 kb ]

2016 November
Corporate tax filing in Japan [ 170 kb ]

2016 October
Entertainment expenses [ 345 kb ]

2016 September
Effect of the reverse-charge mechanism on foreign enterprises [ 335 kb ]

2016 August
Restricted Stock [ 449 kb ]

2016 July
Family Corporations under Japan tax law [ 279 kb ]

2016 June
The treatment of donations (kifukin) under Japan tax law [ 341 kb ]

2016 May
Filing requirements for the Country-by-Country report and Master File for a Specified Multinational Enterprise Group [ 521 kb ]

2016 April
Procedures for claiming tax treaty benefits [ 444 kb ]

2016 March
Restrictions on interest expense deduction [ 293 kb ]

2016 February
Proposed change to the transfer pricing documentation rules [ 258 kb ]

2016 January
Group taxation [ 333 kb ]

2015 December
Asian Headquarters Special Economic Zone in Tokyo [ 373 kb ]

2015 November
Preferential Tax treatments for Small or Medium sized Enterprise ("SME")  [ 348 kb ]

2015 October
Impact of BEPS Action 7 Preventing the Artificial Avoidance of PE Status on Japan inbound investments [ 326 kb ]

2015 September
The new consumption tax rules for cross-border electronic transactions [ 316 kb ]

2015 August
Business Expense: Deductibility of Officer’s Compensation [ 248 kb ]

2015 July
Debt Push Down more restricted by the Earnings stripping rule [ 282 kb ]

2015 June
Tax Incentives in Japan [ 205 kb ]

2015 May
Transfer Pricing for Limited Risk Distributors in Japan [ 205 kb ]

2015 April
Tax Losses Under Japan Tax Law [ 178 kb ]

2015 March
The cabinet approved the outline of 2015 Tax Reform Proposal on January 14, 2015. Major reform proposals are discussed in this Issue. [ 457 kb ]

2014 October
New rules for the taxation of Permanent Establishments and measures planned for consumption tax on electronic sales including the “reverse charge” mechanism. [ 571 kb ]

2013 September
Consumption Tax rate rise transitional measures and recent taxation agreements [ 493 kb ]

2013 March
2013 Tax Reform proposals and proposed amendments to the US - Japan tax treaty [ 493 kb ]

2012 August
Japan’s new reporting requirements for overseas assets and share based remuneration, and a new consumption tax bill [ 345 kb ]

2012 May
Japan’s new renewable energy incentives, a recent transfer pricing case and new taxation agreements [ 316 kb ]

2012 January
Japan’s corporation tax rate reduction, 2012 Tax Reform proposals and a recent Tokyo District Court decision [ 507 kb ]

2011 October
Japan's 2011 Tax reforms and new taxation agreements [ 398 kb ]

2011 August
Tax measures adopted in response to the March 11 disaster [ 317 kb ]

2011 March
New incentives for inbound investment into Japan [ 353 kb ]

2010 October
Japan's new taxation agreements and a recent tax assessment [ 384 kb ]

2010 May
2010 Tax Reform [ 454 kb ]

2009 December
Japan's new taxation agreements and recent transfer pricing litigation [ 298 kb ]

2009 October
Consignment manufacturing and Japan's tax haven rule, Tax agreement with Switzerland [ 201 kb ]

2009 July
International taxation under 2009 Tax Reform [ 2039 kb ]

2009 January
2009 Japan Tax Reforms Proposals [ 819 kb ]

2007 July
Japanese Tax Regime for Triangular Mergers Takes Effect etc. [ 280 kb ]

2007 January
2007 Tax Reform [ 201 kb ]

2006 May
Some 2006 tax law reforms become law [ 356 kb ]

2006 January
Japan's tax reforms impacting on international tax announced December 15, 2005 [ 307 kb ]