Japan Tax Reform

Japan Tax & Legal Inbound Newsletter／2025 Japan Tax Reform

• 2025 Japan Tax Reform Proposals
  (January 2025, No. 89 – Digest *PDF)
  

Dbriefs webcasts／2025 Japan Tax Reform Proposals: Striking a balance

Date/Time: Thursday, March 6, 2025 / 3:00pm (Japan Time), 2:00pm (Singapore Standard Time)

Duration: 60 minutes

■Overview
Putting more cash into the hands of consumers to help cope with inflation and generating more tax revenue to support the strengthening of Japan’s self-defence capabilities are two significant components of the 2025 tax reform proposals.  Measures to address these objectives will impact on both corporate and individual taxpayers. Also, with Japan’s Income Inclusion Rule already in effect, Japan continues to align its tax laws with the OECD’s Global Minimum Tax regime (i.e. Pillar 2) by proposing to implement the undertaxed profit rule (“UTPR”) and qualified domestic minimum top-up tax (“QDMTT”) provisions.

In this Dbriefs session we will cover:

• New special defence surtax and impact to Japan’s effective corporate income tax rate
  
• Status of Pillar 1 and 2, including the introduction of UTPR and QDMTT
  
• What’s next for platform taxation in Japan
  

Join us to learn more about the key proposals in the 2025 Japanese Tax Reform and more.

Register from here

Japan Tax & Legal Inbound Newsletter／2024 Japan Tax Reform

• 2024 Japan Tax Reform Proposals
  (December 2023, No. 86 – Digest *PDF)

Japan Tax & Legal Inbound Newsletter／2023 Japan Tax Reform

• 2023 Japan Tax Reform Proposals
  (December 2022, No. 82 – Digest *PDF)

Japan Tax & Legal Inbound Newsletter／2022 Japan Tax Reform

• 2022 Japan Tax Reform Proposals
  (December 2021, No. 73 – Digest *PDF)

Japan Tax & Legal Inbound Newsletter／2021 Japan Tax Reform

• 2021 Tax Reform Proposals - Announced
  (December 2020, No.64)
• 2021 Japan Tax Reform Proposal
  (December 2020, No. 63 – News Flash *PDF)

Japan Tax & Legal Inbound Newsletter／2020 Japan Tax Reform

•  Anti-dividend stripping rules under 2020 tax reform
  (April 2020)
• 2020 Japan Tax Reform Proposal
  (December, 2019- News Flash *PDF)

*The above articles are prepared in accordance with the laws and regulations applicable in Japan or other countries as of the date of publication. Please note that laws and regulations may change after the publication date, but the article will not be updated accordingly.

Related links

• Ministry of Finance, JAPAN
• NATIONAL TAX AGENCY
  

Related Services

• Japan Tax & Legal Inbound Newsletter