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Tax Controversy Japan Updates

This article provides an overview of areas of focus and the tax audit and controversy procedure in relation to national tax (excluding customs duty) in Japan.

Tax Controversy Japan Updates 2020

Tax controversy trends
・Tax appeals are increasing

Traditionally, Japan is the country where tax controversy has been the least prevalent, although this trend may be changing. According to the most recent statistics, 3,104 tax appeals were initiated in the National Tax Tribunal (Tribunal) in fiscal year (FY) 2018, which represents an increase of more than 50% over a five-year period (i.e., since FY 2014).

Please refer to our Tax Controversy Japan Updates 2020.

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* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article

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