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Tax Controversy Japan Update 2022

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 Update 2022

1. Tax controversy trends
(1) The effects of COVID-19 on tax audits

According to the latest fiscal year (FY) 2021 statistics on tax audits (July 2020 through June 2021) recently published by the National Tax Agency, the number of field audits of corporate taxpayers in FY 2021 decreased by 67.3% from FY 2020. In addition, the total amount of income found by field audits of corporations in FY 2021 decreased by 32.3% from FY 2020. The total amount of corporation tax imposed by field audits in FY 2021 decreased by 26.6%. These decreases are considered to be due to the effects of COVID-19.

Please refer to our Tax Controversy Japan Updates 2022.

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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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