Tax Consolidation

The tax consolidation system is significantly complicated, and therefore, sufficient consideration is necessary before and after the implementation of tax consolidation. Our experienced professionals at Deloitte Tohmatsu Tax Co. offer high quality tax consolidation services to clients.

For Smooth Implementation and Operation of a Tax Consolidation System

Deloitte Tohmatsu Tax Co. strongly supports taxpayers choosing consolidated tax reporting by providing the following services for each step of implementation:

Assistance with tax consolidation prior to implementation
Analysis of pros and cons of tax consolidation and the calculation of estimated tax impact
 Assistance with preparations for starting consolidated tax reporting
Training for the consolidated subsidiaries and a health check on their tax returns
• Consulting on mark-to-market valuation
Analysis of impact on reorganization plans
Preparation and review of an application for approval

Consolidated tax return preparation services
• Preparation or review of consolidated tax returns

Assistance in joining/withdrawing from a consolidated tax group
Preparation or review of tax returns of joining or withdrawing subsidiaries for their deemed fiscal years
Consulting on mark-to-market valuation at the time of joining a tax consolidated group
Calculation or review of book value adjustments at the time of withdrawal from a tax consolidated group

Consultation with regard to corporate reorganization within a tax consolidated group
Consulting on tax implications of reorganization conducted by tax consolidated entities

Group Aggregation system – Preliminary investigation

Deloitte Tohmatsu Tax Co. can assist your business to determine whether to apply for Group Aggregation based on the specific circumstances and attributes of your Japan group.

>>Group Aggregation System

(234KB, PDF)

Q&As for Tax Consolidation (shoukai renketsu nouzei) - Japanese Language Only

Deloitte Tohmatsu Tax Co. has studied the tax consolidation regime since its establishment and published a book entitled “Detailed explanation of tax consolidation (shoukai renketsu nouzei).”
Since the publication of the first edition in 2002, this book has been revised and currently, the ninth edition released in 2017 is available.  As one of the few books specializing in tax consolidation with detailed commentaries, this is a must-have item for practitioners in the area of tax consolidation.
Many members of our consolidated tax team were involved in writing this book.  They support clients by utilizing their high level of technical expertise.

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