Insights

Tax Thought Leadership

Latest tax developments

NTA - BEPS2.0 Related Information

Revised guidelines for the GIR / FAQ on simplified and streamlined approach

FSA - Inquiry Document on Japanese ESR

Financial Services Agency - Inquiry Document on Japanese Earnings Stripping Regime

A Paradigm Shift in How We Fight Financial Crime

At a recent roundtable in Tokyo, participants discussed strategies to fight financial crim

Survey of Corporate Reports in Japan 2024

KPMG in Japan issued a 11th survey on corporate reports.

2025 Tax Reform - Passage of the Bills

The 2025 tax reform bills were passed by the 217th ordinary Diet session on 31 March 2025.

KPMG Global Tech Innovator Competition in Japan

Terms and Conditions

Additional 2025 Tax Reform Bills

On 28 February, the ruling coalition submitted the additional reform bills to the Diet.

Japan: foreign stock-based compensation reporting

Revisiting reporting requirements for foreign stock-based compensation.

Update of Q&As related to J-IIR

The National Tax Agency updated the Q&As related to the Japanese Income Inclusion Rule.

How can data collection for ADS-DVs be determined?

Insight into data collection for automated driving system-dedicated vehicles (ADS-DVs)

English Q&As on Platform Taxation, etc.

On 20 December 2024, the NTA released English versions of Q&As on Platform Taxation, etc.

Outline of the 2025 Tax Reform Proposals

The ruling coalition agreed on the ‘Outline of the 2025 Tax Reform Proposals'.

The global impact of the second Trump administration and the geopolitical risks

From KPMG Consulting and The Asia Group's joint forum

Taxation in Japan 2024

This booklet is intended to provide a general overview of the taxation system in Japan.

Autonomous driving behaviors for vulnerable road users

Interaction of pedestrians and cyclists with ADS-DVs and how to respond to their behaviors

Explanation of the AG for the Japanese IIR

The explanation of the administrative guidance related to the Japanese IIR was released.

First responders ask remote assistants for support

Remote assistance by systems and operators for passengers and first responders

Why first responders need training to address AVs?

Preparation of social infrastructure for commercial operation of automated vehicles

Case Study: Yusen Logistics Co., Ltd.

Supporting customers in reducing GHG emissions with sustainable aviation fuel