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ImageTitle/DescriptionArticle Date 
 

Increase in the Consumption Tax Rate and Outline of Tax Reform Proposal to Stimulate Business Investment

On 1 October 2013, the Japanese government formally decided to increase the current consumption tax rate from 5 percent to 8 percent from 1 April 2014.
Modified date: 9/8/2014
Business and industry issue
 

New Reporting Requirement for Overseas Assets

Under the 2012 tax reform, a new reporting requirement for overseas assets held by individual residents was introduced.
Modified date: 9/8/2014
Business and industry issue
 

Special Reconstruction Income Tax

Special Reconstruction Income Tax and Special Reconstruction Corporation Tax were introduced under the ‘Act on Special Measures for Reconstruction ...
Modified date: 9/8/2014
Business and industry issue
 

Outline of Proposals for the Joint Reform of the Social Security and Tax Systems

The Cabinet of the Japanese government approved an outline of proposals for the joint reform of the social security and tax systems on 17 February ...
Modified date: 9/8/2014
Business and industry issue
 

Special Tax Measures for Asian Business Centers

A bill for the Act on Special Measures for Asian Business Centers was finally passed on 27 July 2012.
Modified date: 9/8/2014
Business and industry issue
 

Japanese Earnings Stripping Rules

Japanese earnings stripping rules were introduced under the 2012 tax reform with the aim of preventing tax avoidance.
Modified date: 9/8/2014
Business and industry issue
 

Japan TAX Newsletter

Newsletters on the latest Japanese taxation developments, such as outlines of the annual tax reform and amendment of double tax treaties.
Modified date: 9/8/2014
Business and industry issue; Publication series
 

Amendments to Customs Valuation Law in Japan (Effective as of 1 April 2013)

The principles from the GATT Agreement are transposed into Japanese Law as Articles 4 to 4-8 of the Customs Tariff Act ...
Modified date: 9/8/2014
Business and industry issue
 

Consumption Tax Treatment of Cross-Border Supplies of Services

On 26 June, a proposed framework for the consumption tax treatment of cross-border supplies of services was discussed at the International Taxation Discussion Group of the Tax Commission.
Modified date: 9/8/2014
Business and industry issue
 

Report on ‘Consumption Tax Treatment of Cross-Border Supplies of Services and Intangibles’

A report entitled ‘Consumption Tax Treatment of Cross-Border Supplies of Services and Intangibles’ was submitted by the Ministry of Finance.
Modified date: 9/8/2014
Business and industry issue
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