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ImageTitle/DescriptionArticle Date 
 

Taxation in Japan 2014

This booklet is intended to provide a general overview of the taxation system in Japan. The contents reflect the information available up to 1 September 2014.
Modified date: 10/9/2014
Survey report; White paper
 

Research / Report

If you would like to obtain whole report, please contact at fasmktg@jp.kpmg.com
Modified date: 10/8/2014
Publication series; Survey report; White paper
 

OECD - RELEASE OF THE FIRST BEPS DELIVERABLES

On 16 September 2014, the OECD released its first deliverables for the OECD/G20 Base Erosion and Profit Shifting(BEPS)Project.
Modified date: 10/2/2014
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: 10/1/2014
Business and industry issue
 

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
 

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
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