• Type: Publication series
  • Date: 7/12/2012

Japan – New Reporting Requirement for Foreign Stock-Based Compensation 

KPMG Tax Corporation in Japan reports that under the 2012 tax reform a regulation imposes on employers a new reporting requirement concerning certain foreign stock-based compensation.  This new requirement will be implemented for Form 9(3) to be submitted on or after January 1, 2013.  Thus, the first submission should include stock-based compensation earned in 2012.  With the Japanese authorities increasing their scrutiny of the reporting of stock-based compensation and the declaration of such compensation on individuals’ tax returns, compliance with the new reporting requirement is essential.

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