International Tax
Japan Highlights 2024
Updated January 2024

Recent developments
For the latest tax developments relating to Japan, see Deloitte tax@hand.

Investment basics
Currency: Japanese Yen (JPY)
Foreign exchange control: There are no foreign exchange controls, but some reporting requirements apply.
Accounting principles/financial statements: Japanese GAAP. Financial statements must be prepared annually.
Principal business entities: These are the joint stock company, limited liability company, partnership, and branch of aforeign company.

Corporate taxation
Rates
Corporate income tax rate
Branch tax rate
Capital gains tax rate

23.2% (30%-34% including local taxes)
23.2% (30%-34% including local taxes)
23.2% (30%-34% including local taxes)

Residence: A company that has its principal or main office in Japan is considered to be resident. Local management is not
required.
Basis: A resident company is taxed on worldwide income; a nonresident company generally is taxed only on certain
Japanese-source income. However, if a nonresident company has a permanent establishment (PE) in Japan, any income
attributable to the PE (or branch) is taxable in the same way as a subsidiary.
Taxable income: The taxable income in each accounting period is the excess of gross taxable revenue over total
deductible business expenses. No gain or loss generally is recognized for certain assets transferred between 100%
subsidiaries.

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Rate
GeneralThe national standard corporate income tax rate of 23.2% applies to ordinary companies with share capital exceeding JPY
100 million.
Companies also must pay local inhabitants tax, which varies with the location and size of the company. The inhabitantstax, charged by both prefectures and municipalities, comprises the corporation tax levy (levied as a percentage ofnational corporate income tax), and a per capita levy (determined based on capital and the number of employees).
The local enterprise tax, also imposed by the prefectures, has three components for companies with share capital
exceeding JPY 100 million: (i) the standard rate of 3.6% of taxable profits; (ii) 1.2% of a “value-added” factor; and (iii)
0.5% of share capital and capital surplus. The local enterprise tax for companies with share capital up to JPY 100 million is
imposed only on taxable profits, with progressive standard rates up to 9.6%.
The effective tax rate (inclusive of the local inhabitants and enterprise taxes) based on the maximum rates applicable inTokyo to a company whose paid-in capital is over JPY 100 million is approximately 30%.
SurtaxThere is no surtax.
Alternative minimum tax
There is no alternative minimum tax.
Global minimum tax (Pillar Two)Japan has announced that it intends to implement rules that generally are in line with the global anti-base erosion(GloBE) or “Pillar Two” model rules published by the OECD/G20 Inclusive Framework on BEPS that are designed to ensure
a global minimum level of taxation of 15% for multinational enterprise groups with annual consolidated revenue of atleast EUR 750 million. The IIR (income inclusion rule) will apply for fiscal years beginning on or after 1 April 2024. Japan isconsidering the implementation of the UTPR (undertaxed profits rule) and a QDMTT (qualified domestic minimum top-up
tax).
Taxation of dividends: Dividends received by a resident company from another resident company are excluded fromtaxable income for corporate income tax purposes if the recipient holds 100% of the payer company for a certain period.
If a company owns more than 33.3% of the shares in a payer company for at least six months before the date the right toreceive a dividend is determined, the dividend (less the resident recipient company’s interest expense allocated to thedividend) is excluded from taxable income. If a company holds more than 5% and up to 33.3% of the shares or holds
more than 33.3% of the shares but for less than six months before the dividend determination date, 50% of the dividend
is excluded from taxable income. If a company owns 5% or less of the shares, 20% of the dividend is excluded fromtaxable income. A foreign dividend exemption system exempts 95% of dividends received by a Japanese company fromits qualifying shareholdings of 25% or more in foreign companies that have been held for at least six months before thedividend determination date. However, foreign dividends that are deductible in the source jurisdiction are excluded fromthe exemption, and the full amount of the dividends is included in taxable income.
Capital gains: Capital gains are taxable as ordinary income; capital losses generally are deductible.
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Losses: Only 50% of a company’s taxable income may be offset by net operating losses (NOLs). A small or medium-sizedenterprise (SME) with share capital of no more than JPY 100 million is exempt from the NOL restriction, unless the SME isowned by a large company. NOL carryforwards may be further restricted in certain situations, including a change ofownership of more than 50% in connection with a discontinuance of an old business and commencement of a new
business.
The NOL carryforward period is 10 years for NOLs incurred during fiscal years starting on or after 1 April 2018. SMEs may
carry back losses for one year.
Foreign tax relief: Foreign tax paid may be credited against Japanese tax, subject to certain limitations. An indirect
foreign tax credit (deemed paid foreign tax credit) generally is unavailable.
Participation exemption: There is no participation exemption in respect of capital gains, but there is a 95% foreign
dividend exemption (see “Taxation of dividends,” above).
Holding company regime: There is no holding company regime.
Incentives: Various tax credits are available, including a research and development (R&D) credit and a carbon neutral
credit. Tax incentives are available for increasing wages and salaries for fiscal years that start between 1 April 2022 and
31 March 2024.
The R&D credit and certain other tax incentives are not available to large companies that do not satisfy certain conditions
for fiscal years that start between 1 April 2018 and 31 March 2024.

Compliance for corporations
Tax year: A company selects its fiscal year when it begins operations in Japan. The accounting period must not exceed 12months. A branch’s tax year generally is the same as the tax year of its head office.
Consolidated returns: A domestic parent company and its wholly-owned domestic subsidiaries may apply the groupaggregation system for national tax purposes only, i.e., local taxation is calculated on a stand-alone basis. Once a grouphas been approved for the group aggregation system, in principle, the group cannot voluntarily revoke this status.
Calculation of income is on a separate entity basis, but certain items are calculated on a group basis. The tax liability is
calculated based on each company’s taxable income multiplied by the applicable tax rate, and adjusted for various tax
credits that may be applicable on a group basis. A company’s tax liability is allocated to the other group companies basedon the taxable income or loss of each company. However, NOLs are allocated to profit-generating companies on a pro
rata basis according to their income.
In principle, when forming/joining the group, existing companies are subject to the mark-to-market rule and forfeiture of
their existing NOLs. There are some exceptions whereby the mark-to-market rule does not apply and a separate return
limitation year rule (under which a company’s NOLs incurred before joining the group can be carried forward and offset
only against its own taxable income) is available for companies held for more than five years and companies that meetcertain requirements. Furthermore, goodwill for tax purposes may be included in the tax basis of the shares of an existing
company at the time of its exit from the group under certain conditions.
Filing and payment: A company or a branch must file a final tax return and pay its final taxes due within two months after
the close of its fiscal year. Taxes must be prepaid within two months from the end of the sixth month of the fiscal year, in
an amount equal to either (i) 50% of the tax payable on the previous year’s earnings; or (ii) the actual tax liability for the
first six months.
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Companies may file either a “blue” or a “white” return. The blue return carries a wide range of privileges, such as
deductions, including tax loss carryforwards and accelerated depreciation. To use this form, companies must apply
before the beginning of the applicable fiscal year (or, for a newly formed company, before the earlier of either threemonths after its incorporation or the end of the first year) and meet certain requirements in relation to their accounting
systems and recordkeeping.
Penalties: Various penalties are imposed on taxpayers that underreport their total tax due and that fail to submit tax
payments and tax returns on a timely basis. Penalties are not deductible for tax purposes.
Rulings: Japan has a limited advance ruling system. Written rulings generally are available to the public, and theavailability of a ruling is subject to certain restrictions (e.g., no hypothetical cases are permitted).

Individual taxation
Rates
National income tax rate

Local inhabitants tax rate
Capital gains tax rate

Taxable income (JPY)
Up to 1,950,000
1,950,001–3,300,000
3,300,001–6,950,000
6,950,001–9,000,000
9,000,001–18,000,000
18,000,001–40,000,000
Over 40,000,000Rate
5% (5.105% including surtax)
10% (10.21% including surtax)
20% (20.42% including surtax)
23% (23.483% including surtax)
33% (33.693% including surtax)
40% (40.84% including surtax)
45% (45.945% including surtax)
10% (plus per capita levy of JPY 4,000 and
JPY 1,000 surtax)
15%/30% (20.315%/39.63% including
national surtax and local inhabitants tax)

Residence: An individual who is domiciled or who has a residence in Japan for one year or more is regarded as a resident.
A foreign individual who has spent five years or less in Japan in the preceding 10-year period is regarded as anonpermanent resident.
Basis: Residents are taxed on their worldwide income. Nonpermanent residents are taxed on their Japanese-source
income and on foreign-source income paid in or remitted to Japan. Nonpermanent residents also are taxable on capitalgains from the sale of shares acquired while resident in Japan. Nonresidents are taxed on their Japanese-source income.
Taxable income: Most income, including employment income and investment income, is taxable. Specified deductions,allowances, and credits are available to reduce tax.
Rates: Progressive rates up to 55% (combined national and local inhabitants tax) apply. A surtax of 2.1% applies tonational tax due, to help pay for recovery following the 2011 earthquake.
Capital gains: Capital gains from the sale of shares are subject to national income tax at 15% and local inhabitants tax at
5%. Capital gains from the sale of real property held for more than five years on 1 January of the sales year are subject tonational income tax at 15% and local inhabitants tax at 5%, while capital gains from the sale of real property held for five
years or less on 1 January of the sales year are subject to national income tax at 30% and local inhabitants tax at 9%. In
addition, a surtax of 2.1% applies to the national tax due on capital gains, to help pay for recovery following the 2011
earthquake.

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Deductions and allowances: Subject to certain restrictions, deductions are granted for social insurance premiums paid
under Japanese government plans, life insurance premiums, earthquake insurance premiums, charitable contributions,
qualifying medical expenses, etc. Personal deductions are allowed for the individual, a dependent spouse (but only toindividuals whose income is less than JPY 10 million), and children aged 16 or older. Exemptions exist for the disabled andthe elderly.
Foreign tax relief: Foreign taxes paid may be credited against the Japanese tax liability, subject to certain limitations.

Compliance for individuals
Tax year: The tax year is the calendar year.
Filing status: Joint filing is not permitted. Additionally, the tax rates are uniform and are not dependent on marital orother status.
Filing and payment: Tax on employment income and investment income paid in Japan generally is withheld at source.
Any taxes paid from outside Japan must be paid with an income tax return. Income from self-employment is calculated ina similar manner as for corporations and must be self-reported.
Penalties: Various penalties are imposed on taxpayers who underreport their total tax due and who fail to submit tax
payments and tax returns on a timely basis. Penalties are not deductible for tax purposes.
Rulings: Japan has a limited advance ruling system. Written rulings generally are available to the public, and theavailability of a ruling is subject to certain restrictions (e.g., no hypothetical cases are permitted).

Withholding tax
Rates
Type of payment
Dividends
Interest
Royalties

Residents
Company
Individual
20% (20.42%
15%/20%including surtax)(15.315%/20.42%
including surtax)
0%/15%
15%/20%(15.315%(15.315%/20.42%
including surtax)
including surtax)
0%
10% (10.21%
including surtax)
up to JPY 1
million/20%(20.42% including
surtax) on the
portion above JPY
1 million

Nonresidents
Company
Individual
15%/20%15%/20%(15.315%/20.42% (15.315%/20.42%
including surtax)
including surtax)
0%/15%/20%
15%/20%(15.315%/20.42% (15.315%/20.42%
including surtax)
including surtax)
20% (20.42%
20% (20.42%
including surtax)
including surtax)

Dividends: A 20% withholding tax generally is imposed on dividends paid to residents and nonresidents. The rate is 15%
for dividends paid by a listed company to nonresident companies. The rate is 15% for dividends paid by a listed company
to a resident or nonresident individual if the individual holds less than 3% in the ownership of the company (a 5% local
inhabitants tax also applies to such dividends paid to resident individuals). A 2.1% surtax increases the effective rates to
20.42% and 15.315%, respectively. The rate may be reduced under an applicable tax treaty.
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Interest: Generally, no withholding tax is imposed on loan interest paid to a resident company. Interest paid on loans
from resident individuals and nonresidents generally is subject to a 20% withholding tax. The rate on interest paid on
deposits and bonds is 15% for both residents and nonresidents. Certain interest paid on government bonds to certain
nonresident trust companies and financial institutions is exempt from withholding tax. A 2.1% surtax increases theeffective rates to 20.42% and 15.315%, respectively. The rate may be reduced under an applicable tax treaty.
Royalties: No withholding tax is imposed on royalties paid to a resident company. Royalties paid to nonresidents are
subject to a 20% withholding tax. A 2.1% surtax increases the effective rate to 20.42%. The rate may be reduced under anapplicable tax treaty. Royalties paid to resident individuals are subject to a 10% withholding tax (10.21% including surtax)
on amounts of up to JPY 1 million, and 20% (20.42%) on the portion above JPY 1 million.
Fees for technical services: No withholding tax is imposed on technical service fees paid to a resident company. Technicalservice fees paid to nonresidents are subject to a 20% withholding tax. A 2.1% surtax increases the effective rate to20.42%. The rate may be reduced under an applicable tax treaty. Technical service fees paid to resident individuals are
subject to a 10% withholding tax (10.21% including surtax) on amounts of up to JPY 1 million, and 20% (20.42%) on the
portion above JPY 1 million.
Branch remittance tax: There is no branch remittance tax.

Anti-avoidance rules
Transfer pricing: The prices of goods and services exchanged between internationally affiliated entities must be
consistent with the arm’s length principle. Internationally affiliated entities are defined, among others, as those with arelationship consisting of a direct or indirect foreign shareholding of at least 50%, or a “control in substance” relationship.
The burden is on the taxpayer to demonstrate that the pricing is consistent with the arm’s length principle. Failure to doso may give rise to a transfer pricing adjustment, at the discretion of the tax authorities. Advance pricing agreements on
the reasonableness of the taxpayer’s methodology and results may be obtained from the tax authorities.
Japanese transfer pricing documentation rules follow the OECD’s three-tiered approach to documentation (i.e., countryby-country (CbC) reporting, master file, and local file). The master file and “notification for ultimate parent entity” mustbe submitted annually for groups with prior year revenue of at least JPY 100 billion. Local file contemporaneous
documentation requirements apply for total intercompany transactions with foreign related parties of at least JPY 5
billion (at least JPY 300 million for intangible related transactions). Local files must be submitted to an examiner at thelatest within 45 days of a request, although the actual deadline to respond to a request is set by the examiner and may
be earlier. Where the contemporaneous documentation thresholds are not met, local files must be submitted to an
examiner at the latest within 60 days of a request, although the actual deadline to respond to a request is set by theexaminer and may be earlier.
The statute of limitations relating to transfer pricing is seven years. Taxpayers may be requested to provide transfer
pricing documentation (and supporting materials) during this period.
Hard-to-value-intangible (HTVI) rules apply and allow the tax authorities to consider after-the-fact outcomes to makeadjustments to the pricing of transactions involving HTVIs.
Interest deduction limitations: Japan has both thin capitalization and earnings stripping rules.

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Thin capitalization
Japan’s thin capitalization rules primarily restrict the deductibility of interest payable (including certain guarantee fees)by a Japanese company or a foreign company liable to pay corporate income tax in Japan to its foreign controllingshareholder (or certain third parties) where the interest is not subject to Japanese tax in the hands of the recipient. A
foreign controlling shareholder is defined as a foreign company or nonresident individual that (i) directly or indirectly
owns at least 50% of the total outstanding shares of the Japanese company (i.e., a parent-subsidiary relationship); (ii) is aforeign company in which at least 50% of the total outstanding shares are directly or indirectly owned by the same
shareholder that directly or indirectly owns at least 50% of the shares of the relevant Japanese entity (i.e., a brothersister relationship); or (iii) otherwise exercises control over the Japanese entity. This rule also applies to situations
involving certain third parties, including situations where a third party provides a loan to the Japanese entity that is (i)funded by a back-to-back loan arrangement with the foreign controlling shareholder; (ii) guaranteed by a foreign
controlling shareholder; or (iii) based on arrangements involving bonds and certain repo transactions.
There is a debt-to-equity safe harbor ratio of 3:1 (2:1 for certain repo transactions). This effectively means that there will
be a restriction only if the debt from the foreign controlling shareholder (or specified third party) exceeds three times theamount of net equity owned by the shareholder/third party, and the total debt exceeds three times the equity. In such asituation, interest expense calculated on the excess debt is nondeductible for Japanese corporate income tax purposes. If
the taxpayer can demonstrate the existence of comparable Japanese companies with a higher debt-to-equity ratio, thathigher ratio may be used.
Earnings stripping rules
Where net interest payments (i.e., the amount after deducting interest income from interest expense) exceed 20% of“adjusted taxable income” in a fiscal year, the excess portion is nondeductible. Adjusted taxable income is taxable
income without applying certain provisions, excluding certain items (i.e., exempt dividends), and adding back withholding
tax deducted from corporate income tax and certain other expenses. De minimis exceptions to the application of theearnings stripping rules exist for (i) net interest payments to related parties not exceeding JPY 20 million; or (ii) aggregateinterest payments of a Japanese group (domestic companies with a common Japanese parent holding greater than 50%
direct or indirect control) that are not more than 20% of the group’s adjusted income. Where both the earnings stripping
and the thin capitalization rules potentially are applicable, the larger of the two possible disallowances will apply. To theextent the application of the above rules gives rise to nondeductible interest, such interest expense may be carriedforward and deducted (within the limitation) against taxable income arising during the following seven fiscal years.
Earning stripping rules apply to foreign companies that have Japan-source income regardless of whether a foreigncompany has a PE in Japan.
Anti-hybrid rules: While Japan has a foreign dividend exemption system that exempts 95% of dividends received by aJapanese company from certain qualifying shareholdings (see “Taxation of dividends” under “Corporate taxation,”above), foreign dividends that are deductible in the source country fully or partially are excluded from the exemption inline with OECD BEPS action 2. Similar concepts also exist for the calculation of a controlled foreign company’s (CFC’s)
taxable profits (see “Controlled foreign companies,” below).
Economic substance requirements: Japan has no prescribed economic substance requirements. However, if a transaction
lacks substance or business purpose, general anti-avoidance rules may apply. For more detail, see “General antiavoidance rule,” below.

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Controlled foreign companies: A Japanese company that (together with associated persons) holds 10% or more of theoutstanding shares of a CFC generally is taxed on its pro rata share of the CFC’s taxable profits.
A CFC may include any non-Japanese company that has an effective tax rate of less than 20% and any “paper,” “cashbox,” or “black-listed” company that has an effective tax rate of less than 27%, where the company is more than 50%“controlled,” directly or indirectly, by Japanese shareholders. A CFC is considered controlled by Japanese shareholders
where Japanese shareholders directly or indirectly own more than 50% of the outstanding shares or where the CFC iscontrolled in substance, regardless of the number of shares owned.
The CFC rules may be waived for a foreign company with an effective tax rate of less than 20% where it has fixed facilities
engaged in business in the foreign country and conducts business activities in that country. Even if a CFC satisfies these
conditions, certain passive income is subject to tax in the hands of the Japanese parent company. The inclusion of taxable
profits from paper, cash box, and black-listed CFCs cannot be waived.
Disclosure requirements: Disclosure requirements apply to the 10%-or-more shareholders of CFCs. Transactions withforeign related parties should be disclosed (on Form 17(4)) and submitted with the tax return.
Individuals who are permanent residents for income tax purposes on 31 December of the tax year and who hold assets
outside Japan of JPY 50 million or more on 31 December of the tax year must report such assets in an overseas assets
report. Additionally, individuals whose income is JPY 20 million or more during the tax year and who hold worldwide
assets of JPY 300 million or more or assets subject to the exit tax (see “Exit tax,” below) must file an assets and liabilities
report. The due date for filing these reports is 15 March and there are penalties for noncompliance.
See also “Transfer pricing,” above.
Exit tax: Individual income tax generally is imposed on unrealized capital gains on certain financial assets (i.e., stocks,
bonds, investments in funds, derivatives, but not cash and/or real property) at the time of a resident individual’s
departure from Japan, if the total value of the individual’s eligible assets is JPY 100 million or more, and the individual has
lived in Japan for more than five years in the last 10 years before departure. The Japan residency period under certain
types of visas is excluded from the 10-year period. There is no exit tax for corporate income tax purposes.
General anti-avoidance rule: General anti-avoidance rules may apply in certain situations to family companies,
reorganizing companies or their shareholders, members of a tax consolidated group, and foreign companies with a PE in
Japan.
Other: Broadly applicable anti-avoidance rules are in place.
To prevent the creation of deductible losses through the transfer of shares in certain subsidiaries, dividends received
from certain subsidiaries may result in a reduction of the tax basis in the subsidiary shares by the amount of the dividend
that would be exempt from tax under a dividend exclusion rule. Certain exceptions to the rule apply for de minimis
dividends, etc.

Consumption tax
Rates
Standard rate
Reduced rate

10% (7.8% national tax and 2.2% local tax combined)
0%/8% (6.24% national tax and 1.76% local tax combined)

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Taxable transactions: Japanese consumption tax, similar to a European-style VAT, is levied on the supply of goods andservices in Japan; the sale or lease of certain assets in Japan; the import of goods; and digital services provided in Japanby nonresidents.
Rates: The combined national and local rate is 10% (reduced to 8% for certain items) for taxable transactions and 0% in
certain circumstances (e.g., export transactions). The reduced rate of 8% applies to food and beverages (excluding
alcoholic drinks and dining out) and certain newspapers issued more than twice a week (i.e., those based onsubscriptions). Qualified invoices are required as from 1 October 2023 (see “Registration,” below).
Registration: An existing company may elect to be a consumption taxpayer if taxable sales for consumption tax purposes
do not exceed JPY 10 million in the “base period” (two fiscal years before the current fiscal year, or the first six months ofthe prior fiscal year), subject to certain other conditions. In principle, a new company with share capital of less than JPY
10 million should be automatically exempt from filing consumption tax returns until taxable sales exceed JPY 10 million in
the base period, or a timely consumption taxpayer election is filed. The election is binding for at least two taxable years.
Other than this election, no registration procedures exist under the current consumption tax system. Currently, a status
election must be submitted before the start of the relevant tax period, unless it is the first fiscal year in which thecompany began taxable sales operations in Japan. In that case, taxpayers may submit the election after such tax period
begins.
A new “qualified invoice system” was introduced as from 1 October 2023, and only companies that are registered withthe tax office as “qualified invoice issuers” are able to issue qualified invoices. Under the new system, the input
consumption tax deduction is available only if a taxpayer retains corresponding qualified invoices (subject to certain
exceptions). During a transitional period from 1 October 2023 through 30 September 2029, the input consumption tax
deduction is still allowed without retention of qualified invoices (80% for the first three years and 50% for the following
three years).
Filing and payment: A company must file a consumption tax return and remit the applicable tax to the tax authorities if
the company is a consumption taxpayer (see “Registration,” above). The frequency of remittances depends on the total
consumption tax collected. The amount of creditable input consumption tax depends on the taxable sales ratio and themethod used. Other thresholds/tests also may be applicable.

Other taxes on corporations and individuals
Unless otherwise stated, the taxes in this section apply both to companies and individuals and are imposed at thenational level.
Social security: The employer must withhold the employee’s contribution and make its own contributions to social
security tax, which has several components. The highest combined employer portion is approximately 16.23%. The
highest combined employee portion is approximately 15.27%.
Payroll tax: The employer must withhold national and local income tax and social security contributions at source.
Capital duty: Capital duty is included in the local inhabitants tax (per capita levy) and the factor-based local enterprise tax
includes a levy on capital that applies only to companies, not to individuals.
Real property tax: The municipal fixed assets levy is assessed at an annual rate of 1.4%. A prefectural real estate
acquisitions tax of 3% to 4% (generally reduced to 1.5% to 2% through 31 March 2024) of the assessed value applies at
the time land or buildings are acquired, and a real estate registration tax is imposed on the assessed value of real
property at rates ranging from 0.4% to 2%, depending on the type of transfer.
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Transfer tax: The transfer of certain assets is subject to stamp duty on contracts executed in Japan.
Stamp duty: Stamp duty of JPY 200 to JPY 600,000 is imposed on the execution of taxable documents.
Capital acquisitions tax: See “Real property tax,” above.
Net wealth/net worth tax: There is no net wealth tax or net worth tax.
Inheritance/gift tax: Beneficiaries are subject to inheritance/gift tax at progressive rates ranging from 10% to 55% above
the basic allowance (JPY 30 million for inheritance and JPY 1.1 million for gifts). The scope of inheritance/gift tax depends
on the domicile of the deceased/donor, the domicile of the beneficiary, the nationality of the beneficiary, and thelocation of the property. A beneficiary domiciled in Japan at the time of the deceased’s death (regardless of nationality) is
subject to inheritance tax on all assets inherited worldwide, subject to certain exceptions.
Other: Other taxes include registration and license taxes. Share registration tax is assessed at 0.7% on the registration of
new or additional share capital.

Tax treaties: Japan has concluded over 80 income tax treaties. The Multilateral Convention to Implement Tax Treaty
Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI) entered into force for Japan on 1 January 2019.
For further information on Japan’s tax treaty network, visit Deloitte International Tax Source.

Tax authorities: National Tax Agency

Contact us:
Jun Tamura

Email: jun2.tamura@tohmatsu.co.jp

Brian Douglas

Email: brian.douglas@tohmatsu.co.jp

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