JapanGIR Notifications2024

Japan GIR Notifications Pillar Two Tax Form

The Japan Pillar Two Double Filing Relief Form gives multinational groups a dependable and straightforward way to meet their GloBE Information Return notification obligations under Japan's Double Filing Relief provisions in full accordance with the OECD Global Minimum Tax (GloBE) framework.
$2,500
One-off payment

Overview

The Japan Pillar Two Double Filing Relief Form is a jurisdiction specific GIR notification form that multinational groups use to formally notify the relevant Japanese tax authority that their GloBE Information Return has been or will be filed in another qualifying jurisdiction as part of Japan's Double Filing Relief provisions. Built in line with Japan's local legislative requirements and fully aligned with both Japan's Pillar Two Double Filing Relief rules and the broader OECD Global Minimum Tax (GloBE) framework this template gives compliance teams a clear and dependable starting point for meeting this notification obligation every filing cycle.

What's Included

Forms Library

Keeping up with the latest Pillar Two Double Filing Relief notification forms does not have to be a manual process. Orbitax maintains an up to date library of all jurisdiction specific forms and publishes new and revised versions as soon as Japanese authorities release them so your team always has the right version on hand without having to search for it

Fillable Forms

The Japan Double Filing Relief Form comes ready to use within the platform and connects directly with your active GMT Pillar solution licence to populate data automatically into the relevant fields. This removes the burden of manual entry and gives your team a consistent and accurate foundation for every submission

Certified Translations

Multilingual tax filings do not have to add complexity to your team's workload. Orbitax has certified tax form translations built directly into the platform so your team can review and complete the Japan Double Filing Relief Form in Japanese or English whichever they are most comfortable working in keeping the risk of errors during preparation to a minimum

Validation and Review

Before anything is submitted the platform runs automatic validation and review checks across every form. Orbitax goes through each form for completeness and flags anything that looks like a potential error so your team can file securely and with confidence

Filing and Transmission

Completed forms can be submitted directly to the relevant government portals or your team can follow the provided instructions when e-filing is not available. Orbitax supplies the required official export formats such as XML and brings all submission activities into one centralised place removing the need for fragmented workflows

Collaboration

Working across different teams and time zones does not have to slow the filing process down. Orbitax's integrated workflows bring everyone together in one place so you can assign tasks to the right contributors request any outstanding information and keep a clear view of where the filing stands at every stage

How It Works

Upload data at either the group or entity level to build a single and reliable source of truth within the platform that everyone working on the filing can draw from

Select the Japan Pillar Two Double Filing Relief Form give it a title choose the reporting entity and confirm the UPE currency which is automatically drawn from the entity data you have already uploaded

Form filling instructions for the Japan Double Filing Relief Form are available directly within the platform in both Japanese and English where provided so your team has everything they need without having to refer to anything outside the system

Fill in the required fields manually or use data collection workflows to bring in the relevant stakeholders including managers, preparers and reviewers via email. Users with an active GMT licence can extract relevant data directly from their GMT scenarios which are automatically aligned to the appropriate fields in the Japan Double Filing Relief Form

Use the built in field level validation checks to confirm accuracy before generating or exporting the completed Japan Double Filing Relief Form in whichever format is required whether that is PDF or XML

Once everything has been validated and the form is ready completed XML and PDF filings can be sent directly to the relevant Japanese tax authority portals from within the platform without your team having to step outside the system

Compliance Coverage

Supports OECD Pillar Two / GloBE compliance under Japan's Double Filing Relief notification legislation

Aligned with Japan's local Double Filing Relief notification implementation rules and guidance

The Japan Pillar Two Double Filing Relief Pillar two tax form is applicable for fiscal years from 2024 onwards

Helps in scope multinational groups operating in Japan meet their Double Filing Relief notification obligations under Japan's Pillar Two legislation

Designed to support transitional and safe harbour rules where applicable

Benefits of Japan Pillar Two GIR Notifications Form

Ensure that all Japan Double Filing Relief notifications are accurate and fully compliant with Japan's Pillar Two filing requirements from the very first submission

Reduce the volume of manual data handling involved and keep errors in Japan's Double Filing Relief notification submission to a minimum so your team can focus on what matters most

Maintain consistent and standardised GloBE reporting across all constituent entities within the group regardless of where they are located

Keep all filings in line with both the OECD GloBE rules and Japan's local legislative requirements

Simplify coordination between global and local teams for Pillar Two compliance

Version History

JurisdictionForm TypeFiling LevelFiling MethodEffective DateDue Date
JapanGIR NotificationsEntityE-Filing (NTA)04/01/202409/30/2026

FAQs

The form is a GIR notification that multinational groups use to inform the relevant Japanese tax authority that their GloBE Information Return has been or will be filed in another qualifying jurisdiction under Japan's Double Filing Relief provisions. It is an administrative notification rather than a calculation or tax return form.

No. The form is one part of a group's broader Pillar Two compliance obligations in Japan. Submitting the notification confirms the group's GIR filing arrangements under Japan's Double Filing Relief provisions but does not replace any other applicable compliance requirements.

The form applies to fiscal years from 2024 onwards in line with Japan's Pillar Two implementation timeline and accommodates transitional and safe harbour rules where applicable.

Yes. Users with an active GMT Pillar solution licence can have relevant data automatically populated into the appropriate fields within the form reducing manual input and keeping the filing process consistent and accurate throughout.

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