EYEY

Japan | 2025 Tax Reform for corporate and international taxation

|Tax Alerts, Legislation & Policy, Na ...|Japan
Japan

  • The 2025 Tax Reform Law and Regulations have taken effect, introducing as of 1 April 2025 changes to corporate and international taxation in Japan.
  • A new 4% special defense surtax will be imposed on corporate income tax for fiscal years starting on or after 1 April 2026, increasing effective tax rates.
  • Tax rules for small and medium-sized enterprises has been revised and extended for two years.
  • Inter…

Continue Reading