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Japan Implementing Pillar 2 Side-by-Side Package

|Proposed Changes|Japan
Japan

Japan's Ministry of Finance has published the Cabinet Decision of 23 January 2026 on the alignment of Japan's Pillar 2 global minimum tax rules with the side-by-side package announced by the OECD on 5 January 2026. According to the decision, Japan's rules will be revised to:

  • Introduce an exemption so that multinational groups headquartered in designated jurisdictions with internationally reco…