Japan's National Tax Agency has published updated Q&A documents dated October 2025 on the Pillar 2 global minimum tax for fiscal years starting 1 April 2024. Japan introduced the Pillar 2 income inclusion rule (IIR) with effect from 1 April 2024, and is introducing the qualified domestic minimum top-up tax (QDMTT) and undertaxed payment/profits rule (UTPR) with effect from 1 April 2026. Tw…