Japan Tax News

Treaty between Japan and New Zealand enters into force

2 December 2013

Changes to rates of consumption tax and corporate income tax expected in 2014

2 December 2013

Changes to corporate income tax officially announced

2 December 2013

Exchange of Information and Individuals Tax Agreement between Japan and Jersey enters into force

12 November 2013

Treaty between Japan and Portugal enters into force

16 September 2013

Amending exchange of notes to treaty between Japan and Luxembourg signed and enters into force

16 September 2013

Treaty between Japan and United Arab Emirates signed

27 June 2013

Treaty between Japan and Kuwait enters into force

27 June 2013

Tax reform proposals 2013 – Bills passed

24 June 2013

Decision that sales percentage-based royalty payments are deductible even when sales were mainly to a related party in India

24 June 2013

Earnings stripping provisions to take effect from 1 April 2013

6 May 2013

Tax reform proposals 2013 – details

4 May 2013

Treaty between United States and Japan – texts of protocol and exchange of notes released

25 March 2013

Tax reform proposals 2013

25 March 2013

Treaty between China (People's Rep.) and Japan applies to new Japanese taxes

10 February 2013

Treaty between Japan and New Zealand signed

10 February 2013

Bill on Measures for Asian Business Centres passed

14 October 2012

Treaty between Singapore and Japan – Singapore decision: Unutilized losses of de-registered branch allowed for offset against profits of re-registered branch of a foreign company

3 September 2012

Tax reform proposals 2012 – Bills passed

3 June 2012

Protocol to treaty between Japan and Luxembourg enters into force

1 February 2012

Protocol to treaty between Japan and Switzerland enters into force

1 February 2012

Tax reform proposals 2011 – Remaining items approved

1 February 2012

Tax reform proposals 2012

1 February 2012

Treaty between Netherlands and Japan enters into force

22 December 2011

Treaty between Japan and Saudi Arabia enters into force

14 August 2011

Tax agreement between Hong Kong and Japan enters into force

14 August 2011

Tax reform proposals 2011 – Amended Tax Reform Bill passed

27 July 2011

Tax reform proposals 2011 – proposed CIT rate reduction suspended

27 April 2011

Tax reform proposals 2011 – further details: Corporate taxation

14 March 2011

Treaty between Hong Kong and Japan – details

9 January 2011