Japan Tax Guide - for Beginners -

• 2017-10-20

  Blue Return

  Question: What is “Blue Return” for corporation tax?Answer: The corporation which satisfies the re…

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• 2017-09-30

  Corporation Local Tax Rate

  Question: Do the Corporation Local Tax rates depend on prefectures or cities?Answer: Local governments can dec…

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• 2017-09-25

  Directors’ compensation cannot be determined freely in Japan

  Question: Is it true that directors’ salary and bonus cannot be determined freely in Japanese company?Answer: …

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• 2017-09-22

  Salary In Kind

  Question: Are salaries in kind subject to income tax in Japan?Answer: Economic benefit from employer is taxabl…

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• 2017-09-05

  What kind of taxes should a foreign company operating in Japan pay?

  Question: What kind of taxes should a foreign company operating in Japan pay?Answer: Corporations, both domest…

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• 2017-07-26

  Is there any disadvantage to a Japanese customer on consumption tax if you are not a “registered foreign business”?

  Question: For a Japanese corporation who receive “B2C (business to customer) electronic service” from a foreig…

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• 2017-06-28

  Outline of the tax reform of the Transfer Pricing Documentation

  Question: What are the current tax rules of the Transfer Pricing Documentation revised in 2016? Answer:Based o…

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• 2017-06-20

  Inheritance taxation on foreign expatriate employees

  Question: Does a foreign expatriate employee living temporarily in Japan have an obligation to pay inheritance…

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• 2016-12-28

  Statutory audit

  Question: All corporations are subject to audit in Japan?Answer: Not all corporations. Companies Act requires …

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• 2016-11-15

  Year-end tax adjustment for salary income (Nenmatsu-chosei)

  Question: What is Nenmatsu-chosei (year-end tax adjustment)?Answer: Nenmatsu-chosei is the process of income t…

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