Japan Tax Guide - for Beginners -

• 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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• 2016-09-29

  Do you have Tax ID in Japan?

  Question: Do the Japanese citizens and corporations have their own Tax ID?Answer: The Social Security and Tax …

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• 2016-08-22

  What is Certified Public Tax Accountant?

  Question: Should the tax return documents be filed by a Certified Public Tax Accountant (CPTA) in Japan?Answer…

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• 2016-07-04

  Is Consumption Tax hike postponed again?

  Question: Will the Consumption Tax (C-tax) rate be increased to 10% as originally scheduled?Answer: Prime Mini…

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• 2016-05-11

  When the stamp duty must be paid?

  Question: What kind of documents require documentary stamps in Japan?Answer: According to Stamp Duty Act, ther…

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• 2016-03-07

  Should the dividends be paid?

  Question: From the viewpoint of tax, are there any problems if the company keeps retained earnings without pay…

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