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Operational tax news - Japan update - 25 July 2011


2011 Japan tax reform

On 22 June 2011, certain provisions of the 2011 Tax reform Bill were enacted. These provisions include measures in relation to withholding taxes. The reduced withholding tax rate of 7% on dividend paid on Japanese listed shares due to expire on 31 December 2011 has been extended for a further two years until 31 December 2013.

For further information on the topic and other provisions of the 22 June tax Bill, please refer to the Tax Alert prepared by Deloitte Japan.

If you have any queries regarding the above, please do not hesitate to contact us.



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