Perspective
2026年5月15日
Japan Tax Reform
This website summarizes the newsletters, alerts, and other content produced by the Japan Tax & Legal Global Inbound Group current and past Japan tax reform proposals.
2026
- Japan adopts OECD Pillar Two Side-by-Side package into Domestic Tax Law
(May 2026, Japan Tax & Legal Inbound Newsletter No. 99 *PDF) - Webcast: 2026 Japan Tax Reform: Rethinking incentives and e-commerce taxation
Japan’s 2026 tax reform proposals mark a significant step toward building a resilient and equitable society in the face of inflation, demographic change, and global competition. This year’s reforms introduce mechanisms to cope with inflation, incentives for capital investment and research, and measures to ensure fair treatment regarding e-commerce. At the same time, Japan continues to align its tax system with international standards, including the OECD’s Global Minimum Tax regime, and introduces new measures to secure stable funding for defence. - Bold Investment Tax Incentive (Tax incentives for promoting investments in specified productivity improvement equipment, etc.)(January 2026, Japan Incentive Insights)
- Inbound Newsletter: 2026 Japan Tax Reform Proposals
(January 2026, Japan Tax & Legal Inbound Newsletter No. 97 – Digest *PDF)
Archives
- Inbound Newsletter: 2025 Japan Tax Reform Proposals
(January 2025, Japan Tax & Legal Inbound Newsletter No. 89 – Digest *PDF) - Webcast: 2025 Tax Reform Proposals
The reform proposes to increase the corporate tax rate by almost a full percentage point to fund Japan’s plan to strengthen its self defense capabilities. If enacted, this increase, along with changes to accounting for operating leases, will require companies to update their tax accounting calculations. Also, the proposals show Japan’s determination to implement all aspects of the OECD’s global minimum tax (or Pillar 2) initiative with the introduction of the Qualified Domestic Minimum Top-up Tax and the Under Taxed Profits Rule. - Webcast: 2025 Tax Reform: Pillar Two (UTPR and QDMTT)
With the 2025 tax reform proposals, Japan is set to introduce both the Undertaxed Profits Rule (UTPR) and the Qualified Domestic Minimum Top-Up Tax (QDMTT), building on the existing Income Inclusion Rule (IIR) to align with the OECD’s Pillar Two global minimum tax framework. - Inbound Newsletter: 2024 Japan Tax Reform Proposals
(December 2023, Japan Tax & Legal Inbound Newsletter No. 86 – Digest *PDF) - Inbound Newsletter: 2023 Japan Tax Reform Proposals
(December 2022, Japan Tax & Legal Inbound Newsletter No. 82 – Digest *PDF) - Inbound Newsletter: 2022 Japan Tax Reform Proposals
(December 2021, Japan Tax & Legal Inbound Newsletter No. 73 – Digest *PDF)
Masako Hikota
Partner, Deloitte Tohmatsu Tax Co.
