Japan Tax & Legal Newsletter and Webcast Series

Japan Tax & Legal Newsletter

Japan Tax & Legal Inbound Newsletter is a bulletin of Japanese tax and legal developments of interest to foreign multinationals in Japan. The newsletter is prepared by the tax and legal professionals of Deloitte Tohmatsu Tax Co., DT Legal Japan, and Deloitte Tohmatsu Immigration Co. and is published in English.

2025
July Japanese tax authorities publish FAQ on simplified and streamlined approach *PDF
January 2025 Japan Tax Reform Proposals Digest *PDF

2024
February Changes to the taxation of online platform proposed *PDF

2023
December 2024 Japan Tax Reform Proposals Digest *PDF
May Updated operational guidelines drive a new focus on financial transaction transfer pricing (FTTP)
January Tax audits and controversy are returning

Japan Tax Controversy Newsletter

Deloitte Tohmatsu has a proven track record of resolving tax issues through tax controversy / tax reform proposal. Here, we will introduce some recent examples of successfully resolved tax issues.

2025
July Tax Appeal Represented by DT Legal Japan Accepted *PDF
January Tax Controversy – Japan updates 2025

What to do if there’s a dispute over tax?

Let’s learn from the latest tribunal case where a taxpayer won and think together!

2025
July I haven't heard anything about a seizure! *PDF
June Don't assume it's compensation money *PDF
May Clear as Day When You Visit the Site *PDF
April "I didn’t intend to hide it…" *PDF
March There's no guarantee we'll still get it! *PDF
February I Don’t Understand the Reason! *PDF
January Weak on Foreign Matters? *PDF

2024
December No Cherry-Picking Allowed! *PDF

Japan Tax & Legal Inbound podcast/webcast Series

"Dbriefs podcast/webcasts" offer video/audio content presenting Deloitte's extensive support in Japanese tax and legal matters for foreign multinational companies operating in Japan. Deloitte Japan's Tax & Legal Global Inbound Group provides a range of assistance in navigating Japanese tax and legal frameworks. Through our video/audio content on this page, we aim to explain the latest developments in Japanese tax and legal matters impacting companies engaged in business activities in Japan.

Webcast: Navigating the Global Trade Environment
With global trade policies evolving rapidly, businesses worldwide must navigate new trade measures and tariffs that could impact their operations.

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.

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: Customs audits: What to expect and when
Based on data released by the Japanese Customs Authority (JCA) in November 2024, over 3,500 Japanese importers were audited in the most recent administrative year to 30 June 2024, with over JPY 6 billion of penalties and interest imposed.

Webcast: Optimizing tax operations - evolving challenges require innovative solutions (in Japanese)
Foreign multinational enterprises operating in Japan must react to a number of issues that make it increasingly challenging to deliver tax operations internally in an effective and cost-efficient manner. A shrinking talent pool of qualified personnel is exacerbated by the need for bilingual practitioners who are equipped to work in international business environments. In addition, rapid technological advances and a constantly evolving regulatory landscape require significant investment, putting pressure on companies to allocate additional resources to information technology, and employee training. These challenges are leading companies to re-evaluate traditional approaches to managing tax functions and to seek out more sustainable and efficient solutions. They need to ensure they have access to the right expertise, technology, and resources to navigate this complex landscape effectively.

Webcast: Navigating the Japanese incentives landscape
The Japanese government has earmarked foreign direct investment as critical for economic growth, announcing a goal of JPY 100 trillion of foreign direct investment by 2030, and offering incentives and subsidies to foreign companies at both the national and local level.

Webcast: Recent changes to the consumption tax rules affecting foreign companies
As part of Japan’s 2024 tax reform, several measures were introduced to the Japanese consumption tax (JCT) regime that are designed to tighten the rules around the prescribed tests to determine whether an entity is a JCT payer or a JCT exempt enterprise. In addition, changes were made that require certain foreign companies without a permanent establishment in Japan to calculate their JCT liability based on actual input and output tax amounts, rather than on the simplified taxation system or small to medium-sized business exemption. The new measures apply to tax periods beginning on or after 1 October 2024.

Webcast: Playing your best card-Navigating tax audits in Japan
The number of field audits in Japan have been increasing each year and getting back to numbers seen prior to the COVID-19 pandemic. Foreign multinationals will likely face a tax audit in the near future (if not already) and while tax audits are expected to result in disagreements between the company and the tax authority, it is generally in the best interest of the company to try and resolve those differences during the tax audit.

Webcast: Revisions to the factor-based enterprise tax system
In the 2024 tax reform proposals, Japan's Ministry of Finance announced its intention to introduce changes to the current factor-based enterprise tax regime.

Webcast: Preparing for changes to the taxation of online platforms
In the 2024 tax reform proposals, Japan's Ministry of Finance announced its intention to introduce changes to the taxation of online platforms as from 1 April 2025.