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Blogs related to Japanese taxes which can be useful for foreign capitalized entities operating businesses in Japan, and/or offshore investors considering setting up businesses or investments in Japan.

Japan 2018 Tax Reform Proposal on Real Estate Holding Corporation

2018.01.22
Category:Corporations
Author:N.Suga

In general, a foreign corporation without a permanent establishment (PE) in Japan is not subject to capital gains tax on the disposal of shares in a Japanese company. However, there are some exceptions to the general rule. The Japan 2018 Tax Reform Proposal amends one of the exceptions as summarized below.

Japan 2018 Tax Reform – Agent PE

2018.01.9
Category:Corporations
Author:N.Suga

The 2018 Tax Reform broadens a definition of Agent PE under the domestic tax law in Japan. This amendment above is effective for fiscal years of corporation beginning on or after January 1, 2019.