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EBC Tax Committee Seminar
June 14, 2017

On June 14, EBC Tax Committee members from the tax profession and industry introduced tax impacts involved with the Japanese Tax Reform 2017 and provided information on the tax policy efforts of the EBC to counter some of the changes, explained planning opportunities as well as common pitfalls, and discussed these issues in an exclusive Q&A session.

The Japanese Tax Reform 2017 has brought interesting news for corporations in areas such as research and development and reorganisations. A number of changes mainly concern domestic companies, such as those on controlled foreign corporations resident in so-called tax havens and variable compensation of members of the board of directors at companies publicly traded on Japanese stock exchanges. At the same time, compliance requirements under both the BEPS Action 13 plan and the OECD's authorised approach to branch profit attribution are now effective under Japanese law.

Tax rules and filing requirements for both Japanese nationals and foreigners subject to personal Income and Inheritance Tax in Japan continue to become more complex year by year. Capital gains taxation has been introduced for non-permanent residents having stayed less than five years in Japan. A confusing number of asset reporting obligations have been introduced, some of them applicable to non-permanent residents. While foreigners holding working visa and having stayed less than ten years in Japan will be exempt from inheritance tax from overseas assets, those staying longer than 10 years will have to file Japanese inheritance tax up to five years after their departure from Japan.

If you would like to receive the presentation please contact the EBC secretariat at This e-mail address is being protected from spambots. You need JavaScript enabled to view it

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