2021 Tax Reform Related Information

Information about amendments to the electronic preservation system for aoount books, etc and performance-linked compensation under the 2021 tax reform

Eelectronic preservation system for aoount books, etc./Performance-linked compensation

We have set out in this e-Tax News information about the additional FAQs regarding the electronic preservation system for account books, etc. released on 12 November 2021 and the effective date (22 November 2021) of the amended Financial Instruments and Exchange Act, whish enforcement is one of the conditions under the amendments to the performance-linked compensation, promulgated on 10 November 2021.


  1. Amendments to the Electronic Preservation System for Account Books, etc. - FAQ
  2. Amendments to the Performance-linked Compensation - Promulgation of Cabinet Order Specifying the Effective Date

KPMG Japan e-Tax News No.249

e-Tax News

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