Administrative guidance - Japanese IIR/CFC

The National Tax Agency released the administrative guidance corresponding to the amendments to the Japanese IIR/CFC under the 2025 tax reform.

Administrative guidance corresponding to the 2025 tax reform for the Japanese IIR/CFC

On 26 September, the National Tax Agency released the administrative guidance (hereinafter the ‘J-Amended AG’, Japanese only) corresponding to the amendments to the Japanese IIR and Japanese CFC regime under the 2025 tax reform.

 

We have set out in this e-Tax News the outline of the J-Amended AG.

KPMG Japan e-Tax News No.339

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