Explanation of the AG - Japanese IIR/CFC
On 19 December 2025, the National Tax Agency released the explanation of the administrative guidance (Japanese only) related to the Japanese IIR/CFC.
On 19 December, the explanation of the AG related to the Japanese IIR/CFC was released.
On 19 Decmber 2025, the National Tax Agency released the explanation of the administrative guidance (hereinafter the ‘J-Amended AG’, Japanese only), which had been issued on 26 September 2025 corresponding to the amendments to the Japanese Income Inclusion Rule and Japanese CFC regime under the 2025 tax reform.
We have set out in this e-Tax News information regarding the publication of the explanation of J-Amended AG.
Japanese text
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