On 21 and 28 June 2024, the cabinet orders and the ministerial ordinances regarding the ‘Reporting System for Automatic Exchange of Information on Crypto-Assets, etc. Transactions Related to Non-Residents’ were promulgated by the Official Gazette Extra, respectively.
In addition, on 28 June 2024, the National Tax Agency published the guidelines for preparation of the reporting matters related to the Specified Multinational Enterprise Group, etc. under the GloBE Information Return and the updated Q&As regarding the Electronic Preservation System for Account Books, etc.
We have set out in this e-Tax News the outline of above information.
Contents
- 2024 Tax reform － Promulgation of Cabinet Orders and Ministerial Ordinances for the’ Reporting System for Automatic Exchange of Information on Crypto-Assets, etc. Transactions Related to Non-Residents’
- National Tax Agency － Publication of the guidelines for preparation of the reporting matters related to the Specified MNE Group, etc. under the GloBE Information Return
- National Tax Agency － Update of the Q&As regarding the Electronic Preservation System for Account Books, etc.
Japanese Text
KPMG Japan e-Tax News No.310
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