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      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.


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      NATIONAL TAX AGENCY – ADMINISTRATIVE GUIDANCE RELATED TO THE JAPANESE IIR AND JAPANESE CFC REGIME

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