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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NATIONAL TAX AGENCY － EXPLANATION OF THE ADMINISTRATIVE GUIDANCE RELATED TO THE JAPANESE IIR AND JAPANESE CFC REGIME
KPMG Japan e-Tax News
