The international agreement reached on 5 January 2026 on the coexistence of the global minimum tax and the minimum tax regimes of certain jurisdictions, including the United States which maintains its own minimum tax regime, the cabinet approved a set of measures reflecting the international agreement (hereinafter, the ‘Measures’, Japanese only) on 23 January 2026 and the Ministry of Finance released the Measures on its web-site on the same day. The Measures will be legislated under the 2026 tax reform together with the amendments presented in the ‘Outline of the 2026 Tax Reform Proposals’ which was approved by the Cabinet on 26 December 2025.
We have set out in this newsletter brief summaries of the outline of the Measures.
Contents
- International Developments Surrounding the Global Minimum Tax
- Measures Based on the International Agreement on the Global Minimum Tax
日本語版
2026年度税制改正 - グローバル・ミニマム課税に係る国際合意を踏まえた措置
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