On 22 July 2026, the National Tax Agency (hereinfafter the 'NTA') released the information (Japanese only) concerning the GloBE Information Return (hereinafter the ‘GIR') System for the Specified MNE Group, etc. (hereinafter the ‘Japanese GIR System’), which was introduced under the 2023 Tax Reform based on the GloBE Model Rules and Commentary approved by the OECD/G20 Inclusive Framework on BEPS, and has been amended under subsequent tax reforms.
We have set out in this e-Tax News outlines the information released by the NTA concerning the Japanese GIR System.
Japanese Text
KPMG Japan e-Tax News No.355
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