On 7 August 2026, the National Tax Agency (hereinafter the ‘NTA’) released the amended administrative guidance (Japanese only) (hereinafter the ‘Japanese Amended AG’) reflecting the 2026 tax reform with respect to the Japanese IIR, which was introduced under the 2023 tax reform, as well as the Japanese UTPR and Japanese QDMTT, which were introduced under the 2025 tax reform. In addition, the NTA released revised editions of the Q&As on the Japanese IIR, together with a new set of Q&As reflecting the 2025 and 2026 tax reforms with respect to the Japanese IIR, Japanese UTPR and Japanese QDMTT.
We have set out in this e-Tax News an outline of the Japanese Amended AG and Q&As released by the NTA.
Contents
- Administrative Guidance
- Q&As
Japanese Text
KPMG Japan e-Tax News No.357
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