COVID-19 - Special Grace Period Provision
COVID-19 - Special Grace Period Provision
This newsletter sets out an outline of the ‘Special Grace Period Provision’ among the tax measures introduced under the ‘Emergency Economic Measures for Covid-19’.
Contents
- Overview
- Requirements to Meet the Conditions
- Eligible National Taxes
- Special Grace Period
- Amount of Deferral under Special Grace Period Provision
- Application Process
- Other
(This newsletter updates the information on the Special Grace Period Provision covered in our KPMG Japan Tax Newsletter New Tax Measures Introduced by the ‘Emergency Economic Measures for COVID-19’ issued on 24 June 2020.)
Japanese text
Japan TAX Newsletter
© 2025 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2025 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.