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Learn moreJapan: Additional guidance on income inclusion rule
The National Tax Agency released guidance in the form of Q&As on income inclusion rule
The National Tax Agency on 25 December 2023 released guidance in the form of questions and answers (Q&As) on the income inclusion rule (IIR), which was introduced as part of the 2023 tax reform measures to implement the Pillar Two global minimum tax and will apply to Japanese companies for fiscal years beginning on or after 1 April 2024.
The Q&As provide guidance on:
- Enterprise groups
- Specified multinational enterprise (MNE) groups
- Ownership interest
- Calculation of net global anti-base erosion (GloBE) income
- Adjusted covered tax
- Top-up tax
- Transitional country-by-country (CbC) reporting safe harbor
Read a December 2023 report [PDF 134 KB] prepared by the KPMG member firm in Japan
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