Japan: Updated guidance on income inclusion rule

Income inclusion rule was amended in 2024 tax reform

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January 29, 2025

The National Tax Agency (NTA) on January 28, 2025, released the third version of “questions and answers” (Q&As) providing guidance regarding the Japanese income inclusion rule (J-IIR).

The Japanese IIR was implemented in the 2023 tax reform and amended in the 2024 tax reform.

Read a January 2025 report prepared by the KPMG member firm in Japan

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