Japan: Guidance on amendments to IIR and CFC regime under 2025 tax reform

Guidance released on September 26, 2025

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NOVEMBER 5, 2025

The National Tax Agency (NTA) on September 26, 2025, released administrative guidance corresponding to the amendments to the income inclusion rule (IIR) and controlled foreign company (CFC) regime under the 2025 tax reform. Read TaxNewsFlash

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

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