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Japan: Guidance on GloBE information return (GIR) system

Including list of jurisdictions as of July 1, 2026, subject to automatic exchange of GIR return information under GIR MCAA

July 23, 2026

The National Tax Agency (NTA) on July 22, 2026, released guidance concerning the global anti-base erosion (GloBE) information return (GIR) system for multinational enterprise (MNE) groups.

The guidance includes the list of jurisdictions as of July 1, 2026, to which the NTA is able to provide GIR return information through the automatic exchange of information under applicable income tax treaties based on the GIR Multilateral Competent Authority Agreement (GIR MCAA) between the NTA and the tax authorities of those jurisdictions.

The GIR system was introduced under the 2023 tax reform, based on the OECD GloBE model rules and commentary, and has been amended under subsequent tax reforms.

Read a July 2026 report prepared by the KPMG member firm in Japan

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