Japan — Orbitax Country Chapters

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Japan — Orbitax Country Chapters

Table of Contents

ABOUT THE AUTHOR

1. FORMS OF DOING BUSINESS

1.1. Main Forms of Doing Business with a Legal Presence

1.1.1. Main Forms of Doing Business

2.1. Main Formation Requirements

2.2. Tax Consequence of Contributions

3. CORPORATE RESIDENCE

3.1. Corporate Tax Residence

4. PERMANENT ESTABLISHMENTS

4.1. Foreign PE of a Domestic Entity

4.2. Domestic PE of a Foreign Entity

4.3. Branch Profit (Deemed) Remittance Tax

5.1. Tax Base for Resident Entities

5.2. Treatment of Foreign Profits / Losses

5.3. Tax Consolidation / Group Treatment

5.4. Tax Base for Non-Resident Entities

5.5. Source Rules with Respect to Income Derived by Non-Residents

5.6. Qualification of Specific Income Categories for Tax Purposes

6. DETERMINATION OF TAXABLE INCOME

6.1. Main Rules Governing the Determination of Taxable Income

6.2. Depreciation and Amortization

6.3. Reserves and Provisions

6.4. Deduction of Cross-Border Payments and Non-Deductible Expenses

6.5. Excluded and Segregated Income

8.1.1. Corporate Income Tax

8.1.2. Other Taxes

8.2. Non-Residents

8.2.1. Corporate/Profit Taxes

8.2.2. Withholding Taxes

8.3. Exit Strategies

9. FOREIGN TAX CREDITS

10. INCENTIVES AND SPECIAL REGIMES

10.1. Specific Incentives

11. BUSINESS TRANSFORMATION AND RE-ORGANIZATION

12. VAT ON INTERNATIONAL TRANSACTIONS

12.1. VAT on the Supply of Goods by Non-Residents

12.2. VAT on the Supply of Services by Non-Residents

12.3. Refund of VAT to Non-Residents

13. BASE PROTECTION AND ANTI-AVOIDANCE MEASURES

13.1. GAAR and General Anti-Avoidance Measures

13.2. Thin-capitalization and other Restrictions to Interest Deduction

13.2.1. Main Rules

13.3. CFC and Similar Regimes

13.4. Transfer Pricing

13.4.1. Main Rules

13.4.2. Specific TP Issues

13.4.3. Documentation Requirements

13.4.4. APAs and Dispute Resolution Mechanisms

13.5. Other Anti-Avoidance Rules

14. TAX MANAGEMENT AND COMPLIANCE

14.1. Books and Records

14.2. Type of Assessment

14.3. Calendar of Important Compliance Events

14.4. Tax Audits

14.4.1. Audit Process

14.4.2. Statute of Limitations

14.5. Interest and Penalties

UPDATE STATUS

All sections in this country chapter are current. A daily review is made for tax law changes i...