PwC Japan Tax Update

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2015

June
New Japanese consumption tax rules on cross-border digital services [PDF 307KB]
On March 31, 2015 the 2015 Tax Reform Act became law which includes the new Japanese Consumption Tax rules for the provision of services via telecommunication lines. This issue summarizes the new tax regime for the provision of Digital Services.
April
2015 Tax Reform Act [PDF 490KB]
On 31 March, 2015, the 2015 Tax Reform Act was approved by the Diet and on the same date, the 2015 Tax Reform Act, the Enforcement Orders, and Regulations were promulgated, which are effective for corporate tax years beginning on or after 1 April, 2015.
January
2015 Tax Reform Proposal [PDF 396KB]
The ruling parties approved the 2015 Tax Reform Proposal taking consideration of certain guidelines prepared by the Cabinet. This newsletter outlines the major components of the 2015 Tax Reform Proposal with regard to corporate taxpayers.