Tax Academy Outlines

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Who this course is for:

Introduction to Japanese taxes (Language: English)
Suitable for tax professionals looking for a basic outline of the Japanese tax system, including corporate tax and consumption tax, as well as key points of international tax practice.

Basic course (Language: Japanese)
Suitable for those with domestic tax experience, who wish to expand their international tax understanding. 

Advanced I course (Language: Japanese)
Suitable for tax professionals with an understanding of the basics, but who wish to deepen their knowledge in key areas of current focus in Japan and globally.

Advanced II course (Language: Japanese)
Suitable for experienced tax professionals, who wish to expand their knowledge of specific tax technical matters, such as M&A.

Introduction to Japanese taxes (Language: English)

Basics of Japanese tax law for corporations, Part I
Fee：JPY 10,000 Duration：30 mins
Speakers：Benjamin Sainsbury, Asuka Kino, Hideki Shiota, David Cohen
Basics of Japanese tax law for corporations, Part II
Fee：JPY 21,800 Duration：60 mins
Speakers：Seigo Sugiyama, Nancy Kong, Kotaro Fujino, Robert Kissner-Ventimiglia
Japanese consumption tax
Fee：JPY 10,000 Duration：30 mins
Speakers： Tsuyoshi Mizoguchi, James Subin
Basics of Japanese transfer pricing
Fee：JPY 10,000 Duration：30 mins
Speakers：Goro Mizushima, Michael Polashek
Japanese tax dispute procedures and treaty framework
Fee：JPY 10,000 Duration：30 mins
Speakers：Ryann Thomas, Tomoki Hano, Tadashi Ikegawa, Thomas Heaton
【New】Japanese E-Storage Rules
Fee：JPY 10,000 Duration：30 mins
Speakers：Asuka Kino, James Subin

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Basic course (Language: Japanese)

International business development and taxation
Fee：JPY 6,200 Duration： Approximately 40 minutes
Speaker：Akio Nabetani
An easy-to-understand explanation of the tax implications related to international business development, considering the manner of expansion and the type of transactions engaged in, for both outbound expansion from Japan and inbound expansion into Japan.
Controlled foreign company rules
Fee： JPY 19,800 Duration： Approximately 90 minutes
Speaker：Yumiko Arai
An outline of Japan’s controlled foreign company rules, including their purpose and application; the classification of foreign subsidiaries under the rules; the analysis of local business activities under the rules; the criteria for exemption from the rules; calculation of tax where the rules apply; and more.
Foreign tax credits and foreign dividend exemption system
Fee： JPY 19,800 Duration： Approximately 70 minute
Speaker：Hiroki Ono
An explanation of the purpose and application of both foreign tax credits and the foreign subsidiary dividend exemption system.
Tax treaties

Fee： JPY 13,800

 Duration： Approximately 50 minutes
Speaker：Akio Nabetani
Tax treaty basics and an overview of Japan’s tax treaty network.
Transfer pricing
Fee： JPY 13,800 Duration： Approximately 60 minutes
Speakers：Toru Fujisawa、Toshiyuki Yamaoka
Transfer pricing taxation from both the technical and practical perspectives.
Thin capitalisation, earnings stripping, and anti-corporation inversion measures
Fee： JPY 15,800 Duration： Approximately 50 minutes
Speaker：Masahiko Asakura
Purposes and application of the thin capitalization and earnings stripping rules to manage excessive interest deductions, and anti-corporate inversion measures.
Taxation of the digital economy
Fee： JPY 6,200 Duration： Approximately 40 minutes
Speaker：Haruhisa Shirato
Background to the international initiatives related to taxation of the digital economy, led by the OECD, with a specific focus on Pillar 1 and Pillar 2.

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Advanced I course

Controlled foreign corporations (1): foreign affiliates and applicable domestic corporations
Fee： JPY 17,800 Duration： Approximately 60 minutes
Speaker：Akio Nabetani
A more detailed dive into the controlled foreign corporation rules, including criteria used to identify foreign affiliated companies and applicable domestic corporations.
Controlled foreign corporations (2): analysis of economic activity and calculation of CFC charge
Fee： JPY 27,800 Duration： Approximately 90 minutes
Speaker：Akio Nabetani
A more detailed dive into the controlled foreign corporation rules, including an analysis of the economic activities standard, and calculation of CFC charge.
Controlled foreign corporations (3): calculation of taxable income
Fee： JPY 17,800 Duration： Approximately 60 minutes
Speaker：Akio Nabetani
A more detailed dive into the controlled foreign corporation rules, including calculation of the taxable income of the foreign corporation, whether on a total company basis or for CFC income only.
Controlled foreign corporations (4): adjustments to relieve double taxation and other practical measures
Fee： JPY 17,800 Duration： Approximately 60 minutes
Speakers：Akio Nabetani、Takuya Nakahara、Yumiko Arai、Kazuhiro Obara
A more detailed dive into the controlled foreign corporation rules, including calculation of the taxable income of the foreign corporation, whether on a total company basis or for CFC income only.
Foreign tax credits (1): creditable foreign corporate tax and credit limits
Fee： JPY 21,800 Duration： Approximately 70 minutes
Speaker：Morito Yamada
The impact of corporate taxes paid overseas, the calculation of creditable foreign corporate tax, limits on the amount of credits available, and more.
Foreign tax credits (2): reporting of foreign tax credits; special provisions for reduction in book value of subsidiaries
Fee： JPY 21,800 Duration： Approximately 70 minutes
Speakers：Morito Yamada、Takuya Nakahra、Masahiko Asakura、Kazuhiro Obara
The purpose and application of the tax credit carry-forward system, and relationship with the group tax relief regime. An overview of the special provisions relating to reduction in book value of subsidiaries.

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Advanced II courses

Taxation of Japanese multinational enterprises
Fee： JPY 21,800 Duration： Approximately 50 minutes
Speaker：Akio Nabetani
A detailed explanation of the tax implications of global business operations, both in Japan and globally, including the impact of different types of business structures and transactions, with reference to both the Japanese and foreign tax systems.
M&A and international taxation
Fee： JPY 21,800 Duration： Approximately 40 minutes
Speaker：Yoshie Yagi
Practical tax issues arising from cross-border M&A, with a specific focus on the impact under the Japanese tax law, at each stage of the process, from pre- to post-acquisition.

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