Input Tax Credit under Japanese Consumption Tax Introduction When Japanese companies conduct business in China, it is very important to understand the "transfer of input tax corresponding to exempt sales" and "costing due to the difference in expor... Jul 8, 2026
Cross-Border Audit Regulations in Japan, China and the United States Introduction In international corporate groups, the question of which country's auditors can be involved in audit work and to what extent is an important issue that goes beyond mere qualifications and... Jul 3, 2026
Debt Restructuring of Japanese Subsidiaries: Tax Considerations for Parent Company Loans, Debt Forgiveness, and DES Introduction In recent years, there has been an increase in cases where Japanese corporations with foreign parent companies (foreign-affiliated companies) are considering debt restructuring against th... Japan Jun 28, 2026
Tax Rules for Employee Benefits and Commuting Allowances in Japan: Taxable vs Non-Taxable Treatment for Foreign Companies Introduction For foreign-invested companies operating in Japan, the tax treatment of employee benefits and various allowances is an important compliance issue. As a result of directly implementing the... Japan payroll Jun 5, 2026
Side Income Taxation in Japan for Foreign Individuals — Miscellaneous Income vs. Business Income and Tax Audit Risks Introduction In Japan, in recent years, diverse working styles such as side jobs, freelancing, and online businesses have been spreading. For foreign individuals, there has been an increase in cases o... Japan payroll tax May 28, 2026
Japan's Electronic Tax Payment for Foreign-Affiliated Companies: e-Tax, eLTAX, Pay-easy – Mechanisms & Practical Tips Introduction In recent years, the digitalization of tax administration in Japan has rapidly progressed, and there are increasing opportunities to handle payments for corporate tax, consumption tax, wi... Japan tax May 21, 2026
Calculation Method and Practical Misunderstandings of Retirement Income Taxation for Foreign Individuals Introduction In Japan, the taxation of retirement income employs a special calculation method that differs from that of salary income and business income. Particularly for foreign individuals and fore... May 14, 2026
Scope of Income Taxation for Foreign Individuals in Japan: Domestic Source Income Introduction The number of foreign individuals working in Japan or earning income across Japan and overseas is increasing year by year. One of the most important issues among them is the question of "... Japan payroll Apr 20, 2026
Are Japan's Depreciation Rates Fixed by Tax Law? – A Basic Guide to Useful Life Tables & Methods Introduction When foreign-invested companies enter Japan, the treatment of depreciation is an important issue that affects both tax and accounting. In particular, the question of whether "the deprecia... Japan tax Apr 3, 2026
Practical Checklist for Preventing Mistakes in Payment Slip Creation Introduction When foreign-invested companies conduct business in Japan, they are required to address various tax obligations, including corporate tax, consumption tax, withholding income tax, and resi... Japan tax Mar 26, 2026
Practical Response to Tax Filing and Payment Omissions in Japan – Surcharges, Interest, and Risk Mitigation Introduction When foreign-invested companies conduct business in Japan, tax compliance is extremely important. However, in practice, cases of missed filings and payments are not uncommon. Particularly... Japan tax Mar 19, 2026
Foreign Companies in Japan: The Resident Tax Special Collection System and Key Payroll Compliance Points Introduction For companies employing employees in Japan, one of the most important tax procedures related to payroll is the handling of "residential tax (individual residential tax)." Unlike income ta... Japan payroll tax Mar 12, 2026