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
Japan’s Invoice System: Transitional Rules for Input Tax Credit (80% / 50%) Introduction In October 2023, Japan introduced the "Qualified Invoice Preservation Method (commonly known as the Invoice System)" as a way to claim input tax credits for consumption tax. Under this sy... Mar 5, 2026
Can Tax Filing and Payment Deadlines Be Extended in Japan? Introduction For foreign-invested companies and foreign corporations doing business in Japan, tax compliance in Japan is one of the most important issues regarding "deadline management." Strict filing... Japan tax Feb 27, 2026
What is Japan's Individual Income Tax 183-Day Rule? A Complete Guide to Short-Term Stay Tax Exemption Introduction As the international movement of personnel in global companies becomes the norm, the term "183-day rule" frequently appears. However, in practice, this concept is often misunderstood. The... Japan payroll Feb 14, 2026
Depreciation treatment under Japanese tax law Introduction 日The depreciation system in this tax context is a fundamental mechanism for reasonably allocating the acquisition costs of a company's assets over time. However, for foreign companies ope... Japan tax Feb 6, 2026
A Practical Guide to Deductions in Japan's Year-End Adjustment Introduction The year-end tax adjustment in Japan is a system in which companies conduct the final tax amount adjustment for income tax of salaried employees at the end of the year. In many countries,... Japan payroll Jan 30, 2026
Japan's Information Return System and Key Points for Practical Compliance Introduction When foreign companies establish operations in Japan, dealing with withholding tax and information returns often presents a significant practical burden, alongside corporate and consumpti... Japan tax Jan 23, 2026
Can Foreign Companies Claim a Japanese VAT Refund? Introduction As foreign companies expand their business activities in Japan or engage with Japanese counterparties, one of the most frequently asked questions is whether Japanese Consumption Tax (JCT)... Japan tax Jan 17, 2026
Practical Issues Regarding Fixed Assets Tax in Japanese Establishments Introduction For foreign companies doing business in Japan, one of the tax items that is often overlooked in practice, despite having lower recognition compared to corporate tax and consumption tax, i... Japan tax Jan 16, 2026
A Practical Guide to Japan‘s Resident Tax for Expatriates Introduction One of the most commonly misunderstood areas of taxation for foreign expatriates working in Japan is "individual resident tax." While many expatriates receive thorough briefings on income... Japan tax Dec 25, 2025
Explanation of Japan's Individual Income Tax System Introduction The Japanese personal income tax system consists of various income categories, a progressive tax rate structure, social insurance premium deductions, a withholding tax system, determinati... Japan tax Dec 19, 2025