International Tax Blog | Japanese Tax Insights

Insights

How Can Foreign Parent Companies Obtain Financial Information from Japanese Subsidiaries?

Introduction For foreign multinational groups operating in Japan, obtaining accurate and timely financial information from Japanese subsidiaries is essential for governance, tax compliance, transfer p...

Japan governance

Oct 22, 2025

0 1064

Corporate

Q: Taxation of Stock Options Granted by Foreign Residents in Japan from Unlisted Foreign Companies

Introduction Stock options are considered, under Japanese tax law, as the rights granted by a company to its employees and officers, or those of its subsidiaries, to purchase the company's shares at a...

Japan payroll tax

Oct 4, 2025

0 993

Individual

Social Insurance Contribution Rates

Introduction Social insurance contributions in Japan consist of health insurance, nursing care insurance, employee’s pension, employment insurance, workers’ accident compensation insurance, and the ch...

Japan payroll

Sep 23, 2025

0 3810

Payroll

Japanese Consumption Tax System for Foreign Corporations: Key Points

Introduction Japan’s consumption tax system is one of the most critical tax regimes that foreign companies must understand when entering the Japanese market. As of 2025, Japan applies a standard tax r...

Japan tax

Aug 29, 2025

0 1590

Corporate

"Direct Payment" for tax settlement

Introduction Direct payment refers to the procedure of electronically paying state taxes through account debit from a savings account in the taxpayer's name, either immediately or on a specified date,...

Japan tax

Aug 17, 2025

0 951

DX

Payment of Japanese Taxes via Overseas Remittance

1.Background Following the 2021 tax reform, effective January 4, 2022, a new method was introduced allowing taxpayers residing outside Japan to directly remit Japanese national taxes through overseas ...

Japan tax

Aug 15, 2025

0 2507

International Taxation

Withholding Tax Obligations for Foreign Corporations in Japan

1. Structure of Withholding Tax Regulations in Japan Japan’s withholding tax system is primarily stipulated under the Income Tax Act. Its purpose is to collect taxes directly at the source of income, ...

Japan tax

Aug 13, 2025

0 1120

International Taxation

Taxation of Non-Permanent Residents in Japan

Introduction: Understanding Japan’s Non-Permanent Resident Tax Rules Under Japan’s tax system, individuals are classified as Permanent Residents, Non-Permanent Residents, or Non-Residents. Foreign nat...

Japan tax

Aug 9, 2025

0 1830

Individual

Overseas Dependent Deduction

Introduction: Tax Issues When Having Family Abroad and the Importance of Overseas Dependent Deductions In today's increasingly globalized world, more people are living in Japan while having family mem...

Japan tax

Aug 7, 2025

0 797

Individual

1
2
3
4
5

About us

Mochizuki & associates headquartered in Tokyo are offering a comprehensive range of accounting and tax services tailored to it global clientele with all communication in English.

Archives

Tags

governance Japan Odoo payroll property tax tax agent