The early focus of this site is corporate and international tax issues. However for the benefit of expat using this site we will be posting on tax topics that may be of interest to non-Japanese citizens resident in Japan.
Below is an overview of the process behind filing a Japanese individual tax return along with a helpful diagram illustrating this process. Read More
This post is the first in a series looking at Article 23 of the Japanese Corporate Tax Law which is the main article dealing with the Japanese Dividends Received Deduction (‘DRD’). In particular this post addresses paragraph 1 in Article 23 which defines which types of payment by a company or other entities to its members or shareholders are eligible for the DRD (i.e. which payments are ‘DRD Dividends’). Read More