Archive for August 30th, 2010

METI 2011 tax reform items

August 30, 2010  |  News, Policy  |  No Comments

Government policy

On 24 August 2010 the Japanese Ministry of Economics and Industry (METI) commented on their hoped for tax reforms of 2011.  This follows their consultation with industry bodies in July – schedule and documentation here (link in Japanese). Read More

Special relationship to an individual

August 30, 2010  |  basics  |  No Comments

Diagram of family relationship under the Japanese Civil Code

This article explains the definition of ‘Special Relationship’ (特殊の関係) for Japanese tax purposes as applied to individuals.  This definition is used in different contexts in the Japanese tax law, for example as part of the process of determining whether or not a company is Family Company for Japanese tax purposes. Read More