This page collates together posts, table and other resources relating to the treatment of intangible assets including goodwill in the Japanese tax code. The taxation of intangible assets is often a critical issue in mergers and acquisitions, transfer pricing or other international tax planning topics.
Articles on Intangible Assets
07/24/2010 • This post includes a table with the useful life of specified Intangible Assets that are recognised as being fixed assets...Read More
07/24/2010 • This post is an introduction to the Japanese taxation of intangible assets ('IA's) and a more detailed review of one...Read More
06/04/2010 • This post reviews principles behind allocating cost to intangible assets under Japanese purchase accounting for business combinations. As part of Japan's convergence with International Financial...Read More