Intangible Assets

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

Expected useful lives of intangible assets

Expected useful lives of 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

Introduction to Japanese intangible assets

Introduction to Japanese intangible assets

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

M&A - allocating price to intangible assets

M&A – allocating price to intangible assets

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

Japanese M&A accounting and IFRS convergence

Japanese M&A accounting and IFRS convergence

04/26/2010 • This article includes a summary of the most recent changes to Japanese accounting standards relating to enterprise combinations which were...Read More