This page contains links to information in English and Japanese related to tax and other commercial and legal matters that should be useful for people interested in Japanese tax matters.
Japanese tax related sites in English
- The English language home page in the Japanese tax authority website. This includes a tax guide for foreigners, a report on the APA program and an English translation of the Japanese transfer pricing guidelines.
- The Japanese National Tax College, which runs courses for both Japanese and foreign tax officials. Regrettably English materials are limited and their excellent research materials are only available in Japanese, although this site will be referring to this research extensively.
- The Tax Policy pages from the Ministry of Finance include a variety of comments on tax reform, an English translation of certain parts of the individual and corporate tax code.
- The Japanese Government sponsored legal translation website also includes some limited tax law translations so is probably more useful for other Japanese laws.
- The Japanese Ministry of Internal Affairs and Communications website includes a paper on local taxation in Japan.
- JETRO includes an overview of Japanese taxation.
- The OECD in Tokyo maintains a center to distribute its publications which could potentially be useful.
- The Japan Tax Institute run by Professor Morinobu Shigeki of Chuo University includes some English papers, although his most interesting materials are in Japanese.
- International accounting firms such as PwC, E&Y, Deloittes and KPMG publish updates on Japanese tax issues of interest to foreign investors.
Other useful sites in English
- The Japanese Law Translation site has a wide range translations of Japanese laws.
The Japanese tax authority website
The Japanese tax authority website is exceptionally good, providing a wealth of information including legislation, all the forms you need and answers to some complex tax questions. Regrettably for non Japanese speakers the below links are all in Japanese.
- This links to the electronic tax filing system. This can site can be used in two ways (1) to input data and generate PDF documents that can be printed out and then submitted as a formal tax return submission; or (2) make an electronic tax filing.
- Listing of Japanese tax elections, claim forms etc
- Home page for the Japanese tax college
- Academic papers issued through the Japanese tax college – an excellent resource
- Home page for Japanese tax office international co-operation
- Access to Japanese tax instructions (tsuutatsu)
- “Tax answers” – a range of common questions and the tax authorities view
Other useful tax sites
Below is a selection of US and international tax blogs.