About this web site

This website is intended as an information resource and forum for people having an interest in taxation in Japan, with a focus on tax issues arising from cross border investment into and out of Japan.

One favour

If you do find this site useful, please let your colleagues or friends who deal with Japan or who are in your tax department know about it – just send them the link or click the “share this” button. The wider the range of users or contributors to the site, the better the quality and targeting of articles. Also if there are particular issues you are interested in, don’t hesitate to use the contact form below to let us know.

Navigating the site, content

The menu bar can be used to navigate the site. Drop down menus give access to subtopics under the main topic. The tag cloud in the sidebar can also be used to acccess articles on a particular topic as can clicking the category section in the heading of each article. The corporation tax basic FAQs article may also help access links to topics in context.

  • Articles is a reverse chronological listing of all content added to the site. Articles are also listed by month on the Archive page.

  • News includes brief articles on Japanese tax developments including tax office guidance, regulations, outlines of tax cases, reports on tax policy.

  • International covers topics such as Japan source income, tax treaties, Japanese CFC rules and transfer pricing.

  • Domestic focuses on tax administration, tax accounting and reporting and matters with limited direct international content.

  • Reorganisations covers M&A, structuring, securitisation, partnerships and similar issues.

  • Policy collates articles on public and private sector tax reform proposals.

  • Individual focuses mainly on matters of interest to expatriates and foreign residents in Japan such as tax return filing and residence. The initial focus of this site is corporate tax but this area will develop over time.

Diagrams, data base of technical terms

This site makes extensive use of diagrams and references to its database of terms defined in Japanese tax and other legislation.


The diagrams section includes links to diagrams, flowcharts and tables organised by subject including corporate reorganisations, thin capitalisation Japanese CFCs and other topics. Many of the diagrams include links to related articles and defined technical terms.

Tax definitions

The tax terms database includes abbreviations, an English explanation of the terms and where possible the text of the original Japanese definition.

News, short items

This site includes short articles on Japanese tax news, policy developments and other topics, both recent developments but also items that may be much earlier but are of current interest to the editor.

News items

The news section includes explanations of reported tax office audit activity, results of tax litigation or commentary on tax authority reports.


The policy section includes articles on public and private sector policy initiatives from ministries and private sector think tanks.

Court decisions

The judicial decisions articles outline important decided tax court decisions or news on cases under appeal.

Laws, guidance or tax office interpretation

The guidance articles include translations and commentary on the tax office instructions or other guidance such as Q&A issued by the tax authorities.

Contributions to the site

This site welcomes comments or contributions including. Please feel free to use the form below or comment on the articles directly. 英語も日本語もOK.

[contact-form 1 “Contact form 1”]

Conditions of use

While articles in this blog are written in good faith by the authors as representing their understanding of the relevant tax law they may be wrong or out of date and should not be relied on for any purpose whatsoever. In using this site you recognise that this site is intended principally as entertainment and the authors of these articles or administrator of this site does not guarantee, and assumes no responsibility for consequences, including damages, arising out of or in connection with the use of any information that is available from this site. All articles and content (c) copyright the author 2010, all rights reserved.