Nin’i kumiai


The nin’i kumiai is a Japanese partnership form regulated under the Japanese civil code resembling unlimited partnerships in the US or UK. The entity is fiscally transparent for Japanese tax purposes. Articles in this section review alternative approaches to the taxation of the return from ownership of an interest in a nin’i kumiai, nin’i kumiai accounting, the treatment of nin’i kumiai losses and related issues.

Authorities challenge real estate loss deduction

Authorities challenge real estate loss deduction

12/08/2010 • On 5 December 2010 the Asahi Shimbun reported on an investigation by the Tokyo tax authorities into tax relief claimed...Read More

Limitations to the deduction of Japanese partnership losses

Limitations to the deduction of Japanese partnership losses

10/25/2010 • The Japanese tax law concerning Japanese civil law partnerships (in Japanese nin’i kumiai and below ‘NKs’) includes anti-avoidance provisions that...Read More

Accounting for Japanese civil law partnerships

Accounting for Japanese civil law partnerships

10/16/2010 • This article discusses the basic Japanese accounting treatment of membership of Japanese civil law partnership, in Japanese a nin'i kumiai...Read More

Taxation of Japanese civil law partnerships

Taxation of Japanese civil law partnerships

10/15/2010 • For Japanese tax purposes Japanese civil law partnerships (in Japanese nin’i kumiai, referred to below as ‘NK’s) are treated as...Read More