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.
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
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
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