Countries

Japan tax research

An orientation to the published research, tools, policy analysis and primary sources currently available for Japan.

This orientation links to published material; it does not replace underlying source documents or advice for an individual situation.

Published research

• Optimizing Tax Deductions under the FY2026 Personal Income Tax Reforms in Japan — Recent changes to basic exemptions and deductions in Japan open opportunities for individuals to reduce taxable income—if they act before the rules take effect.
• Navigating Japan’s Platform Taxation Rules as a Digital Nomad — If you provide digital services or apps from outside Japan, emerging platform taxation rules may create new exposure—even if you never set foot in the country.
• Tax Planning When Exiting Japan: Understanding the Exit Tax (国外転出時課税制度) — If you own substantial assets in Japan and plan to move abroad, Japan’s exit tax regime demands strategic tax planning to avoid unexpected liabilities.
• Setting Up a Digital Nomad Strategy in Japan under Emerging Rules — Japan’s 2026 rules are clarifying permanent establishment, non-resident income, and consumption tax for remote workers—craft your setup to reduce risk and optimize tax benefits.
• Japan Compliance for Exit Tax and Residency Obligations in 2026 — As mid-2026 shifts Japan’s filing requirements for departing individuals, expatriation can trigger major tax compliance triggers—here’s what you need to know.
• Navigating Japan’s Recent Labor and Retirement Tax Changes for Expats — Key changes to Japan’s retirement income tax and non-taxable allowances impact expat planning; learn what’s new and how to take full advantage.
• Entity Setup in Japan Post-Tax Reform: Choosing Your Corporate Form and Tax Incentives — With Japan’s tax reform ushering in changes for corporations—from depreciation rules to criteria for tax credits—this article helps entities picking their legal form or optimizing existing ones.
• Planning for High-Income Individuals: Japan’s Top Income Bracket Reforms — Recent tax reform proposals reduce special deductions for very high incomes and increase top marginal rates. Key planning tools are now even more crucial for high earners.
• Navigating Japan’s Upcoming e-Tax System Overhaul: What Expats & Businesses Must Know — Japan’s tax authority is rolling out a major digital transformation—including updated tax forms, new submission formats, and e-Tax system maintenance in September 2026. Here’s how to prepare.
• Tax Planning for High-Income Individuals under Japan’s 2026 Reform — Japan’s 2026 tax changes bring higher rates for top incomes and revised deductions—plan now to reduce burden legally.
• Case Study: How Japan’s Global Minimum Tax & R&D Tax Incentives Affect Multinational Corporations — Multinationals in Japan must now navigate Pillar Two rules and revamped R&D tax credits to optimize costs under the 2026 tax reforms.
• Digital Nomads in Japan: Understanding Platform Taxation & Departures — As Japan expands rules on digital economy taxation and departure procedures, digital nomads need clarity on platform taxes and exit-related filings.
• Preparing for the September 24 e-Tax & Filing Form Overhaul: Compliance Steps — Japan’s tax system gets a major digital and paper face-lift this fall — here’s how to adjust for new forms, new submission rules, and e-Tax system changes.
• Digital Nomads and Non-Residents: Tax & Return Obligations When Leaving Japan in 2026 — If you're planning to depart Japan this year, or manage cross-border work, this guide clarifies who must file, appoint an agent, and how your Japanese income stays taxed.
• Navigating Japan’s Tougher Tax on Ultra-High Incomes: What You Need to Know — New 2026 reforms curb tax thresholds for top earners — understand who’s affected, how it’s calculated, and what steps you can take to manage your liabilities in Japan.
• Setting Up a Foreign-Business Entity Under Japan’s Corporation & Minimum Tax Rules: Key Considerations — Understand the structuring of foreign business entities in Japan under recent tax rules, including minimum taxation and tax reform impacts, to make informed decisions when entering or managing operations here.
• Tax Breaks & New Refund-Like Credit: Japan’s Plan for ‘給付付き税額控除’ — Japan is introducing a “tax rebate with credit” (給付付き税額控除) to support working low- and middle-income people, tentatively starting in fiscal 2028, with new bridging measures.
• Navigating Japan’s New e-Tax System Overhaul: What Residents and Expats Must Know — Japan is making sweeping changes to its e-Tax system and notification delivery starting September 24, 2026—affecting how you file, receive notices, and maintain tax documents.
• Entity Setup for Multinationals: Navigating Japan’s Global Minimum Tax and Foreign-Subsidiary Rules — New reforms under FY2026 overhaul Japan’s treatment of multinationals—understand how global minimum taxation and the foreign subsidiary consolidation reforms impact entity structuring.
• Compliance for Exit: Japan’s ‘Exit Tax’ and Related Obligations for High-Net-Worth Individuals — Japan’s国外転出時課税制度 (exit tax system) has specific triggers—worth knowing before you leave.
• Optimizing Tax Planning in Japan: Key Reforms From FY2026 That Expatriates Should Know — Recent amendments in Japan’s FY2026 tax law have raised basic income deductions and adjusted rates—here’s how expats can leverage these changes for strategic planning.
• Japan’s FY2026 Tax Reform: Strategic Planning for High-Net-Worth & Corporate Investors — Major FY2026 reforms aim to redistribute tax burdens and enhance investment incentives — action now by high net worth and corporate taxpayers could yield real benefits.
• Navigating Japan’s Tax System Update: e-Tax Redesign & What Expatriates Must Know — A major overhaul of Japan’s national tax system is on the horizon. Learn how the changes to e-Tax, form formats, and filing procedures could affect expats and international residents.
• Ensuring Compliance: System Updates & Procedural Reforms Under FY2026 Tax Reforms — Japan’s procedural reforms introduce changed tax form formats, stricter record keeping, and stronger penalties under digital accounting systems—affecting both individuals and corporations.
• Digital Nomads in Japan: Tax Residency, Exit Tax & Q&A on Basic Deductions — Non-residents working remotely in Japan must understand new exit tax rules, basic deduction changes, and special status categories that affect their income tax liabilities.
• Tax Planning in Japan: Leveraging the New Base Deduction & Eliminating Environmental Vehicle Levies — With recent tax reforms introducing enhanced base deductions and abolishing environmental performance levies, individuals and businesses can restructure finances to enjoy significant savings.
• Entity Setup in Japan: Choosing the Right Structure under 2026 Tax Reforms — Recent Japanese tax reforms affect how different business entities are taxed, especially regarding deductions, investment tax credits, and reporting requirements—making entity selection more critical.
• Navigating Japan’s 2026 Tax Regime as a Digital Nomad: Residency, Domestic Source, and Deductions — Digital nomads in Japan must grasp recent reforms on residency, bracketed deductions, and source-based taxation—especially those tied to foreign income and asset ownership.
• How Japan’s Move to Refund-Based Duty-Free Sales Impacts Tax-Free Shopping & Travel Budgets — From November 1, 2026 onward, foreign tourists shopping duty-free in Japan will see dramatic changes: deferred refunds, purchase tracking and customs verification become central in the new system.
• Compliance for Expats: Decoding Japan’s ‘Exit Tax’ (国外転出時課税制度) — Japan’s Exit Tax requires certain long-term residents leaving the country with substantial assets to report and potentially pay tax on hidden gains—even before they’re sold. Here’s what expats must know to stay compliant.
• Navigating Japan’s Constantly Evolving Income Tax Landscape: Top Planning Strategies — With Japan’s FY2026 tax reforms introducing sweeping changes—higher rates for the ultra-wealthy, revised deductions & expanded NISA—it’s crucial for high net worth individuals to adapt their tax planning now.
• Digital Nomads and the ‘Exit’ Scenario: Tax Residency, Exit Tax & Japan’s Worldwide Income Rules — If you’re a digital nomad moving in and out of Japan, or planning to exit, recent legal definitions and exit tax rules mean your timing of departure—and income recognition—can make a big difference.
• Compliance Essentials for Platform Operators: Consumption Tax Changes for Cross-Border Digital Services — Japan’s upcoming reforms overhaul taxation rules for cross-border e-commerce and platform services—platform operators, both domestic and foreign, must take urgent compliance action.
• Tax Planning for High Earners: Japan’s New Rate Brackets and Extreme High-Income Measures — Recent reforms in Japan tighten tax obligations for the very high-income bracket, introducing steeper rates and lowering exemption thresholds—making proactive planning more crucial than ever.
• Digital Nomads in Japan: Understanding Exit Tax and Non-Resident Tax Treatment — From newly strengthened rules for international taxation to handling exit tax on foreign-held securities, digital nomads need to master Japan’s 2026 tax reforms to avoid surprises.
• Tax Planning in Japan: Making the Most of the 2026 Reform’s Basic Exemption and Defense Tax — Japan’s FY2026 tax reform brings key changes to basic exemptions, deductions, and introduces a new Defense Special Income Tax — critical adjustments for high earners and middle-income households.
• Digital Nomads & Exit-Bound Expats: Navigating Japan’s Departure Tax, Exit Filing, and Foreign Assets Rules — For those leaving Japan—whether digital nomads, expired permit holders, or long-term travellers—Japan’s exit tax, foreign asset declarations, and filing obligations are more complex than many anticipate.
• Compliance Update: Japan’s Move to System-wide Digital Notifications via e-Tax — Japan is expanding the scope of notices delivered electronically via e-Tax, enabling unified consent and streamlining tax compliance obligations—what all taxpayers need to know now.
• What Japan’s Tax Reform Means for High Earners: New Rates, Lower Thresholds, Global Updates — Japan’s 2026 fiscal tax reform tightens the top income bracket, raises rates to 30% for certain high earners, and strengthens global tax rules—here’s what individuals and corporations need to know.
• Staying Compliant with Japan’s Global Minimum Tax and Foreign Entity Rules — Japan’s FY2026 tax reform brings substantive changes for multinational corporations and foreign entities — driven by new global minimum tax rules and tightening of controlled foreign companies regulations.
• Non-cash Benefits: Maximizing Meals & Commuting Allowances Under Japan’s 2026 Tax Rules — New changes to Japan’s non-cash benefit rules present planning opportunities — especially for meals and commuting allowances. Employers and employees alike must carefully adjust policies starting April 1, 2026.
• Entity Setup in Japan: Choosing Between Godo Kaisha, Kabushiki Kaisha, or Branch Office — Setting up a business entity in Japan involves choosing between types with unique tax, reporting, and incorporation rules—this guide helps foreign founders choose the right form.
• Ensuring Compliance for Digital Nomads in Japan: Residency, Exit Taxes, and Reporting — Digital nomads and remote workers need to be aware of Japanese rules on residency, exit tax, and foreign income reporting—the recent guidance clarifies obligations and offers tips to avoid penalties.
• Navigating Japan’s Recent Income Tax Reforms: What's New for Expats and Residents — Recent changes to Japan's individual income tax system, including base deduction increases and spouse/family exemption updates, have significant implications for both expatriates and Japanese residents—learn how to optimize your tax position now.
• Case Study: Moving Out of Japan During the Tax Year—What You Must Do — Leaving Japan mid-year triggers “final returns,” selection of tax agents, and reporting of various income categories—essential to avoid penalties.
• How Japan’s FY2026 Tax Reform Impacts Expats, Investors & High Earners — Major changes like raised basic deductions, fairness for high incomes, and incentives for investment will affect expats, asset holders and those with large income.
• e-Tax Transition in Japan: What Employers and Expats Need to Know Now — Recent reforms require many businesses to submit statutory reports digitally—a change that could affect expats and employers depending on report volume.
• Planning for Japan’s FY2026 Tax Reform: Impacts on High Earners & Investors — Japan’s FY2026 reforms introduce steeper taxes for top income earners, expanded deductions for investors, and lifted thresholds for asset investment — what you need to know while planning wealth in 2026-27.
• Japan’s Digital Filing Overhaul: What Changes for e-Tax & Paper Forms — From September 24, 2026, Japan introduces sweeping e-Tax system and paper form changes — here’s what digital nomads, small businesses, and expats need to know now.
• Structuring Your Business: How BEPS & Foreign Subsidiary Rules Shift in Japan’s 2026 Entity Landscape — Japan’s FY2026 changes bring in stronger BEPS measures and stricter foreign subsidiary rules—critical for multinationals and startups choosing Japan as a hub.
• How Japan’s Exit Tax & Foreign Income Credit Rule Impact Digital Nomads — Recent FY2026 reforms introduced stronger exit tax measures and clarified foreign income credits, changing what digital nomads working in Japan need to know.
• Maximizing Benefits from Japan’s New Commuting Allowance Rules — Recent changes to Japan’s commuting allowance non-taxable limits open opportunities for salaried expats and employees. Here’s how to make the most of them.
• Structuring a Japanese Entity for Global R&D: Entity Setup & Strategic Tax Incentives — For companies investing in AI, biotech, or quantum technology, Japan’s new entity-level incentives under FY2026 offer powerful tools when structuring your operations intelligently.
• Compliance Guide for Digital Nomads and Expats Leaving Japan (Exit Tax and Reporting Obligations) — Whether you’re a digital nomad or planning to exit Japan permanently, several key rules—exit tax, agent notifications, and asset reporting—can deeply affect your tax liability.
• Maximizing Retirement and Investment Deductions in Japan under the FY2026 Reforms — The FY2026 Japanese tax reforms allow **higher deductions for baseline exemptions, salary income, and research & development**—eligible individuals and companies can reap significant benefits by understanding the changes.
• Digital Nomads in Japan: Handling Global Minimum Tax & Income Tax Compliance Post-2026 — With Japan implementing the global minimum tax (from accounting periods starting in 2026) and adjusting income tax brackets, nomads need to update their compliance strategies—especially if they’re part of multinational entities or earning abroad.
• Planning for Japan’s New International Tourist Tax: What Expats & Digital Nomads Should Know — From July 1, 2026 Japan increased its departure tax to ¥3,000 — here’s how that affects travelers, how it’s collected, and what planning strategies you can use if you’re frequently moving in and out of the country.
• Digital Nomads and Expat Income Rules: What Japan’s Price Inflation Reforms Mean for You — Japan’s reforms adjust income thresholds and deductions in response to inflation—significant for nomads or remote workers earning globally.
• Complying with Japan’s Global Minimum Tax and Foreign Controlled Entity Rules — Recent reforms align Japan with OECD BEPS 2.0 rules, impacting foreign subsidiaries and global minimum taxation for large corporate groups.
• How Japan’s New Blue Return Deduction Rules Affect Self-Employed Expats — Major changes to Japan’s blue return deductions starting for income from FY 2027 (令和９年分) create both opportunities and pitfalls for self-employed expats. Here’s what to plan for.
• Entity Setup and the Foreign Subsidiary Tax Rules After FY2026 Reforms — Japan’s foreign subsidiary consolidation rules (CFC), paper company tests, and tax burden tests have been tightened under the latest reforms—prepare your entity structure accordingly.
• CRS & CARF Reporting Tightens for Expatriates under Japan’s FY2026 Regime — In 2026 Japan strengthened its automatic information exchange for non-resident financial and crypto transactions—understand your obligations under CRS and CARF to avoid penalties.
• Mastering Japan's New Foundation: Adjusted Basic and Employment Income Deductions — Japan’s 2026 tax reform introduces key changes to the basic deduction and employment income deduction—and understanding these can lead to substantial savings.
• What the New Japan-Philippines Tax Treaty Means for Expats and Businesses — A new treaty between Japan and the Philippines updates business profit taxation, investment income, and anti-abuse rules — here’s how it impacts expats and cross-border entities.
• Navigating Japan’s New High-Income Tax Rules: Effective Enforcement From FY 2026 — Japan shifted its top taxation rate and reduced high-income exemptions; learn how these apply from FY 2026 and what strategies high earners should consider now.
• How Japan’s 2026 Changes in Non-Taxable Commuting & Meals Affect Your Take-Home Pay — Japan increased the non-taxable thresholds for commuting and meals starting April 1, 2026 — explore how these updates reduce taxable income and what practical steps you should take if you're an employee or employer.
• Setting Up a Japanese Entity Post-Reform: Key Changes for Foreign Investors — Japan’s FY 2026 tax changes reshape corporate incentives, deduction thresholds, and compliance frameworks. Foreign investors should align entity setup strategies with these updates.
• Digital Nomads and Japan’s CRS Reform: What Remote Workers Should Know — With updates to the Common Reporting Standard effective from 2026, remote workers and nomads earning or holding assets across borders face new reporting obligations—here’s how to stay compliant.
• Navigating Japan’s Rising Tax Burden: What High-Income Expatriates Need to Know in FY 2026 — Recent reforms in Japan have significantly raised tax rates and reduced deductions for top earners. Learn how to mitigate impact and plan your finances with strategic insight.
• Compliance Checklist for Digital Nomads Under Japanese Exit & Residency Tax Rules — Digital nomads heading in or out of Japan face crucial tax filing obligations around residency, income source, and exit procedures—don’t get caught unprepared.
• Maximizing Japan’s New Basic Exemption: Strategic Tax Planning for Employees — Japan’s FY2026 tax overhaul boosts the basic exemption and minimum employment income deduction—this could mean thousands in savings for salaried workers if you know how to plan.
• Digital Nomad Guide: Navigating International Tourist Tax & Withholding Rules in Japan — For digital nomads entering or working temporarily in Japan, understanding the international tourist tax and source taxation can make or break your net income.
• Staying Compliant When Leaving Japan: Exit Tax & The Assets and Liabilities Reporting Requirements — Before ending your Japan residency, understanding exit taxation and required reports can save you from unexpected liabilities and penalties.
• How Japan’s FY2026 Tax Reform Raises Basic Deductions and Why Expats Should Care — Japan’s latest tax reform boosts key deductions and adjusts the threshold for minimal taxation—changes with major implications for expats and high earners alike.
• Compliance for Expats and Digital Nomads: Exit Tax & Reporting in Japan — Understand obligations when leaving Japan or operating as a digital nomad under Japan’s foreign asset, exit tax, and nonresident income rules.
• Tax Planning in Japan: Leveraging the FY2026 Income Tax Reforms — Recent Japanese tax reforms offer new planning opportunities—from higher basic deductions to the adjustment of tax thresholds for high-income earners.
• Entity Setup in Japan in Light of New Measures for High-Income Individuals & Global Minimum Tax — If you're considering setting up a business in Japan or a subsidiary, understanding the 2026 tax reforms—particularly for very high incomes and the global minimum tax—is essential to avoid surprises.
• Compliance and Practicalities of Japan’s New International Tourist Tax and Refund Method for Tax-Free Shopping — Tax rate hikes and system shifts for tourists affect import/export compliance—learn how the new rules from July and November 2026 impact non-residents, tax-free shops, and refunds.
• Planning for Japan’s New “給付付き税額控除” Subsidy Scheme: What Middle and Low-Income Workers Should Know — Japan has approved a new income-linked refundable tax credit (“給付付き税額控除”) starting in FY2029 to ease burden on lower-income workers—here’s how to align your tax planning now.
• Addressing Ultra-High Income: Japan’s Tax Band Overhaul and How Top Earners Should Respond — Japan is lowering thresholds and raising taxes for ultra-high income; top earners need to plan ahead as rate jumps hit from FY2029.
• Digital Platforms & Consumption Tax: What Expats & Nomads Need to Know in Japan — Japan’s consumption tax rules are tightening around digital platforms and cross-border sales; foreign service providers, e-commerce sellers and platform operators must adapt.
• Blue Return Special Deduction & Digital Ledger Upgrades: Maximizing Benefits in Japan — Recent reforms tie higher blue return deductions to digital bookkeeping and e-Tax usage. Here's how self-employed taxpayers can navigate and leverage the new rules for deductions up to ¥75 million.
• Compliance Essentials: Withholding & Non-Resident Income After Japan’s 2026 Tax Changes — Withholding rules and non-resident income treatments have shifted significantly—this compliance guide explains what employers and foreign entities must update.
• Corporate Entity Strategies under Japan’s 2026 Tax Reform: Building for Productivity and Fairness — Japan’s 2026 reforms sharpen focus on productivity-linked investment and fairness in tax burdens, reshaping the calculus for corporations and entity setup.
• Navigating Japan’s Revised Income Tax Basics for Expats and Non-Residents — Recent changes to Japan’s base deduction and source income rules significantly affect expats and those becoming non-residents—this guide breaks down what to expect and how to plan.
• Entity Setup & Tax Incentives: Japan’s FY2026 Reforms for Corporates — Japan’s FY2026 tax reform introduces major incentives for capital investment and new thresholds for high-income taxation—this article guides businesses through setting up and utilizing these changes.
• Exit Tax (国外転出時課税制度): What Expats in Japan Need to Know — Japan’s exit tax rules can create a surprise tax bill when leaving—this article breaks down who’s affected, what assets are included, and how to plan effectively.
• Digital Nomads & Japan: What the International Tourist Tax Hike Means for Departures — Japan increased its international tourist tax on departures from ¥1,000 to ¥3,000 as of July 1, 2026—here’s how that affects nomads transiting in and out of Japan.
• Setting Up a Company in Japan Post-2026 Tax Reform: Entity Choices and Effective Structures — Corporate tax reform introduces major incentives for R&D and equipment investment—structure accordingly.
• Compliance Essentials for Expats in Japan: Exit Tax, Residency Rules, and Source Tax Obligations — For expats and non-resident individuals, Japan’s evolving rules on residency, source income, and exit tax demand attention.
• Maximizing Deductions in Japan’s New Tax Regime: A Tax Planning Guide for High-Income Earners — Japan’s recent tax reform introduces higher basic deductions and tougher rules around deductions—high-income earners need a game plan.
• Entity Setup & Corporate R&D Incentives under Japan’s 2026 Reform — Japan’s 2026 tax changes revamp incentives for R&D, large capital investments and restructure special deductions—key for corporations setting up or scaling operations.
• Taxes for Digital Nomads in Japan: What the New ‘特定活動’ Visa Means — Japan’s new ‘特定活動’ stay for digital nomads comes with specific tax residency and income tax implications—vital info before moving or working remotely from Japan.
• How Japan’s 2026 Tax Reform Impacts High-Income Individuals — Key changes in Japan’s 2026 tax reform affect high-earners with revised thresholds, progressive rates, and surtaxes—understanding these is essential for optimal planning.
• Navigating Japan’s Invoice Reform & Simplified Consumption Tax for Small Businesses — Japan’s new “3-割特例” offers small operators relief under the consumption tax – here’s how to qualify and plan.
• How Japan’s Higher Basic Deduction and Income‐Based Changes Affect Expat Tax Planning — Recent Japanese tax reform raised basic deductions and altered income thresholds ‒ here’s what expatriates need to adapt now.
• Entity Setup & Entity-Based Reliefs: Adjusting to Japan’s Corporate R&D and Investment Tax Changes — Japan’s corporate tax reliefs around R&D, equipment investment, and regional investment are changing in 2026. Here’s how companies can adapt entity structures to optimize new tax incentives.
• Planning for High Incomes: Japan’s New Bracket & Minimum Deduction Changes — Starting April 2026, Japan restructured its deduction thresholds and base for high-income earners. Here’s what to consider if you expect to make ¥20 million or more.
• Digital Nomads & Japan: How Japan’s New ‘Platform Tax’ Affects Cross-Border E-Commerce Sellers — Japan’s 2026 tax reforms introduce sweeping changes under the platform taxation regime. If you’re providing goods online from abroad or through a marketplace, these shifts could reshape your obligations under Japanese consumption tax.
• Future-Proofing Your Personal Tax Plan in Japan Amid FY2026 Reform — With sweeping changes to deductions, thresholds, and tax credits in FY2026, individuals must adjust their year-end strategies now.
• Digital Nomads in Japan: Residency, Income Tax, and Exit-Tax Essentials — For remote workers and nomads, Japan’s rules on departure, income, and wealth transfers carry pitfalls—learn how to stay compliant.
• Planning Around Japan’s New CFC Rules: What Multinationals Need to Know — Recent reforms to Japan’s foreign subsidiary consolidation (CFC) rules bring relief for companies in low-tax jurisdictions—but also new compliance steps.
• Entity Setup & Entity-Level International Tax: Japan’s Foreign Subsidiary Regime Updated — Japan has tightened its foreign subsidiary rules and minimum taxation; setting up entities abroad now requires careful design to avoid adverse tax consequences.
• Compliance for Digital Nomads: Japan’s 2026 Consumption Tax Reforms Affecting Cross-Border E-Services — New consumption tax reforms targeting electronic services and cross-border sales are changing the game for freelancers, platform providers, and remote workers interacting with Japanese clients.
• Planning for Japan’s 2026 Exit Tax: What High-Value Individuals Need to Know — Japan’s “exit tax” for residents leaving the country can trigger taxation on hidden gains—but there are still ways to legally manage or delay the burden.
• What Digital Nomads in Japan Need to Know About the Departure Tax & Related Reforms — Japan has adjusted its traveler departure tax and is tightening rules for cross-border online sales; nomads must understand what’s changing.
• Japan’s e-Tax System Overhaul: How Individuals & Businesses Must Adapt — Significant digital tax process changes are coming to Japan on September 24, 2026—here’s how to adjust now to stay compliant and leverage new efficiencies.
• Maximizing Tax Savings Through Japan’s Global Minimum Tax Regime — With Japan recently updating its global minimum tax rules, multinational firms must act now to ensure compliance and leverage exemptions—here’s what you need to know.
• Entity Setup & Corporate Incentives: Taking Advantage of Japan’s New R&D and Capital Investment Tax Measures — Companies restructuring or investing now can access powerful new tax credits and incentives introduced in Japan’s 2026 reforms—if they align with eligibility criteria.
• How Japan’s 2026 Tax Reforms Change Your Filing: Planning Tips for Employees & Investors — Key 2026 reforms in income tax, deductions and non-taxable thresholds could reduce tax burden for many—but you’ll need to plan carefully to benefit.
• Digital Nomads in Japan: Exit Tax, Residency, and New Obligations You Shouldn’t Miss — New rules under Japan’s FY2026 reform contain critical changes for digital nomads—especially regarding when exit tax applies and how cross-border income is taxed.
• Understanding Japan’s “Strong Economy” Incentives: Entity Setup & Business Investment Breakdowns — Japan’s latest corporate tax reform marks major incentives for large-scale, high value-added capital investment—with instant write-offs and tax credits now on the table for many businesses.
• Maximizing Post-Inflation Relief: Japan’s New Income Tax Rewrite — With recent policy changes raising the basic exemption and employment income deduction, low- and middle-income earners in Japan face new opportunities for tax relief.
• Entity Setup & Cross-Border Structuring Under Japan’s Foreign Subsidiary Tax Changes — Revisions to Japan’s foreign-subsidiary consolidation rules (‘外国子会社合算税制’) affect how Japanese parent companies are taxed on foreign affiliates—essential for structuring entities or for expats managing international businesses.
• Navigating Japan’s New Platform VAT Rules and Retail Consumption Tax Reforms — Starting in late-2026 and beyond, changes to Japan’s consumption tax rules—especially for cross-border e-commerce and tax-free shopping—will reshape compliance for digital nomads, exporters, and online sellers.
• Maximizing Tax Relief: New Income Tax and Deduction Reforms in Japan — Recent reforms in Japan raise baseline deductions and reshape tax burden for low-to-middle income earners, offering fresh planning pathways for expats and locals alike.
• Living in Japan as a Digital Nomad: Tax Implications for 2026 Changes — Japan’s recent reforms make it more favorable for remote workers who dip in and out of the country—changes to residence, deduction eligibility, and non‐resident treatment may affect your tax status.
• Key Compliance Shifts for Employers in Japan Under the New 2026 Withholding Rules — Employers in Japan face new requirements under the FY2026 reforms—including updates to withholding tax tables, non‐cash benefit thresholds, and record retention—mandating operational adjustments by year‐end.
• Leveraging the 2026 Japan Tax Reforms: Planning for Salary Earners — With Japan’s FY2026 tax reforms introducing higher basic deductions, stricter controls on employment income deductions, and adjusted exemption criteria for dependents, salary earners must realign their planning to optimize take-home income under the new rules.
• Setting Up a Business Entity in Japan Post-Reform: Navigating New Credits & Income Tax — Corporate investors and startups can benefit from Japan’s expanded R&D credits and defense tax reforms, but only with the right entity structure and timing.
• Compliance Essentials: How the New International Tourist Tax (国際観光旅客税) Change Affects Operators and Travelers — Japan raised the international tourist tax to ¥3,000 per departure and adjusted the rules—operators and travelers need to understand who pays what and when.
• Tax Planning for High-Income Individuals in Japan: Understanding the 2026 Margin Tax Reform — Japan has introduced a set of changes targeting top earners, including adjustments to tax rates and special deduction caps. Knowing these can sharpen your tax planning strategy.

Recent policy analysis

• Introduction of “給付付き税額控除” and Zero-Rate Food Tax Transition — The government has decided to introduce an income-linked tax credit with cash benefit (給付付き税額控除) for working low- and middle-income individuals in FY 2029, with transitional measures starting from April 1, FY 2028. As a bridge, the consumption tax on food & beverages will be reduced from current 8% to **0%** for two years. The policy aims to decrease tax burden for low/mid earners and smooth ‘income walls’ that discourage extra work.
• 法定調書の提出義務者のe-Tax等義務化（法定調書提出方法変更） — Employers and withholding agents who submit statutory payment reports (法定調書) in Japan must begin using e-Tax, eLTAX, or CD/DVD submissions when the number of reports submitted in a baseline prior year meets or exceeds specified thresholds. The threshold is being lowered: previously 100+ reports required it; under new rules 30+ reports trigger the obligation. This applies to filings from **January 1, 2028** future submissions (令和９年１月以後提出分).
• Basic Policy Decision on Introducing 給付付き税額控除 (Benefit-Attached Tax Credit) for Working Individuals — The Japanese Cabinet has decided to introduce a new **給付付き税額控除** system, offering income-linked tax credits for middle- and low-income workers, to increase take-home pay, reduce work disincentives, and provide relief from inflation. The scheme will take full effect in FY 2029; as a transitional measure, from April 1, 2027 for two years, there will be reduced consumption tax on food and beverages and early income-linked grants to approximate zero tax burden on those goods. The policy responds to concerns over the income “wall” and fairness of tax burden under rising costs.
• 防衛特別所得税の創設 — A new Defense Special Income Tax (防衛特別所得税) adds a 1% surtax to income tax (基準所得税額) for individuals, effective from the tax year starting January 2027. The Reform reduces the Reconstruction Special Income Tax (復興特別所得税) rate by 1% to offset burden at transition.
• Extreme High Income Tax Burden Revisions (令和5年度見直し) — Japan lowered the ‘special deduction amount’ from **JPY 330 million to JPY 165 million** for defining base income for additional high income tax burden, and raised the surcharge rate from **22.5% to 30%**, applying to the sum of employment, business, investment, capital gains and other income. This change kicks in for **income year 2027 (令和9年分所得税より)**.
• 所得税の基礎控除の引上げ等について — 令和８年度税制改正により、所得税の基礎控除を引き上げ、給与所得控除の最低保障額を引上げるとともに扶養親族等の所得要件を見直す改正。これらは原則として令和８年12月1日に施行され、令和８年分以後の所得税について適用。
• 令和８年度税制改正による所得税の基礎控除の引上げ等について — This policy raises the basic deduction (基礎控除), increases the minimum guarantee for salary income deductions, and adjusts dependent and related deduction thresholds for income tax. It comes into effect for income tax in fiscal year 2026 and affects withholding from December 1, 2026. These changes reduce taxable income for many individual taxpayers.
• 令和８年度所得税の基礎控除等の見直し等Ｑ＆Ａ — Provides detailed administrative guidance on the 2026 revisions to base deduction and special addition, especially for those becoming non-residents; how to file pre-final returns, request corrections; requirement for tax representative.
• Switch to Refund Method for Tax-Free Shopping for Foreign Tourists from November 1, 2026 — From November 1, 2026, Japan will move the tax-free shopping system to a **refund method**. Foreign tourists will purchase goods **including consumption tax**, then at customs confirm export of those goods within **90 days** of purchase. Tax-free shops must retain purchase and customs confirmation information and refund the consumption tax to eligible purchasers after confirmation. This replaces the earlier immediate exemption system.
• 輸出物品販売場制度のリファンド方式への見直し — Reforms to Japan’s tax-free shopping system: from November 1, 2026, duty-free stores change over to refund方式, shifting VAT collection to point-of-sale followed by refunds when tourists depart. Affects retailers and overseas shoppers alike.
• 令和８年度税制改正特集：消費税簡易課税制度とインボイス制度の特例見直し — Under the 令和８年度 tax reform: for sole proprietors whose taxable sales in the base period (two years earlier) are ¥10 million or less, and who register as invoice‐issuing operators, the special method applies so that in the final consumption tax filing for fiscal years 令和９年 and 令和10年, they may calculate payable tax as **30% of sales tax amount** (売上税額の３割) rather than the previous 20% special rule. Also, smoothing measures are provided to ease transition to simplified taxation under the invoice system. This change significantly impacts small business operators. Effective from fiscal year 令和９ onward for income calculation. Source published ~2 weeks ago.
• 国税システムの更改について (National Tax System Renewal from September 24, 2026) — Japan's tax authorities will renew the national tax system on September 24, 2026. Key changes include new form templates (paper forms/applications/statutory documents), switch to white-black layouts, change ‘整理番号’ field to a 13-digit ‘問い合わせ番号’, shift from fixed IP to dynamic IP for e-Tax access, change in disposition notice electronic consent from case-by-case to blanket consent, and changes in allowed character sets per JIS standards. Implications include needed updates to software, filing processes, access methods, and communications preference ahead of effective date.
• Electronic Delivery Expansion of Tax Notices (処分通知等の電子交付の拡充) via e-Tax — From September 24, 2026, taxpayers must provide unified consent (一括同意) via e-Tax in order to receive various tax notifications and notices electronically. The scope of ‘処分通知等’ is expanded to include assessment notices, refund notifications, certification letters, housing loan deduction paperwork among others. Prior consent given before September 23, 2026 may suffice for certain items.
• e-Tax System Renewal — expanded electronic delivery & new form layouts — Effective September 24, 2026, Japan is updating its national tax system to expand electronic delivery of disposition notices (処分通知等), changing consent procedures to blanket consent, modifying many paper/e-Tax form layouts (numbering, colors, header dates, character sets), and transitioning IP access from fixed to dynamic. These changes affect all who file or receive tax documents via e-Tax.
• 国税システムの更改について — Japan’s National Tax Agency will overhaul its national tax system on **September 24, 2026 (令和8年9月24日)**. Changes include new paper form layouts (white/black, removal of duplicate copies), shift from fixed to dynamic IP addresses for e-Tax access, expansion of electronic notifications via blanket consent, updated kanji standards using JIS X 0213, and revised formats for “国税徴収高計算書” and direct payment forms. Those filing or paying taxes—from individuals to large corporations—will need to update forms, systems, and networks to remain compliant.
• 国税システムの更改について (変更される申告書等の様式および電子交付制度) — The National Tax Agency’s announcement that from **September 24, 2026**, various paper tax returns, applications, and statutory forms will adopt **new formats**, colours simplified to black-and-white, and that **electronic notification of assessments** will transition from per-application consent to blanket prior consent via e-Tax.
• 一部改正について: 法定資料を光ディスク及び磁気ディスクにより提出する場合の標準規格等の制定 — A partial revision in the Official Interpretation Notice revises standards for submitting statutory documents via optical or magnetic disks. Effective **令和８年９月２４日**, revised standards apply to all statutory reports (excluding derivatives/statements related to crypto-asset derivatives). The forms of 源泉徴収票 and public pension withholding slips are updated starting **令和９年１月１日**. These changes tie into the system overhaul and new tax reform measures.
• 国税通則法施行規則第十五条第一項に規定する国税庁長官が定める書類を定める件（改正告示第23号） — Amendment (告示第23号) to specify which documents are designated by the Commissioner of the NTA under Article 15, paragraph 1 of the National Tax General Rules Enforcement Regulations; modifies the list of documents required for various tax‐law notices and applications. Important for procedural compliance.
• 国際観光旅客税の税率引上げ — The rate of the International Tourist Tax (国際観光旅客税) was increased from ¥1,000 to ¥3,000 per departure for most outbound travelers, effective July 1, 2026. Certain transport contracts concluded before that date may retain the old rate.
• 令和８年度税制改正の大綱：国外電子商取引・免税制度・課税方式の見直し等 — The FY2026 tax reform introduces platform taxation (where platforms collect consumption tax for cross-border e-commerce), lowers thresholds for small-value imports taxed, transitions tax-free shopping to a refund method, and increases the international tourist departure tax from ¥1,000 to ¥3,000 effective July 1, 2026.
• 国際観光旅客税 税率改定（令和８年７月１日施行） — As of July 1, 2026, the International Tourist Tax levied on departures from Japan increased from ¥1,000 to ¥3,000 per departure. Contracts concluded before that date may still use the old rate under transitional measures. Affects all passengers departing by aircraft or ship, with exemptions for certain diplomats, children under two, transit passengers, etc.
• Increase of International Tourist Tax Rate from ¥1,000 to ¥3,000 per Departure — Effective July 1, 2026, the rate of the International Tourist Tax (国際観光旅客税) was raised from ¥1,000 to ¥3,000 for passengers departing Japan by air or ship. Contracts issued prior to June 30, 2026 that cover departures post-increase date are grandfathered under the old rate. Applies to all international tourists departing except those exempt under official categories such as diplomats and certain transit cases.
• 国際観光旅客税の税率引上げ（International Tourist Tax Rate Increase） — The departure tax per international tourist leaving Japan is raised from ¥1,000 to ¥3,000 per departure from July 1, 2026. A transitional measure continues to use ¥1,000 for departures under certain contracts concluded before that date. Also impacted is the e-Tax software - specification changes to allow correct calculation and filing. Moderate to high impact especially for frequent travelers, tourists, nomads.
• International Tourist Tax Rate Increase to ¥3,000 per Departure — The tax rate for the International Tourist (観光旅客税) departing Japan has been raised from ¥1,000 to ¥3,000 per departure. The change applies from July 1, 2026, and requires adjustments in collection procedures, e-Tax software input formats, and interpretation for certain travel contracts concluded before that date.
• International Tourist Tax Rate Increase (国際観光旅客税の税率引上げ) — Effective July 1, 2026, Japan raised the international tourist tax (departure tax) from ¥1,000 to ¥3,000 per person per exit. Certain contracts signed before July 1, 2026 under specific conditions will allow the lower rate to continue under transition rules. All traveler exits on or after the effective date will generally be subject to the new rate.
• New Tax Agreement with the Kyrgyz Republic will Enter into Force — Japan has signed a new tax convention with Kyrgyz Republic, which will enter into force, affecting withholding rates, treaty-based reliefs for income such as dividends, interest, royalties, and addressing double taxation and tax information exchange. This opens opportunities for tax treaty planning for entities or individuals earning cross-border income between Japan and Kyrgyzstan.
• 通勤手当の非課税限度額の改正 — As of April 1, 2026, the non-taxable limits for commuting allowances (通勤手当) for employees using vehicles have been raised. For example, those commuting over 55 km one-way now enjoy a non-taxable entitlement of ¥38,700/month (up from ¥31,600). Other distance bands similarly increased. These changes retroactively apply for allowances paid from that date.
• 令和８年度税制改正の大綱 (FY2026 Tax Reform Outline) — The FY2026 tax reform significantly adjusts top income rates—reducing the threshold for the special tax from ¥330 million to ¥165 million yen, raising the rate from 22.5% to 30%, expands blue return deductions via e-Tax, tightens rules for foreign subsidiary taxation and implements global minimum tax. Applicable for income and fiscal years beginning April 1, 2026 or later. Affects both individuals and corporations, especially high net worth persons and multinational groups.
• 源泉所得税の改正のあらまし — Updates to withholding tax: non-taxable caps for employer provided meals raised from ¥3,500 to ¥7,500/month; meal/commute allowance revisions; changes apply for payments from April 1, 2026.
• 所得税の基礎控除等の引上げ等 — 年度税制改正の大綱（令和8年度）で、物価高への対応として基礎控除額が合計所得2,350万円以下の個人で40万円引き上げられ、給与所得控除の最低保障額も65万円から69万円に引き上げられた。
• 消費税簡易課税制度の適用時期及び届出期限の改正 — 簡易課税制度への移行に際し、2割特例・3割特例の適用を受けた法人等が簡易課税制度を選択する場合の届出期限が、適用を受ける課税期間の申告期限までに提出できるよう改正された。令和8年分以後の消費税について適用。
• 生命保険料控除の見直しにおける一般生命保険料控除の調整 — 年齢23歳未満の扶養親族がいる場合において、一般生命保険料控除の金額が所得税の計算上見直され、所定の措置が導入された。令和8年分の所得税から適用。
• 通勤手当の非課税限度額の改正について — Commuter allowance non-taxable limits have been revised as of April 1, 2026: employees using vehicles for commuting now benefit from higher non-taxable thresholds based on distance bands. Those using qualifying parking facilities get an additional amount (up to ¥5,000/month). Employers must use the updated limits for commuter allowances paid from that date forward.
• 食事の現物支給に係る所得税の非課税限度額の引上げについて — The non-taxable limit for meals provided in kind was increased from ¥3,500/month to ¥7,500/month under a law interpretation notice effective April 1, 2026. A related provision for night‐shift meal cash subsistence raises the per-meal non-cash cap from ¥300 to ¥650 per incident under similar conditions.
• 令和８年度税制改正の大綱（所得税関係） — The FY2026 tax reform major outline introducing increased **basic deduction**, higher minimum employment income deduction, reforms to foreign subsidiary CFC rules including paper-company exception removal, tightened effective tax rate tests, platform taxation for e-commerce, and significant adjustments to sales, consumption, and travel taxes.
• 令和８年度税制改正の大綱の概要 — The FY2026 Tax Reform (令和8年度税制改正) introduces major changes including inflation-indexed increases to basic deductions and employment income deductions; revised rates and thresholds for high income earners; expansions to corporate R&D and capital investment incentives; elimination and reforms of automobile environmental tax incentives; and increases in the international tourist tax. These measures aim to adjust tax burdens fairly in light of price rises and stimulate strong economic investment.
• 令和 8年度税制改正の大綱（大幅な設備投資促進および賃上げ促進税制見直し等を含む） — The FY 2026 tax reform (“令和8年度税制改正の大綱”) introduces several major changes in personal, corporate, consumption, and international taxation: including lowering the threshold for “very high income” additional taxation to ¥165 million, raising that marginal rate to 30 %; expanding consumption tax on low-value imports and stepping up platform obligations; increasing deductions like the basic exemption and salary income deduction in response to inflation; tightening rules on incentives and foreign subsidiary inclusion under global minimum tax rules. These reforms significantly affect high-income individuals, multinational corporations, and those engaged in cross-border digital services.
• 令和８年度税制改正の大綱（FY2026 Tax Reform Outline） — The FY2026 tax reform major outline enacted by cabinet decision on December 26, 2025 includes sweeping changes to individual, corporate, consumption and international tax regimes. Key measures include raising income tax thresholds and deductions to address inflation, increasing minimum salary income exemption, revisions to foreign subsidiary (CFC) taxation rules, and an international tourist tax increase from ¥1,000 to ¥3,000 effective July 2026. These changes materially affect individual and multinational taxpayers from fiscal year 2026-27 onward.([mof.go.jp](https://www.mof.go.jp/tax_policy/tax_reform/outline/fy2026/08taikou_gaiyou.htm?utm_source=openai))
• Revision to CFC Rules under the FY2026 Reform — Changes to Japan’s CFC (外国子会社合算税制) legislation include lowering the tax burden threshold from 30% to 27%, relaxing asset ratio requirements where subsidiaries have zero assets, extending deadlines for consolidation inclusion (e.g. allowing filing up to April), and reducing document attachment obligations for certain foreign‐subsidiary categories. These apply for foreign related companies’ fiscal years beginning on or after April 1, 2026.([mof.go.jp](https://www.mof.go.jp/about_mof/councils/beps_kenkyukai/260317shiryo1.pdf?utm_source=openai))
• 令和８年度税制改正の大綱（令和７年12月26日 閣議決定） — Major tax reform blueprint for FY2026. Raises the basic deduction for individuals, adjusts thresholds for non-taxable income, increases non-taxable limits for commuting allowances and employer-provided meals, introduces tax credits for R&D in strategic tech fields (AI, quantum, bio), and increases tax rates for very high incomes. Effective mainly from April 1, 2026 for income tax and other individual tax provisions. Other measures phased in or effective upon enactment. High impact for individuals and businesses, including expats.
• 見直し：給料等の差押禁止額の引上げなど納税者保護措置 — The 令和８年度 tax reform revises the thresholds for wage garnishment prohibition. The minimum portion exempt from seizure in wages and other salary‐type payments will increase: the base amount per month rises from ¥100,000 to **¥107,000**; for a spouse or other dependent living with the taxpayer, an additional **¥48,000** per person (previously ¥45,000) will be added. The reform also expands protection of grants and support payments (e.g. student aid or welfare) from being seized by tax authorities. These measures become effective April 1, 令和８ (2026).
• 令和8年度税制改正の大綱の概要 (Fiscal Year 2026 Tax Reform Outline) — The government has enacted sweeping changes in individual and corporate taxation as part of the FY2026 tax reform. Key changes include lowering the threshold for additional tax burdens from ¥330 million to ¥165 million, raising rates from 22.5% to 30%, creating a new defense surtax (防衛特別所得税) of 1%, and enhancing R&D tax credits for strategic technological fields (AI, quantum, biotech).
• 令和８年度税制改正の大綱（法人税・国際課税等に関わる主な改正） — 財務省の令和８年度税制改正の大綱では、法人税関連で特定生産性向上設備等への投資促進税制の創設、産業競争力を強める戦略技術分野型研究開発税制の拡充、および外国子会社合算税制等の国際課税制度の見直しが含まれます。例えば、大規模な設備投資について即時償却または税額控除を選択できる制度や、AI・バイオ・量子等の重点分野に対して高率な税額控除が導入されます。これらの改正は令和８年４月１日以後に開始する事業年度に適用されます。
• 各対象会計年度の国際最低課税額に対する法人税等に関するＱ＆Ａ — Updates to Japan’s corporate international minimum tax rules in light of BEPS inclusive framework. Provides new Q&A guidance for accounting periods starting FY2026 (after April 1, 2026), clarifying reporting, rate thresholds, and applicability.
• Higher Tax Rate (30%) and Lower Deduction for Extremely High Income Individuals from FY 2027 — From **FY 2027 / tax year 2027** (令和９年分以後), individuals whose base income exceeds **¥165 million** will have reduced special deduction amounts and face a higher tax rate of **30%** (up from 22.5%). This broadens the taxed population from an estimated ~200 to ~2,000 individuals, enhancing fairness in the tax burden. Other changes include raising minimum guaranteed deductions and adjusting brackets and thresholds for related deductions (e.g., salary income, standard deduction).
• 令和８年度税制改正　省令 — These ministerial ordinances adjust tax regulations following the FY2026 Tax Reform Act (No. 12 of 2026), including changes to income tax, corporate tax, consumption tax, and tax special measures, particularly concerning bookkeeping, e-transaction records, and advance confirmation for investment credits. Ensures law-level reforms are operationalized in relevant regulations.
• 源泉所得税の改正のあらまし（日ウクライナ新租税条約関係） (Withholding Tax Amendment under Japan-Ukraine Tax Treaty) — Japan revised its tax treaty with Ukraine (effective August 1, 2025), coming into force for withholding tax on January 1, 2026. Under the new treaty, withholding rates for dividends, interest, and royalties are significantly reduced (e.g. dividends to 5% for certain holdings). Important for Ukrainians or persons receiving payments under the treaty. High relevance for foreign investors/individuals receiving Japanese source income via Ukraine.
• Global Minimum Tax Measures Adopted under Japan’s FY2026 Tax Reform — Japan implemented international tax changes as part of the BEPS inclusive framework: from accounting periods beginning January 1, 2026, the global minimum tax (minimum 15% effective rate) rules apply. These include the Undertaxed Profits Rule / Qualified Domestic Minimum Top-up Tax, adjustments to reporting requirements, and extension of transitional exemptions. These measures affect multinational structures and business entities with low-tax foreign components.
• 申告書の保存期間の延長（老齢一時金に関する申告書） — 令和8年1月1日以後に支払う老齢一時金に係る退職所得の受給に関する申告書の保存期間が、従来の7年から10年に延長された。
• 退職所得控除における勤続期間等重複排除の特例 — 令和8年1月1日以後に支払われる老齢一時金以外の退職手当等について、前年以前9年内に老齢一時金を受けていた場合は重複する勤続期間を退職所得控除の計算から除外する特例が設けられた。これにより退職所得控除額の計算が見直される。
• グローバル・ミニマム課税に係る国際合意を踏まえた措置 — Japan implements revisions to its global minimum tax (Pillar Two) system: introducing exemption criteria for foreign parent companies in countries with corporate tax rates ≥ 20%, modifying group minimum tax tails, and aligning local and national treatment for international minimum tax on multinationals. These reforms aim to fortify international tax fairness under the BEPS-inclusive framework.
• 令和8年度税制改正の大綱（要旨）：極めて高い水準の所得に対する特定基準所得金額の引き下げと税率引き上げ — For the very high-income individuals, the threshold for the "特定の基準所得金額" special tax was lowered from ¥330,000,000 to ¥165,000,000, and the tax rate on income above that threshold was increased from **22.5%** to **30%**. This affects top-earners, making their additional tax burden more significant.
• 令和８年度税制改正の大綱 — The FY2026 tax reform outline includes multiple legislative changes: raised basic exemption and salary deduction for inflation; special high-income tax rate increased to 30% for those with基準所得金額 over ¥165 million; increased one-parent deductions; expanded NISA investment account age eligibility; introduced a new Defense Special Income Tax at 1%; and higher international consumption taxes, among others.
• 所得税が課されない博覧会関連業務従事者の非居住者等の給与の非課税措置 — 令和9年に開催される2027国際園芸博覧会の公式参加者等に勤務する非居住者が、博覧会関連業務に起因して受け取る給与について、令和7年4月1日から令和10年3月31日までの間は所得税を免除する措置。主に非営利・公式の役割に限定される。
• 令和８年度税制改正の大綱（概要） — The FY2026 tax reform outline (令和８年度税制改正の大綱の概要), approved by Cabinet on December 26, 2023, introduces major changes including lowering thresholds for high-income deductions, increasing basic/employment deductions tied to CPI, expanding NISA, enhancing R&D and capital investment incentives, revising international taxation via global minimum tax implementation, and establishing new or expanded special deductions. Impacts include increased taxes for top incomes, support for middle/low incomes, greater incentives for innovation and large investment, compliance adjustments for multinationals.