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> Tax Policy
Tax Policy
Tax Reform
FY 20
10
Tax Reform (Main Points) (December, 200
9
)
(
78
KB)
FY 2009 Tax Reform (Main Points) (December, 2008)
(316KB)
FY 2008 Tax Reform (Main Points) (December, 2007)
(30KB)
FY 2007 Tax Reform (Main Points) (December, 2006)
(28KB)
FY 2006 Tax Reform (Main Points) (December, 2005)
(53KB)
FY 2005 Tax Reform (Main Points) (December, 2004)
FY 2004 Tax Reform (Proposal) (December, 2003)
(23KB)
FY 2003 Tax Reform (December, 2002)
[
PDF
](34KB)
FY 2002 Tax Reform (December, 2001)
FY 2001 Tax Reform (December, 2000)
FY 2000 Tax Reform (Main Points)
Gist of the Tax Reform for FY 1999
The Tax Commission
[Tax Commision] Basic Idea for Fundamental Reform of Tax System(November 2007)
A SUSTAINABLE TAX SYSTEM FOR JAPAN’S AGING SOCIETY (June, 2003)
A Sustainable Tax System for Japan’s Aging Society (Mid-Term Report By The Tax Commission)
The Main Committee of the Tax Commission met on 27th May 2003.
The Tax Commission’s Sub－Committee on the Taxation of Financial Assets met on May 23rd 2003.
The Tax Commission’s Sub－Committee on Fundamental Issues met on May 20th 2003.
The Main Committee of the Tax Commission met on 22nd April 2003.
The Tax Commission’s Sub－Committee on Fundamental Issues met on May 16th 2003.
The Tax Commission’s Sub－Committee on Fundamental Issues met on May 13th 2003.
The Tax Commission’s Sub－Committee on Fundamental Issues met on April 18th 2003.
The Tax Commission's Sub-Committee on the Taxation of Financial Assets-Meeting held on 16th May 2003.
The Tax Commission's Sub-Committee on the Taxation of Financial Assets-Meeting held on 15th April 2003.
Tax Act (
Ministry
of
Justice's website
)
Income Tax Act （Limited to the provisions related to nonresidents and foreign corporations）
Corporation Tax Act （Limited to the provisions related to foreign corporations）
Act on Special Measures Concerning Taxation （Limited to the provisions related to nonresidents and foreign corporations）
National Tax Collection Act（Extract）
Order for Enforcement of Tax Act (
Ministry
of
Justice's website
)
Order for Enforcement of the Income Tax Act（Limited to the provisions related to nonresidents and foreign corporations）
Order for Enforcement of the Corporation Tax Act（Limited to the provisions related to foreign corporations）
Order for Enforcement of the Act on Special Measures Concerning Taxation（Limited to the provisions related to nonresidents and foreign corporations）
Others
Agreement in Principle on the Tax Agreement centered on the Exchange of Information between the Government of Japan and the Government of Bermuda (June 26th, 2009)
Let's Think About Taxes (October, 2008)
What is the relationship between the United Nations Convention against Corruption ('Fuhai' in Japanese means something gone rotten) and taxation?
[
PDF
]
Comprehensive Handbook of Japanese Taxes 2006 (November, 2006)
Agreement in Principle on the New Income Tax Treaty between Japan and the United States (provisional translation) (June 11, 2003)
Basic Policy in Formulating FY2003 Tax Reform Report submitted by the Tax Commission to Prime Minister Junichiro Koizumi (November 19, 2002)
[
PDF
]
Policy Guidance on the Establishment of a Desirable Tax System (Provisional Translation)
[
PDF
]
Policy Guidance on the Establishment of a Desirable Tax System (Draft)
[
PDF
]
Recent Development: Proposed Reform to the Taxation of Capital Gain of Stocks (main points)
[PDF]
Withholding Tax Exemption Scheme for Interest on Japanese Government Bonds (JGBs)
held by Nonresident Investors
(Policy Roundtable) Taxaition in the age of IT
Report Submitted to the Prime Minister Mori by the Government Tax Commission (July 14, 2000)
Japanese Tax System [1999 Edition]
Japanese Tax System [1998 Edition]
Emergency Economic Measures(Nov.16,1998)
An Outline of the Comprehensive Economic Package(Taxation)(Apr 24,1998)
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