Additional Statement to modify FATCA Implementation Statement between U.S. and Japanese Authorities

December 18, 2013

Additional Statement to modify FATCA Implementation Statement between U.S. and Japanese Authorities

The Authorities of Japan (the Ministry of Finance, the National Tax Agency and the Financial Services Agency, etc.) and the U.S. Department of the Treasury have released the “Additional Statement to Modify Certain Parts of the Statement of Mutual Cooperation and Understanding between the U.S. Department of the Treasury and the Authorities of Japan to Improve International Tax Compliance and to Facilitate Implementation of FATCA (the Foreign Account Tax Compliance Act of the United States)”.

This Statement modifies certain parts of the “Statement of Mutual Cooperation and Understanding between the U.S. Department of the Treasury and the Authorities of Japan to Improve International Tax Compliance and to Facilitate Implementation of FATCA”(released on 11th June 2013) after the U.S. has postponed by six months the start of FATCA implementation.

［Document］

Additional Statement to Modify Certain Parts of the Statement of Mutual Cooperation and Understanding between the U.S. Department of the Treasury and the Authorities of Japan to Improve International Tax Compliance and to Facilitate Implementation of FATCA