Opening an office in Japan is the first step of a long-term commitment to the Japanese market. Firstly, you will conduct comparative research to decide whether to form a representative office, branch or company. Here is our quick review for you to make a comparison study. READ MORE(javascript:void(0))

Consumption tax is a value-added tax (VAT), known in some countries as goods and services tax (GST). It applies to all goods and services that are bought and sold for the use in Japan. Therefore, goods exported to customers abroad are not subject to VAT, and those imported to customers in Japan are taxed. Read More(javascript:void(0))

​When you set up a new company, you will pay some expenses like registration fee and opening costs. Who should bear such expenses, shareholder or a newly incorporated company? Read More(javascript:void(0))

Under Japan domestic law, a payer may have a duty to withhold tax in relation to the payment of a specified nature. When to file and pay withholding tax? Read More(javascript:void(0))

If a company keep double-entry records properly in its accounting book, the tax return of the company is treated as Blue Return and some tax benefits will be offered. Read More(javascript:void(0))

The government made a fine tune on the powerful R&D incentives, which have been playing a significant role in attracting innovative foreign corporations. Read More(javascript:void(0))

Did you know that decedent’s asset located in Japan is subject to inheritance tax even when both the successor and the decedent are foreign national and non-resident? If you inherit Japan stocks from the deceased, Japanese inheritance tax will be imposed regardless of the residency/nationality of the decedent or heir. Read More(javascript:void(0))

The government has been cutting the corporate tax rate to boost investment and wages while raising consumption tax rate. You can say the overall rate of income tax is around 30%, but details are more complicated. Read More(javascript:void(0))

How do you choose between debt and equity in the capital structure of your overseas subsidiary? Each has both benefits and drawbacks. Read More(javascript:void(0))

If the income tax rate in the jurisdiction of a subsidiary is much higher than its parent company’s, you may prefer a loan to equity finance from the perspective of tax because interest is tax deductible. One of the tax rules to prevent excessive tax avoidance behavior is earning stripping rules. Read More(javascript:void(0))

If you are doing business through a company, you must be always thinking about the most tax efficient way to get money back to your personal life. If you are both a shareholder and a director of the company, you may be wondering which way is less taxed, dividends or director fees. Read More(javascript:void(0))