The National Diet on March 31, 2025, passed the 2025 tax reform bills.
The main measures in the 2025 tax reform are as follows:
- Corporate Tax
- Measures to secure financial resources for strengthening defense capability
- Taxation of leasing
- Special measures for reduced corporation tax rate for small and medium-scale companies
- International tax
- Global minimum tax
- Controlled foreign company (CFC) regime
- Consumption tax (taxation of leasing)
- Individual tax (individual (personal) reliefs)
- Preservation system for electromagnetic records related to transaction information of electronic transaction
Read a聽聽prepared by the 乐鱼(Leyu)体育官网 member firm in Japan