Japan’s Pillar 2 Filing Portal is Open
September 17, 2025
Japan has launched its Multinational Enterprise Information Reporting Portal for filing Pillar 2 returns.
Japan has launched its Multinational Enterprise Information Reporting Portal for filing Pillar 2 returns.
On June 30, 2025, Japan issued its updated GloBE Information Return (GIR) to reflect the OECD GIR changes in January 2025.
On March 31, 2025, Japan enacted Cabinet Order No. 121 of 2025 and Ministry of Finance Ordinance No. 19 of 2025 to provide further details on the application of Japan’s QDMTT from April 1, 2026.
Om March 31, 2025, the Law to Partially Amend the Income Tax Act was published in the Official Gazette. This implements the UTPR and QDMTT from April 1, 2026.
English Translation of the Japan’s Amended Pillar Two Circular.
English Translation of Japan’s MoF Global Minimum Tax Technical Explanation
This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution
© 2025 OECDPillars
All Rights Reserved