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Summary: GloBE Country Guides
South Korea: GloBE Country Guide
The Netherlands: GloBE Country Guide
The United Kingdom: GloBE Country Guide
Switzerland: GloBE Country Guide
Sweden: GloBE Country Guide
Japan: GloBE Country Guide
Germany: GloBE Country Guide
Liechtenstein: GloBE Country Guide
Ireland: GloBE Country Guide
New Zealand: GloBE Country Guide

GloBE Country Guide: Japan

Summary

Status Enacted
LawBill for the Partial Revision of the Income Tax Act of February 6, 2023 (Approved by Parliament on March 28, 2023) and published in the Official Gazette on Friday, March 31, as Act No. 3/2023.
Effective DateAccounting Periods Beginning On or After April 1, 2024.
IIRYes (2024).
UTPRNo.
QDMTTNo.
Filing DeadlinesStandard.
Safe HarboursHigh Level Transitional CbCR Safe Harbour.

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties
  7. Sourcing Japans Pillar 2 Law to the OECD Model Rules

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Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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