Image showing the logo

GloBE Country Guide: Japan


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).
Filing DeadlinesStandard.
Safe HarboursHigh Level Transitional CbCR Safe Harbour.

  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

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can sign up below

Already a Subscriber?