The Japan Master Tax Guide 2016­/2017 is an informative and practical guide to the framework of Japanese tax law in English. Readers will find the insightful commentary on Japanese tax statutes, regulations and National Tax Agency circulars extremely helpful. Using non-technical language and illustrative examples, flowcharts and exhaustive citations to Japanese laws and regulations, it allows non-Japanese tax practitioners to gain a deeper understanding of the Japanese tax laws.

With references to tax statutes and headings in kanji characters, the guide is also useful to English-speaking Japanese tax practitioners. This book is designed to be used by business and individuals subject to Japanese taxes, and tax professionals who deal with Japanese tax issued with latest changes in tax rates.

The law stated in this edition stands as at 31 March 2016.

Key Features & Benefits

• Commentary is written in clear and concise English, with headings in Kanji character
• Easy to use flowcharts, tables, including up-to-date withholding tax tables reflecting the latest tax law changes
• Detailed references to the original Japanese statutes and regulations
• English translation of commonly-used forms

NEW in This Edition

This 14th Edition reflects all pertinent taxation changes that affect 2015/16 returns and provides fast and reliable answers to tax questions, including

• 所得税法等の⼀部を改正する法律 (平成28年法律第15号)
• Law to Partially Revise the Income Tax Law, etc., Law No.15 of 2016, 29 March 2016　(generally effective from 1st April 2016)

Topics Covered

• Structure of Japanese Tax System
• Taxable Persons
• Income Taxation
• Corporation Tax
• Taxation of Property and Transactions
• Inheritance and Gift Taxes
• Consumption Tax
• Tax Administration
• Non-Residents and Foreign Corporations
• International Double Tax Relief