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2014 Tax Reform

2014 Tax Reform

The 2014 tax reform bill was passed by the Diet on 20 March 2014, and the amended tax laws were promulgated on 31 March 2014.

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Accordingly, the Special Reconstruction Corporation Tax was abolished a year ahead of the original schedule and the effective corporate tax rate will be reduced from 38.01 percent to 35.64 percent for fiscal years beginning on or after 1 April 2014. (Note that the above effective tax rates are calculated using Tokyo tax rates currently applied to a company whose paid-in capital is over JPY100 million.)

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KPMG Tax e-Tax News No.69

e-Tax News

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


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