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Outline of the 2013 Tax Reform Proposals

Outline of the 2013 Tax Reform Proposals

The ruling coalition (the Liberal Democratic Party and New Komeito) agreed on an outline of the 2013 tax reform proposals (Proposal) on 24 January 2013.

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The announcement was one month later than usual years due to the change in government.

This newsletter covers the main points of the proposed changes.

Contents

  1. Corporation Tax
  2. International Taxation
  3. J-REITs
  4. Income Tax
  5. Taxation of Financial Transactions
  6. Inheritance Tax and Gift Tax
  7. Reduction in Delinquency Tax Rate

Japan TAX Newsletter

© 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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