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2015 Tax Reform
2015 Tax Reform
The 2015 tax reform bills were passed by the National Diet and the amended tax laws were promulgated on 31 March 2015.
Furthermore, the Tokyo Metropolitan Ordinance for Prefectural Taxes to amend the Tokyo business tax rates for a company which is liable for size-based business taxes (broadly, a company whose stated capital is over JPY100 million) was promulgated on 1 April 2015.
We have set out below the main points of the 2015 tax reform items.
Contents
- Reduction in the Effective Corporate Tax Rates
- Increase in Consumption Tax Rate to 10 Percent
- Other Main Items of the Amendments
KPMG Tax e-Tax News No.89
e-Tax News
© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
