2015 Tax Reform - KPMG Japan
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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.


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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.


  1. Reduction in the Effective Corporate Tax Rates
  2. Increase in Consumption Tax Rate to 10 Percent
  3. Other Main Items of the Amendments

KPMG Tax e-Tax News No.89

e-Tax News

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