Introduction of Exit Tax - KPMG Japan
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Introduction of Exit Tax

Introduction of Exit Tax

Under the 2015 tax reform, special measures to impose income tax on unrealized capital gains on financial assets held by an individual at the time of departure from Japan were introduced.


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The special measures(exit tax regime)will be applicable from 1 July 2015.
We have set out in this newsletter the outline of the exit tax regime and amendments to the reporting requirement of assets/liabilities which was strengthened due to the introduction of the exit tax.


  1. Outline of the Exit Tax Regime
  2. Amendments to Reporting Requirement of Assets/Liabilities

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