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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.
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.
Contents
- Outline of the Exit Tax Regime
- Amendments to Reporting Requirement of Assets/Liabilities
Japan TAX Newsletter
© 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.
