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Outline of the 2016 Tax Reform Proposals

Outline of the 2016 Tax Reform Proposals

The tax commission of the ruling coalition agreed on the ‘Outline of the 2016 Tax Reform Proposals’ on 16 December 2015. This newsletter covers the main points of the proposals.

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This newsletter is basically the same as our previous tax newsletter released on 15 December 2015 featuring the draft proposals, except for items related to a reduced consumption tax rate and a newly introduced invoicing system (IV. 1-3) which were not included in the draft proposals.

Contents

  1. Corporate Tax Rates
  2. Corporate Taxation
  3. International Taxation
  4. Consumption Tax
  5. Individual Taxation

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.

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