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Outline of the 2020 Tax Reform Proposals

Outline of the 2020 Tax Reform Proposals

The ruling coalition (the Liberal Democratic Party and New Komeito) agreed on the ‘Outline of the 2020 Tax Reform Proposals’ on 12 December 2019.

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We have set out in this newsletter brief summaries of the main points of the proposals.

Contents

  1. Corporate Taxation
  2. International Taxation
  3. Consumption Tax
  4. Individual Taxation
  5. Improvements in Tax Administration Matters

(Note that this newsletter does not cover the Japanese Group Relief System, which will replace the Consolidated Tax Return Filing System by virtue of the 2020 tax reform.
The KPMG Japan Tax Newsletter issued on 18 December 2019 focuses on the Japanese Group Relief System (Japanese only).)

Japan TAX Newsletter

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


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