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COVID-19 - Special Grace Period Provision

COVID-19 - Special Grace Period Provision

This newsletter sets out an outline of the ‘Special Grace Period Provision’ among the tax measures introduced under the ‘Emergency Economic Measures for Covid-19’.

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Contents

  1. Overview
  2. Requirements to Meet the Conditions
  3. Eligible National Taxes
  4. Special Grace Period
  5. Amount of Deferral under Special Grace Period Provision
  6. Application Process
  7. Other

(This newsletter updates the information on the Special Grace Period Provision covered in our KPMG Japan Tax Newsletter New Tax Measures Introduced by the ‘Emergency Economic Measures for COVID-19’ issued on 24 June 2020.)

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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