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Information related to Carried Interest

On 11 May 2021, the Financial Services Agency (FSA) released the check sheets and calculation sheets (Japanese only) related to Carried Interest.

The Financial Services Agency released check/calculation sheet related to Carried Interest

The FSA launched an English webpage ‘Tax Treatments of Carried Interest’ and released an English translation of the Notice of the tax treatment of so-called Carried Interest partnership profit distributions received by individual fund managers in relation to a partnership agreement that stipulates the distribution of partnership profits in excess of their interest holding ratio from the partnership business managed by the fund managers as its partners.

On 11 May 2021, for convenience of fund managers, the FSA released the check sheets and calculation sheets (Japanese only) that should be enclosed when fund managers receiving Carried Interest file their individual income tax returns.

We have set out in this e-Tax News information about the check sheets and calculation sheets, etc.

KPMG Japan e-Tax News No.231

e-Tax News

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