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Japan: Group relief system under 2020 tax reform; updated FAQs (COVID-19)

Japan: Group relief system under 2020 tax reform

Japan’s National Tax Agency released a list of “questions and answers” (Q&As) about the Japanese group relief system under the 2020 tax reform, and also updated a set of “frequently asked questions” (FAQs) about relief being made available in response to the coronavirus (COVID-19) pandemic.


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With the 2020 tax reform, the consolidated tax return filing system was revised to reflect the Japanese group relief system as applicable for fiscal years beginning on or after 1 April 2022. The Q&As (released 3 June 2020) address 43 questions about the tax treatment under the Japanese group relief system.

The FAQs with respect to COVID-19 relief measures address, among other items, the process for extended tax return filing and tax payment deadlines for various taxes, including corporation tax, consumption tax, withholding tax, individual tax, and inheritance tax.

Read a June 2020 report [PDF 207 KB] prepared by the KPMG member firm in Japan

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