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Japan: Administrative guidance, individual income tax relief (COVID-19)

Japan: Administrative guidance, individual income tax

An amended cabinet order concerning a “special grace period” and administrative guidance about special measures for individual income tax purposes were issued in response to the coronavirus (COVID-19) pandemic.


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National taxes to which the special grace period provision may be applied—that is, the provision that defers the payment of taxes for one year—are generally all national taxes. The provision applies for national taxes that have payment due dates between 1 February 2020 and a “specified date” that eventually was determined to be 1 February 2021.

Administrative guidance relating to individual income tax concerns specific measures about the tax treatment of donations by individuals of the admission fee paid to cultural, arts or sports events that were cancelled and about the treatment of special tax credits for housing loans—both measures provided in response to the COVID-19 pandemic.

Read a June 2020 report [PDF 235 KB] prepared by the KPMG member firm in Japan

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