Japan: Cabinet orders, local tax under Japanese group relief system
Japan: Local tax under Japanese group relief system
The cabinet orders relating to local tax for purposes of the Japanese group relief system have been published in the official gazette (No.184 on 4 September 2020).
The ministerial ordinances relating to local tax for the Japanese group relief system have not yet been promulgated.
With the 2020 tax reform, Japan’s consolidated tax return filing system is being revised and will be replaced with the Japanese group relief system, effective for fiscal years beginning on or after 1 April 2022.
Read a September 2020 report [PDF 274 KB] prepared by the KPMG member firm in Japan
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