Japan: Revisions to Japanese group relief system, ministerial ordinances and cabinet orders

Japan: Revisions to Japanese group relief system

Ministerial ordinances for local tax purposes were promulgated 30 September 2020 pursuant to the revision to the Japanese group relief system, and the cabinet orders for local tax purposes were issued earlier in September 2020.


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Previously, cabinet orders and ministerial ordinances for national tax purposes were promulgated in June 2020.

The revised Japanese group relief system will be effective for fiscal years beginning on or after 1 April 2022.

Japan’s national tax agency on 29 September 2020 released administrative guidance concerning the revised application forms under the Japanese consolidated tax return filing system. The application form for approval of the consolidated tax return filing system has been revised, as has the application form to be used in requesting approval to use the Japanese group relief system in the first fiscal year for approval beginning on or after 1 April 2022.

Read an October 2020 report [PDF 363 KB] prepared by the KPMG member firm in Japan

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