The Japan Master Tax Guide 2018/2019 is an informative and practical guide to the framework of Japanese tax law in English. Readers will find the insightful commentary on Japanese tax statutes, regulations and National Tax Agency circulars extremely helpful. Using non-technical language and illustrative examples, flowcharts and relevant citations to Japanese laws and regulations, it allows non-Japanese tax practitioners to gain a deeper understanding of the Japanese tax laws.
With references to the tax statutes and headings in kanji characters, this guide is also useful to English-speaking Japanese tax practitioners. This book is designed to be used by businesses and individuals subject to Japanese taxes, and tax professionals who deal with Japanese tax issues.
The law stated in this edition stands as at 31 March 2018.
New in this edition:
This 16th Edition reflects all pertinent taxation changes that affect 2018/19 returns and provides fast and reliable answers to tax questions, including
- 所得税法等の一部を改正する法律 (平成30年法律第 7 号)
Law to Partially Revise the Income Tax Law, etc, Law No 7 of 2018, 28 March 2018 (generally effective from 1 April 2018)
- 国際観光旅客税法, (平成30年法律第 16 号)
International Tourist Tax Law, Law No 16 of 2018, 11 April 2018 (generally effective from 7 January 2019)
Key features of the guide:
- Expert commentary written in clear and concise English, with headings in Kanji character.
- Easy to use flowcharts, tables, including up-to-date withholding tax tables reflecting the latest tax law changes.
- Detailed references to the original Japanese statutes and regulations.
- English translation of commonly-used forms.
Key benefits of the guide:
- Concise and easy-to-read, the guide gives readers a clear understanding of their tax liabilities and entitlements.
- Assists with the preparation of income tax returns and allows for quick location of answers to tax questions.
- Practical worked examples help illustrate how the law is applied in practice.
- Provides complete coverage of Japan’s tax requirements that helps mitigate the risk of non-compliance and unnecessary penalty exposure.