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Japon


  • 15-April-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.

  • 23-July-2020

    English

    Revenue Statistics in Asian and Pacific Economies 2020

    Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.

  • 15-October-2019

    English, PDF, 1,209kb

    Taxing Energy Use: Key findings for Japan

    This country note explains how Japan taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

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  • 9-October-2019

    English, PDF, 1,266kb

    OECD Secretary-General Tax Report to G20 Finance Ministers (October 2019)

    This report by the OECD Secretary-General provides an overview of the progress made by the OECD/G20 Inclusive Framework on BEPS in addressing the tax challenges of digitalisation and a brief update on the work on tax transparency.

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  • 8-June-2019

    English, PDF, 3,083kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Japan, June 2019)

    This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 27-septembre-2018

    Français

    Australie, France, Japon et République Slovaque déposent leur instrument de ratification ou d’acceptation de de la Convention Multilatérale BEPS

    L’Australie, la France, le Japon et la République Slovaque ont déposé leur instrument de ratification ou d’acceptation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS auprès du Secrétaire général de l’OCDE, soulignant ainsi leur ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 26-September-2018

    English, PDF, 1,106kb

    Definitive MLI Position for Japan

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Japan, deposited with the instrument of ratification, approval, or acceptance.

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  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.

  • 16-July-2018

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Japan 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Japan.

  • 12-April-2018

    English, PDF, 234kb

    Taxation Household Savings: Key findings for Japan

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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