加藤税理士

Japan's PE rules go beyond branches. Learn the 3 types — fixed place, construction, and agency PE — their recognition criteria, and key risks for foreign companies operating in Japan.

A step-by-step checklist of tax filings required after incorporating a Japan subsidiary. Covers national tax, consumption tax, local tax, and foreign-company-specific issues including FEFTA reporting and tax treaty notifications.

Japan's corporate tax system explained: national and local taxes, effective tax rates (31.52% / 35.43%), and key traps for foreign-owned subsidiaries.

Pre-incorporation tax checklist for foreign companies setting up a Japan subsidiary. Paid-in capital, thin cap rules, transfer pricing, and WHT filing explained.

When a foreign company decides to establish a presence in Japan, one of the first — and most consequential — decisions i...