FSA Tax Policies
I.Topics
<International Financial Center>
- Business Reports on a Special Provision for Deductibility in Performance-based Compensation (November 22, 2021)
- Tax Treatment of Carried Interest (April 22, 2021)
- Tax Policies for Japan as an International Financial Center (April 1, 2021)
<Preparation for Permanent Cessation of LIBOR>
- Tax Treatment of Financial Instruments with the Interest Rate Replacing LIBOR (Japanese)
<National Tax Agency's website>(April 2, 2021)
<Independent Agent Exemption>
Partial revision of the "Reference Cases", etc. regarding the "Independent Agent Exemption" of fund managers (July 22, 2020)
<Japanese Bond Income Tax Exemption Scheme (JBIEM)>
Perpetuation of Japanese Bond Income Tax Exemption Scheme (PDF:68KB) (May, 2013)
Publication of “Taxation of Revenue Bonds Q&A” (May 29, 2012)
New Japanese Bond Income Tax Exemption Scheme (May 18, 2010)
<Taxation of Financial Assets and Stocks>
II.Request for Tax Revisions
Tax Reform in FY 2018 Key FSA-related Items in the Outline for the FY 2018 Tax Reform (July, 2018)
Tax Reform in FY 2017 Key FSA-related Items in the Outline for the FY 2017 Tax Reform (July, 2017)
Tax Reform in FY 2016 Key FSA-related Items in the Outline for the FY 2016 Tax Reform (April, 2016)
Tax Reform in FY 2015 Key FSA-related Items in the Outline for the FY 2015 Tax Reform (June, 2015)
<FSA Newsletter (Request for Tax Revisions)>
Main items Related to the FSA in the FY2012 Tax Reform Outline (January, 2012)
FY2012 Request for Tax Revisions (October, 2011)
Main Items Related to FSA in Outline of the FY2011 Tax Reform (December, 2010)
FY2011 Request for Tax Revisions (September, 2010)
FY2009 Request for Tax Reform (October, 2008)
FY2007 Request for Tax Reform (October, 2006)
- Contact
-
Office of Financial Taxation, Strategy Development Division, Strategy Development and Management Bureau, Financial Services Agency
Tel +81-(0)3-3506-6000(ext. 5364, 2990)(extensions: 5364, 2990)
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