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JP / EN
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JP / EN
JP / EN
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CONTACT

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Cross-Border
&
Globalization

JTA Tax Corporation was set up by tax specialists who have sophisticated expertise in international tax area with more than 10 years of experience in Big4 tax firms. With the expertise and network of professionals in each area, we contribute to our client’s business expansion into Japan and support our clients to solve tax issues in English which are getting more and more complicated globally.

Our services include Japanese tax compliances, tax advisory including inheritance tax and transfer pricing, and facilitating mergers and acquisitions (M&A) for corporations and individuals in English.

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ADVANTAGE

JTA Tax Corporation has dedicated tax accountants who are well specialized in their respective tax areas of expertise. We commit to direct communication with our clients, which allows us to provide tailored tax services by gaining a deep understanding of our clients’ important issues and concerns. Additionally, by leveraging our network of professionals in respective areas, both in Japan and overseas, we address the tax issues which our clients face in the increasingly globalized business environment.

Globalization

Tax specialists in both domestic and international tax areas, who can communicate in English

  • JTA Tax Corporation has international tax specialists experiencing on international secondment (Singapore) to a Big4 Tax firm.
  • We are specialized in providing support to clients who face both the language barrier and tax hurdles, including Japanese tax advisory services in English and communication with overseas advisors.

Expertise

More than 10 years of professional experience at major tax firms

  • Our tax specialists have over 10 years of professional experiences in tax advisory services in respective areas of expertise at Big4 tax firms.
  • Our areas of expertise include Japanese M&A taxation, tax treaty applications, inheritance tax, Transfer Pricing, and global minimum taxation, covering key international tax areas.

Communication

Commitment of tax specialists to our client

  • Our tax specialists directly communicate with our clients to fully understand the issues and concerns so that we can focus on our client’s critical issues and provide tax services to resolve them.
  • We will not delegate identification of client’s issues and concerns to the contact window staff members.

Relation

Extensive network of professionals in the fields of accounting, taxation, legal and labor matters etc., as well as wealth management, M&A and real estate advisors both in Japan and abroad

  • While our expertise is taxation, we can support our clients to solve their issues through our network/relationship with appropriate and trusted advisors in Japanese accounting and legal/labor issues, as well as overseas local accounting, taxation, legal, and labor issues.
  • Additionally, we have relationships with advisors specializing in wealth management for high-net-worth individuals, M&A, and real estate brokerage, and thus we can support our clients in addressing their needs and challenges on those matters.
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SERVICES

JTA provides the following tax services, both in Japanese and English as needed.

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Supports for Going to Japan Market ​
  • For clients considering expanding into Japan, we review and advise on the tax implications and optimal tax structuring for the envisaged business.
  • We provide guidance to ensure that the subsidiary of a foreign parent company or activities of foreign entities in Japan do not create or qualify as a Permanent Establishment (“PE”) in Japan.
  • If working capital, etc. is provided to the Japanese company by a foreign parent company or a foreign related company by way of loans rather than equity, the thin capitalization rule and the earnings stripping rule need to be considered.
  • JTA can collaborate with a range of advisors to facilitate the establishment of a company in Japan and　support subsequent tasks, such as bookkeeping and calculating tax accruals etc.
Corporate Taxes Compliance Services (For Business) ​
  • If you have a legal entity in Japan, you are required to file corporate tax, National local corporate tax, Inhabitant tax and Enterprise tax returns.
  • In some cases, a consumption tax (VAT) filing is also required.
  • If you have certain depreciable fixed assets, a depreciable fixed asset tax return will also arise.
  • Stamp duty must be paid when concluding contracts on certain details (but is not required in the case of electronic contracts).
  • In addition, tax audits are generally carried out by the tax authorities every few years.
  • JTA can support these tax compliance (including bookkeeping where necessary) required for doing business in Japan.
Supports for Tax Compliance (For Property Investment) ​
  • We support our clients to explore the most appropriate investment structures, including TK-GK structures etc. for foreign investment in Japanese real estate.
  • Once an investment structure is determined, we can provide support with bookkeeping, tax return filing and cash management for property investments.
  • For legal procedures, we can introduce you to qualified legal advisors who can facilitate communication in English.
Asset tax advisory (Inheritance tax, Gift tax, Exit tax, etc.)
  • Japan has inheritance tax legislation. If you possess any property located in Japan, all heirs for such property are subject to an inheritance tax even if you and the heirs are not Japanese nationals or permanent residents.
  • We can provide the following services with regards to asset taxes including inheritance tax.
    • Inheritance tax planning and preparation of inheritance tax returns
    • Preparation of tax-related stock valuation reports
    • Preparation of exit tax returns
    • Participating tax audits and preparation of tax opinion letters if needed
Tax advice for cross-border transactions
  • Cross-border payments such as dividends, interests and royalties are subject to withholding tax (“WHT”).The WHT rate is 20.42% under Japanese domestic law; however, if you are a tax resident of a tax treaty country with Japan, the rate may be reduced or exempted by submitting a tax treaty notification to the Japan tax authority.
  • In some cases, the sale of Japanese real estate and certain shares owned by non-residents may require tax return filings in Japan.
  • JTA can provide advice on these and other cross-border Japanese tax implications, as well as assistance with tax returns and payments implementation.
Transfer Pricing advisory
  • Japanese subsidiaries engaged in cross-border transactions with parent companies or other related parties must comply with Transfer Pricing regulations.
  • We assist in the preparation of local file and master file if necessary, considering the requirement and potential Transfer Pricing risks.
  • We support analysis of transfer pricing models and establishment of pricing policies for transactions between group companies.
  • We conduct benchmarking analysis where necessary to calculate the arm’s length remuneration.
  • We provide support in handling tax audits with Transfer Pricing issues by tax authorities as well as in obtaining a unilateral advance pricing agreement (APA) in Japan.
Japanese Consumption Tax for Cross-border supplies of electronic services.
  • If a foreign company (non-Japanese resident) provides cross-border supplies of electronic services (i.e. game distribution, cloud-based software or database access, online advertisement distribution or posting, etc.) to Japanese customers (B to C) from overseas, it is required to file a consumption tax return in Japan even if it has no office (PE) in Japan, you may need to file a consumption tax return in Japan, even if it has no office or Permanent Establishment (PE) in Japan.
  • We can assist with consumption tax filings and payments related to these transactions.
  • Please note that we need an analysis for each case of a client before supporting of the above consumption tax filing.
  • Reference:　https://www.nta.go.jp/english/taxes/consumption_tax/cross-kokugai-en.pdf
Communication Supports with Existing Advisors
  • We offer assistance with English communication with the existing tax adviser.
  • For example, if you have already appointed one of the Big 4 firms as your tax adviser, and your Japanese team is unable to handle the submission of documents/information required for tax return preparation, we can step in to support the preparation and submission of these documents/information on your behalf.
Finance and Tax Due Diligence of Japanese Targets
  • If finance and tax due diligence is required for the acquisition of a Japanese company, we can perform the due diligence on the target company and provide a report in English as a buy-side advisor.
  • Additionally, we can assist with sell-side due diligence, tax structuring, review of Share Purchase Agreements (SPAs), post-merger integration support, and act as the tax adviser to the acquiring company.

Member of JTA

Partners as Certified Public Tax Accountant

Fumito Tanaka

CEO, Partner, CPTA
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Akihiro Sakata

Partner, CPTA
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Makoto Shimizusako

Partner, CPA/CPTA
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Alliance member

Shunsuke Wariishi

Senior Advisor
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Yuya Yamamoto

Alliance Partner
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About JTA Tax Corporation

CEO:
Fumito Tanaka

Establishment:
December, 2024

Office location:
Otemachi Building 1F, 1-6-1 Otemachi, Chiyoda-ku, Tokyo 100-0004 Japan
→ Map.

Email:
info@japan-tax.jp

CONTACT

INFORMATION

>INFORMATION一覧へ

To be updated

Trend of TP audits in Japan

Transfer Pricing Taxation in Japan

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