Japan’s National Tax Agency has updated the list of jurisdictions for the automatic exchange of Country-by-Country (CbC) reports, covering 107 jurisdictions, effective 1 May 2026.

Japan’s National Tax Agency has published an updated list of jurisdictions for the exchange of Country-by-Country (CbC) reports.

Country-by-Country (CbC) reports are a standardised tax reporting framework requiring large multinational enterprises (MNEs) to disclose aggregate data on their global allocation of income, profit, taxes paid, and economic activity for every tax jurisdiction in which they operate.

The list includes a total of 107 jurisdictions as follows: 

Country Country Country Country Country
Iceland Ireland Azerbaijan UAE Argentina
Aruba Albania Armenia Anguilla Antigua and Barbuda
Andorra Israel Italy India Indonesia
Ukraine Uruguay United Kingdom British Virgin Islands Estonia
Australia Austria Oman Netherlands Guernsey
Kazakhstan Qatar Canada Cameroon South Korea
Cyprus Curacao Greece Croatia Cayman Islands
Kenya Costa Rica Colombia Saudi Arabia San Marino
Gibraltar Jersey Georgia Singapore Switzerland
Sweden Spain Slovakia Slovenia Seychelles
Senegal Serbia Turks and Caicos Islands Thailand Taiwan
Czech Republic China Tunisia Chile Denmark
Germany Dominican Republic Trinidad and Tobago Turkey Nigeria
New Zealand Norway Bahrain Pakistan Panama
Bahamas Papua New Guinea Bermuda Barbados Hungary
Finland Faroe Islands Brazil France Bulgaria
United States Vietnam Belize Peru Belgium
Poland Portugal Hong Kong Macau Malta
Malaysia Isle of Man South Africa Mexico Mauritius
Monaco Maldives Mongolia Montenegro Montserrat
Latvia Lithuania Liechtenstein Liberia Romania
Luxembourg Russia

The updated list is effective from 1 May 2026.