Japan: NTA publishes explanative guidance on global minimum tax

Japan's Ministry of Foreign Affairs announced on 13 March 2026 that officials from Japan and the Czech Republic have successfully concluded negotiations and agreed in principle on a new income tax treaty. The agreement was initialled by both parties

Japan’s Cabinet has submitted the 2026 tax reform package to the National Diet of Japan, proposing amendments to global minimum tax rules, income tax provisions and consumption tax regulations. The bill updates Japan’s global minimum tax

The Japanese Ministry of Foreign Affairs announced on 20 February 2026 that the fourth round of negotiations with Ukraine on revising the Investment Protection Agreement (2015) took place from 17 to 19 February 2026. Both parties committed to

On 17 February 2026 the IMF issued a report following consultations with Japan under Article IV of the IMF’s articles of agreement. The report notes that Japan’s economic growth has been resilient following the global economic shocks, but this

The Japanese Ministry of Foreign Affairs announced, on 26 January 2026, that the first round of negotiations to update the Japan–Philippines Income Tax Treaty will begin in Manila today, 27 January 2026. The treaty was originally signed in 1980

Japan’s Cabinet has adopted a decision of 23 January 2026 to bring the country’s Pillar 2 global minimum tax framework in line with the OECD’s Side-by-Side Package released on 5 January 2026. The Cabinet decision outlines several key