AQ Partners Blog

Yuga Koda

Founding Director

Intercompany Management Fees and Service Agreements for Japan Subsidiaries: Deductibility and Documentation

Intercompany Management Fees for Japan Subsidiaries, AQ Partners

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Intercompany Management Fees and Service Agreements for Japan Subsidiaries: Deductibility and Documentation

How a Japan subsidiary deducts management fees paid to its foreign parent: the three NTA conditions, cost plus 5% pricing, withholding, and documentation.

Yuga Koda

Founding Director

Cash Pooling and Treasury Setup for a Japan Entity

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Cash Pooling and Treasury Setup for a Japan Entity

Cash pooling with a Japan subsidiary: why each balance is an intercompany loan, withholding, thin cap, earnings stripping, FEFTA, bank setup, and FX.

Banking

Yuga Koda

Founding Director

Kansayaku in Japan: Role, Requirements, and When One Is Mandatory

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Kansayaku in Japan: Role, Requirements, and When One Is Mandatory

Understand Japan's Kansayaku (audit committee) structure, director roles, appointment thresholds, and legal responsibilities for foreign companies.

Entity

Yuga Koda

Founding Director

Accounting Setup for Foreign Companies in Japan: Essential Guide

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Accounting Setup for Foreign Companies in Japan: Essential Guide

Learn accounting setup for foreign companies in Japan: 3-month compliance timeline, software selection, chart of accounts & internal controls. Discover how.

Incorporation

Yuga Koda

Founding Director

Bookkeeping vs. Accounting in Japan: Key Differences for Foreign Companies

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Bookkeeping vs. Accounting in Japan: Key Differences for Foreign Companies

Understand the key differences between bookkeeping and accounting in Japan for foreign companies: scope, regulatory requirements, costs, and which service.