AQ Partners Blog

Japan's 3:1 thin capitalization and 20% earnings stripping rules worked in yen: who they catch, de minimis exits, carryforward, and how to fix the structure.

How to fund a Japan subsidiary: capital vs parent loan vs intercompany fees, thin cap and earnings stripping limits, FEFTA filings, and repatriating profits.

Complete guide to filing corporate resident tax in Japan for foreign-owned KK and GK entities. Learn dual submission, per-capita levy, and deadline.

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

Master fund administration in Japan: structure selection, FSA registration, LP onboarding, carry structuring, and administrator selection. For international.

Understand bookkeeping vs. accounting, Japan-specific requirements, and mandatory filing timelines for foreign companies operating in Japan.