AQ Partners Blog

Learn Japan's tax loss carryforward rules: 10-year NOL period, SME vs large corp limits, Blue Form requirements, and NOL strategy for foreign subsidiaries.

Guide to Japan's transfer pricing documentation: Local File, Master File, CbCR requirements, thresholds, arm's length methods, NTA penalties, and compliance.

Complete guide to tax depreciation in Japan: asset classifications, depreciation methods, useful life tables, and strategic tax planning for foreign companies.

Japan's withholding tax system explained: 20.42% non-resident rate, employment brackets, dividend and royalty rates, treaty benefits, and filing deadlines.

Guide to local enterprise tax and inhabitants tax in Japan: rates, size-based calculation, per capita levy, filing deadlines, and 2026 reform impacts.

Guide to Japan's corporate income tax: 23.2% national rate, 29-31% effective rate, SME incentives, R&D credits, and filing deadlines for foreign companies.