Japan Back Office & Market Entry Insights

Setting Up a Japan Subsidiary: The Headquarters Playbook for Multinational Companies

Setting Up a Japan Subsidiary: The Headquarters Playbook, AQ Partners

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Setting Up a Japan Subsidiary: The Headquarters Playbook for Multinational Companies

The HQ playbook for a wholly owned Japan KK or GK: entity choice, capital thresholds, directors, the parent document pack, deadlines, and who owns each step.

Entity

Incorporation

Yuga Koda

Founding Director

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KK vs GK for a Wholly Owned Subsidiary of a Multinational: Check-the-Box, Perception, and Governance

KK vs GK for a Multinational's Japan Subsidiary, AQ Partners

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KK vs GK for a Wholly Owned Subsidiary of a Multinational: Check-the-Box, Perception, and Governance

KK vs GK for a multinational's Japan subsidiary: US check-the-box classification, governance cycle, share transfers, perception, and which form fits each group.

Entity

Incorporation

Yuga Koda

Founding Director

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Repatriating Profits from Japan: Dividends vs Royalties vs Capital Reduction

Repatriating Profits from Japan, AQ Partners

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Repatriating Profits from Japan: Dividends vs Royalties vs Capital Reduction

Dividends vs royalties vs capital reduction for a Japan subsidiary: 20.42% withholding, US and UK treaty relief, deemed dividends, and a worked ¥100M example.

Tax

Entity

Yuga Koda

Founding Director

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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.

Tax

Accounting

Yuga Koda

Founding Director

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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

Accounting

Yuga Koda

Founding Director

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Intercompany Loans to a Japan Subsidiary: Interest Rates, Withholding, and FEFTA Reporting

Intercompany Loans to a Japan Subsidiary, AQ Partners

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Intercompany Loans to a Japan Subsidiary: Interest Rates, Withholding, and FEFTA Reporting

How a foreign parent lends to its Japan subsidiary: arm's length interest, 20.42% withholding and treaty relief, the FEFTA loan test, 45-day report, FX rules.

Tax

Banking

Yuga Koda

Founding Director

AQ Partners Blog

Your information hub for Japan back office.

Setting Up a Japan Subsidiary: The Headquarters Playbook for Multinational Companies

KK vs GK for a Wholly Owned Subsidiary of a Multinational: Check-the-Box, Perception, and Governance

Repatriating Profits from Japan: Dividends vs Royalties vs Capital Reduction

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

Cash Pooling and Treasury Setup for a Japan Entity

Intercompany Loans to a Japan Subsidiary: Interest Rates, Withholding, and FEFTA Reporting

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