Japan Back Office & Market Entry Insights

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

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Thin Capitalization and Earnings Stripping Rules in Japan: Limits on Deducting Interest Paid to a Foreign Parent

Thin Capitalization and Earnings Stripping in Japan, AQ Partners

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Thin Capitalization and Earnings Stripping Rules in Japan: Limits on Deducting Interest Paid to a Foreign Parent

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.

Tax

Entity

Yuga Koda

Founding Director

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Funding a Japan Subsidiary: Capital vs Parent Loan vs Intercompany Services, and How to Repatriate Profits

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Funding a Japan Subsidiary: Capital vs Parent Loan vs Intercompany Services, and How to Repatriate Profits

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

Tax

Entity

Yuga Koda

Founding Director

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How to File Corporate Resident Tax as a Foreign-Owned KK or GK in Japan

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How to File Corporate Resident Tax as a Foreign-Owned KK or GK in Japan

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

Tax

Entity

Yuga Koda

Founding Director

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How to Enroll Foreign Employees in Japan's Shakai Hoken: Step-by-Step Employer Guide

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How to Enroll Foreign Employees in Japan's Shakai Hoken: Step-by-Step Employer Guide

Step-by-step guide to enrolling foreign employees in Japan's shakai hoken across health insurance, pension, and employment insurance. Learn deadlines and.

Payroll

HR

Visa & Immigration

Yuga Koda

Founding Director

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Withholding Tax on Dividends and Royalties in Japan: Rates, Treaties, and Compliance for Foreign Companies

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Withholding Tax on Dividends and Royalties in Japan: Rates, Treaties, and Compliance for Foreign Companies

Complete guide to Japan's withholding tax (gensenchoshu) on dividends and royalties. Rates, 87 tax treaties, MLI impact, and compliance filing requirements.

Tax

Compliance

Yuga Koda

Founding Director

AQ Partners Blog

Your information hub for Japan back office.

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

Thin Capitalization and Earnings Stripping Rules in Japan: Limits on Deducting Interest Paid to a Foreign Parent

Funding a Japan Subsidiary: Capital vs Parent Loan vs Intercompany Services, and How to Repatriate Profits

How to File Corporate Resident Tax as a Foreign-Owned KK or GK in Japan

How to Enroll Foreign Employees in Japan's Shakai Hoken: Step-by-Step Employer Guide

Withholding Tax on Dividends and Royalties in Japan: Rates, Treaties, and Compliance for Foreign Companies

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