2022 Japan tax reform outline: taxation related to finance and real estate

Japan tax newsletter 18 March 2022

The 2022 tax reform outline (hereinafter, “Outline”) was released on 10 December 2021 by the LDP-Komeito ruling coalition.

This newsletter introduces the major reforms specific to finance- and real estate-related tax rules, financial institutions, and insurance companies contained in the Outline.

For a general overview of the Outline, please refer to the EY Japan tax newsletter “2022 Japan tax reform outline”, dated 27 December 2021.

Please note that the contents of the tax reform proposals mentioned in this newsletter may be revised in response to future Diet deliberations concerning the reform bill.

Contents

  • Financial services taxation
  • Corporate taxation
  • International taxation
  • Other

2022 Japan tax reform outline (Japan tax newsletter 18 March 2022)