Recent and Upcoming Regulation Changes
To review recent and upcoming regulation changes in Japan, navigate the categories to find the title of a recent or upcoming regulation change. Clicking the title will show the details of that change. Technical terms in bold can be rolled over to show their definitions, and clicking on them will take you to the glossary page.
Creation of Upper Limit of Employment Income Deduction - Jan 2013
Revision of Specified Expense Deduction - Jan 2013
Revision of Life Insurance Deduction for Insurance Contracted or Renewed after 2012 - Jan 2012
Abolishment of Dependent Deduction for Dependents Under 16 - Jan 2011
Abolishment of Extra Dependent Deduction for Dependents between 16 and 18 - Jan 2011
Creation of Requirement of Recording on Books and Ledgers for White Return Taxpayer - Jan 2014
Creation of Declaration Requirement for Assets in Overseas - Jan 2014
Creation of Special Reconstruction Income Tax - Jan 2013
Revision of Retirement Income Calculation for Directors - Jan 2013
Revision of Time Paying Withheld Income Tax - Jul 2012
Decrease in Depreciation Rate of Declining Balance Method - Apr 2012
Abolishment of Special Treatment of Acquisition Price for Capital Improvement - Apr 2012
Abolishment of Special Tax Credits - Apr 2012
Creation of Tax Credit for Increasing Number of Employees from Previous Year - Jan 2012
Revision of Application for Special Tax Credit - Dec 2011
Revision Tax Credit Calculation for Earthquake Resistant Renovation of Homes - Jun 2011
Creation of Tax Credit for Donations of over 2,000 yen to Non-Profit Organizations - Jan 2011
Revision of Employee Pension Premium Rate for Sep 2016-Aug 2017 - Sep 2016
Decrease in Employment Insurance Premium Rate for 2017 - Apr 2017
Revision in Childcare Allowance Contribution Rate - Apr 2017
Revision of Employee Pension Premium Rate for Sep 2015-Aug 2016 - Sep 2016
Revision of Employee Pension Premium Rate for Sep 2014-Aug 2015 - Sep 2014
Decrease in Asbestos Insurance Premium Rate for 2014 - Apr 2014
Increase in Long-Term Care Insurance Premium Rate for 2014 - Mar 2014
Revision of Employee Pension Premium Rate for Sep 2013-Aug 2014 - Sep 2013
Revision of Employee Pension Premium Rate for Sep 2012-Aug 2013 - Sep 2012
Revision in Childcare Allowance Contribution Rate - Apr 2012
Decrease in Employment Insurance Premium Rate for 2012 - Apr 2012
Revision of Standard Value of In-Kind Wage for Social Insurance Premium Calculation - Apr 2012
Revision of Worker’s Accident Compensation Insurance Rates - Apr 2012
Effectuation of Social Security Agreements with Brazil and Switzerland - Mar 2012
Increase in Health Insurance Premium Rates for 2012 - Mar 2012
Increase in Long-Term Care Insurance Premium Rate for 2012 - Mar 2012
Abolishment of Qualified Pension Plan - Mar 2012
Allowing Employee to Contribute to Corporate-type Defined Contribution Plan - Jan 2012
Revision of Employee Pension Premium Rate for Sep 2011-Aug 2012 - Sep 2011
Unchange in Employment Insurance Premium for 2011 - Apr 2011
Increase in Health Insurance Premium Rate for 2011 - Mar 2011
Increase in Long-Term Care Insurance Premium Rate for 2011 - Mar 2011
Revision of Participant's Age Restriction for Defined Contribution Plan to 65 years old - TBA
Creation of Special Reconstruction Corporate Tax - Apr 2012
Reduction in Corporate Tax Rate - Apr 2012
Decrease in Amount of Loss that can be Carried Forward - Apr 2012
Extension of Special Taxation of Secret Expense - Apr 2012
Extension of Non-Application of Loss Carry-Back to Previous Year - Apr 2012
Allowing Change in Declared Tax Credit Amount at Tax Claim Correction - Dec 2011
Allowing Filing of Tax Incentive Applications after Tax Claim Correction - Dec 2011
Extension of Time Period of Tax Claim Correction to 5 years - Dec 2011
Application of "the Best Method" when Calculating Arm's Length Price for Transfer Pricing - Oct 2011
Extension of Reduction in Capital Gains Tax for 2 years - Apr 2011
Extension of Reduced Corporate Tax Rate for Small and Medium-Sized Corporations - Apr 2011
Attachment of Schedule Describing the Correction of Past Events to Final Tax Return - Apr 2011
Extension of Non-Deduction of Entertainment Expense - Apr 2012
Extension of Entertainment Expense Deduction of Small and Medium-Sized Corporation - Apr 2012
Revision of Depreciation Rate of Declining Balance Method - Apr 2012
Revision of Depreciation of Capital Improvement Cost - Apr 2012
Abolishment of Bad Debts Allowance for Non-Banking Large Corporation - Apr 2012
Revision of the Maximum Amount of Donation which can be Expensed - Apr 2012
Abolishment of Depreciation for Obsolete Assets - Apr 2011
Abolishment of the Separation Method for Inventory Valuation - Apr 2011