In this issue, we focus on the FY2023 Tax Reform Enforcement Order and Enforcement Regulations and the Guidelines on Respecting Human Rights in Responsible Supply Chains.
On the tax side, the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Ministerial Order Partially Amending the Ordinance for Enforcement of the Income Tax Act in relation to the 2023 Tax Reforms were published in a special extra (No. 25) of the Official Gazette dated 31 March 2023.
Author
Akihiro Kawasaki
BrowsingAkihiro Kawasaki is a member of the Firm's Tax & Transfer Pricing Group in Tokyo. He has a wide range of experience – including HK IPOs, crypto currency issues and tax audits – and is particularly proficient in tax consulting involving complex consolidation and reorganization-related tax concepts as well as anti-CFC rules. Prior to joining the Firm, he worked for a major Japanese tax consulting firm for 13 years, including a four-year assignment in Shanghai.