Japan

On 19 October 2026, the Japan National Tax Agency (NTA) published the list of businesses selected for the fourth round of the Liquor Industry Promotion Subsidy (Sake Gyō Shinkō Shien Jigyō Hojokin). Administered by the NTA’s Liquor Tax Division, this subsidy program aims to strengthen the competitiveness of Japan’s liquor manufacturers—particularly sake, shochu, and craft

On 16 October 2026, the Japan National Tax Agency (NTA) announced a full refund of examination fees for all candidates registered for the 76th Certified Public Tax Accountant (CPTA) Examination originally scheduled at the Grand Messe Kumamoto venue in Kumamoto Prefecture. The examination was postponed indefinitely following the Kumamoto Earthquake of July 2026, which caused

On 13 October 2026, the National Tax Agency (NTA) of Japan published a dedicated webpage outlining its new initiative regarding the request for digital books and records data during tax audits. This development stems from the ongoing digitalization of tax administration under the Electronic Books Preservation Act and the National Tax Code. The new guidance

On 9 October 2026, the National Tax Agency (NTA) significantly updated its Consumption Tax Rate Reduction Special Site, signaling the operational rollout of the reduced consumption tax rate measures. While Japan maintains a standard 10% consumption tax rate, the reduced 8% rate applies to food, beverages, and newspapers. This update incorporates the latest amendments to

On 5 October 2026, the Japan National Tax Agency (NTA) deployed an enhanced AI-powered chatbot service on its official website to handle taxpayer inquiries specifically related to the 2026 year-end adjustment (Nenmatsu Chōsei). The chatbot, accessible via the “Tax Consultation Chatbot” (Zeimu Sōdan Chatbot) portal, leverages a large language model fine-tuned on the NTA’s entire

On 2 October 2026, the National Tax Agency (NTA) released new guidance for the Accounting Software Compact Type under the external outsourcing bookkeeping guidance program. This initiative targets small and medium-sized enterprises (SMEs) that outsource bookkeeping to tax accountants or certified public accountants using cloud-based or simplified accounting software. The guidance operationalizes the provisions of

On 1 October 2026, the National Tax Agency (NTA) officially released the 2026 version (Reiwa 8) of the Year-End Adjustment Software, a critical tool for employers and payroll administrators to calculate annual income tax withholding for employees. This release incorporates the major tax reforms enacted in the FY2026 Tax Reform Act, most notably the increase

On 24 September 2026, the National Tax Agency (NTA) published the comprehensive Year-End Adjustment Guide for 2026, serving as the primary procedural manual for employers conducting the annual salary income tax reconciliation. This guide operationalizes the FY2026 tax reforms, detailing the calculation logic for the revised Basic Exemption, Spouse Exemption, and Income Adjustment Deduction. It

On 24 September 2026, the National Tax Agency (NTA) announced the completion of the National Tax System Renewal, a major infrastructure overhaul affecting all electronic filing (e-Tax) and payment channels effective from September 2026. This renewal mandates changes to the data formats and layouts of major tax return forms, including Corporate Tax, Consumption Tax, and

As of 2026/08/14, the National Tax Agency (NTA) published Notice No. 23, amending the portion of the Tax Ordinance Enforcement Regulations that determines which documents the Commissioner may prescribe under Article 15(1) of the Tax Ordinance (Law No. 28 of 1965). The amendment is part of the Agency’s Digital Transformation Strategy for the fiscal years