Japan

On August 14, 2026 (Reiwa 8), the National Tax Agency of Japan officially published a partial revision to the Ordinance Enforcing the National Tax Code Incident Rules, specifically addressing Article 15, Paragraph 1, which delineates the documents that the Director General of the National Tax Agency may specify for purposes of tax administration, investigation, and

The National Tax Agency published the distributed materials from the fourth meeting of experts discussing the evaluation of stocks that do not have market prices. The session covered recent valuation methods, theoretical frameworks, and practical guidance for tax authorities and professionals. The documents detail the methodology for determining fair market values in the absence of

The National Tax Agency announced the number of applicants for the 76th Tax Accountant Examination scheduled for the Reiwa 8 fiscal year. The announcement, accompanied by a PDF document of 53KB, provides a summary of applicant figures, trends compared to previous years, and demographic breakdowns. The examination, which is a key certification for tax professionals

The National Tax Agency released the official route price maps for the Reiwa 8 fiscal year, which are used to assess land values for inheritance, gift, and property tax purposes across Japan. These maps outline standard price routes for land parcels nationwide and reflect recent market trends, zoning changes, and regional development. The publication includes