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000853546.pdf
Preview of https://www.soumu.go .jp/main_content/000 853546.pdf
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📊 Size: 733 KB
📄 Pages: 111 pages
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Summary

Japan's government has decided on a tax reform outline for the fiscal year 2023. The main points include:

Expansion and permanent establishment of the NISA (Non-registered Investment Savings Account) system to encourage investment and increase asset income.
 Introduction of measures to strengthen the startup ecosystem and promote investment in startups.
Implementation of a global minimum tax and measures to prevent tax avoidance through asset transfers.
 Revision of the automobile weight tax and automobile tax to promote environmentally friendly vehicles.
Introduction of a minimum tax burden for high-income individuals.
 Expansion of tax exemptions for small-scale stock investments and introduction of a new tax exemption system for startup investments.
Introduction of a tax exemption system for investments in small and medium-sized enterprises.
 Revision of the tax treatment for investments in listed stocks and investment trusts.
Introduction of a system for providing information on non-taxable accounts and investments through cloud services.
 Expansion of tax exemptions for junior NISA accounts and introduction of a new system for managing investments in these accounts.
Introduction of a tax exemption system for investments in specific small and medium-sized companies.
 Revision of the tax treatment for investments in unlisted stocks and introduction of a new tax exemption system for these investments.

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Japan's government has decided on a tax reform outline for the fiscal year 2023.

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  • File Size: 733 KB
  • Pages: 111
  • Language: EN
  • Total Downloads: 62
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