Tax Academy Outlines
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Who this course is for:
Introduction to Japanese taxes (Language: English)
Suitable for tax professionals looking for a basic outline of the Japanese tax system, including corporate tax and consumption tax, as well as key points of international tax practice.
Introduction course (Language:Japanese)
Suitable for those new to international taxation to understand.
Basic course (Language: Japanese)
Suitable for those with domestic tax experience, who wish to expand their international tax understanding.
Advanced I course (Language: Japanese)
Suitable for tax professionals with an understanding of the basics, but who wish to deepen their knowledge in key areas of current focus in Japan and globally.
Advanced II course (Language: Japanese)
Suitable for experienced tax professionals, who wish to expand their knowledge of specific tax technical matters, such as M&A.
Introduction to Japanese taxes (Language: English)
| Basics of Japanese tax law for corporations, Part I | |
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| Fee：JPY 10,000 | Duration：30 mins |
| Speakers：Benjamin Sainsbury, Asuka Kino, Hideki Shiota, David Cohen | |
| Basics of Japanese tax law for corporations, Part II | |
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| Fee：JPY 21,800 | Duration：60 mins |
| Speakers：Seigo Sugiyama, Nancy Kong, Kotaro Fujino, Robert Kissner-Ventimiglia | |
| Japanese consumption tax | |
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| Fee：JPY 10,000 | Duration：30 mins |
| Speakers： Tsuyoshi Mizoguchi, James Subin | |
| Basics of Japanese transfer pricing | |
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| Fee：JPY 10,000 | Duration：30 mins |
| Speakers：Goro Mizushima, Michael Polashek | |
| Japanese tax dispute procedures and treaty framework | |
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| Fee：JPY 10,000 | Duration：30 mins |
| Speakers：Ryann Thomas, Tomoki Hano, Tadashi Ikegawa, Thomas Heaton | |
| 【New】Japanese E-Storage Rules | |
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| Fee：JPY 10,000 | Duration：30 mins |
| Speakers：Asuka Kino, James Subin | |
Introduction course (Language:Japanese)
| Start International Tax | |
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| Fee：JPY 6,200 | Duration：Approximately 35 minutes |
| In order to make it easier for those new to international taxation to understand, the basic points of the main international taxation systems are explained in an easy-to-understand way, using dialogue, charts, etc., based on examples of transactions in overseas business by Japanese companies. |
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Basic course (Language: Japanese)
| International business development and taxation | |
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| Fee：JPY 6,200 | Duration： Approximately 40 minutes |
| Speaker：Akio Nabetani | |
| An easy-to-understand explanation of the tax implications related to international business development, considering the manner of expansion and the type of transactions engaged in, for both outbound expansion from Japan and inbound expansion into Japan. | |
| Controlled foreign company rules | |
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| Fee： JPY 19,800 | Duration： Approximately 90 minutes |
| Speaker：Yumiko Arai | |
| An outline of Japan’s controlled foreign company rules, including their purpose and application; the classification of foreign subsidiaries under the rules; the analysis of local business activities under the rules; the criteria for exemption from the rules; calculation of tax where the rules apply; and more. | |
| Foreign tax credits and foreign dividend exemption system | |
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| Fee： JPY 19,800 | Duration： Approximately 70 minute |
| Speaker：Hiroki Ono | |
| An explanation of the purpose and application of both foreign tax credits and the foreign subsidiary dividend exemption system. | |
| Tax treaties | |
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Fee： JPY 13,800 |
Duration： Approximately 50 minutes |
| Speaker：Akio Nabetani | |
| Tax treaty basics and an overview of Japan’s tax treaty network. | |
| Transfer pricing | |
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| Fee： JPY 13,800 | Duration： Approximately 60 minutes |
| Speakers：Toru Fujisawa、Toshiyuki Yamaoka | |
| Transfer pricing taxation from both the technical and practical perspectives. | |
| Thin capitalisation, earnings stripping, and anti-corporation inversion measures | |
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| Fee： JPY 15,800 | Duration： Approximately 50 minutes |
| Speaker：Masahiko Asakura | |
| Purposes and application of the thin capitalization and earnings stripping rules to manage excessive interest deductions, and anti-corporate inversion measures. | |
| Taxation of the digital economy | |
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| Fee： JPY 6,200 | Duration： Approximately 40 minutes |
| Speaker：Haruhisa Shirato | |
| Background to the international initiatives related to taxation of the digital economy, led by the OECD, with a specific focus on Pillar 1 and Pillar 2. | |
Advanced I course
| Controlled foreign corporations (1): foreign affiliates and applicable domestic corporations | |
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| Fee： JPY 17,800 | Duration： Approximately 60 minutes |
| Speaker：Akio Nabetani | |
| A more detailed dive into the controlled foreign corporation rules, including criteria used to identify foreign affiliated companies and applicable domestic corporations. | |
| Controlled foreign corporations (2): analysis of economic activity and calculation of CFC charge | |
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| Fee： JPY 27,800 | Duration： Approximately 90 minutes |
| Speaker：Akio Nabetani | |
| A more detailed dive into the controlled foreign corporation rules, including an analysis of the economic activities standard, and calculation of CFC charge. | |
| Controlled foreign corporations (3): calculation of taxable income | |
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| Fee： JPY 17,800 | Duration： Approximately 60 minutes |
| Speaker：Akio Nabetani | |
| A more detailed dive into the controlled foreign corporation rules, including calculation of the taxable income of the foreign corporation, whether on a total company basis or for CFC income only. | |
| Controlled foreign corporations (4): adjustments to relieve double taxation and other practical measures | |
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| Fee： JPY 17,800 | Duration： Approximately 60 minutes |
| Speakers：Akio Nabetani、Takuya Nakahara、Yumiko Arai、Kazuhiro Obara | |
| A more detailed dive into the controlled foreign corporation rules, including calculation of the taxable income of the foreign corporation, whether on a total company basis or for CFC income only. | |
| Foreign tax credits (1): creditable foreign corporate tax and credit limits | |
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| Fee： JPY 21,800 | Duration： Approximately 70 minutes |
| Speaker：Morito Yamada | |
| The impact of corporate taxes paid overseas, the calculation of creditable foreign corporate tax, limits on the amount of credits available, and more. | |
| Foreign tax credits (2): reporting of foreign tax credits; special provisions for reduction in book value of subsidiaries | |
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| Fee： JPY 21,800 | Duration： Approximately 70 minutes |
| Speakers：Morito Yamada、Takuya Nakahra、Masahiko Asakura、Kazuhiro Obara | |
| The purpose and application of the tax credit carry-forward system, and relationship with the group tax relief regime. An overview of the special provisions relating to reduction in book value of subsidiaries. | |
Advanced II courses
| Taxation of Japanese multinational enterprises | |
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| Fee： JPY 21,800 | Duration： Approximately 50 minutes |
| Speaker：Akio Nabetani | |
| A detailed explanation of the tax implications of global business operations, both in Japan and globally, including the impact of different types of business structures and transactions, with reference to both the Japanese and foreign tax systems. | |
| M&A and international taxation | |
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| Fee： JPY 21,800 | Duration： Approximately 40 minutes |
| Speaker：Yoshie Yagi | |
| Practical tax issues arising from cross-border M&A, with a specific focus on the impact under the Japanese tax law, at each stage of the process, from pre- to post-acquisition. | |
