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Multinational enterprise groups that operate in Japan must comply with Japan’s global minimum tax (“Pillar Two”) rules from fiscal years beginning on or after 1 April 2024. This newsletter outlines the Pillar Two compliance requirements.
The Ministry of Health, Labour and Welfare has published Q&As on amendments to the Child Care and Family Care Leave Act that will come into effect in stages from 1 April 2025.
This newsletter will provide a summary of the major components of the 2025 Tax Reform Proposals.
On December 27, 2024, the Japanese government approved the 2025 Tax Reform Proposals (“2025 Tax Reform Proposals”). This Newsletter provides a brief and immediate summary highlighting significant developments of interest to Japan’s financial services industry and real estate market.
PwC examined TOPIX 100 companies' sustainability disclosures in relation to the SASB Standards. The findings show progress and areas for improvement in each dimension, empowering Japanese firms and investors to respond to future changes in standards.
Business model change is being driven and facilitated by cloud-based technologies and other powerful software capabilities.
The health industries quarterly offers insights on accounting and reporting hot topics impacting the industry.
The Executive Sustainability Forum, which involves the participation of 13 Japanese companies committed to sustainability management, recently held its fourth meeting. As the forum’s activities shift from deskbound research to onsite information-gathering, participants discussed the challenges involved in achieving a...