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Japan Tax

Articles about "Japan Tax"

2 articles

Japan's new large-scale investment tax incentive: immediate expensing or a 7% credit, and how to actually apply

On July 31, 2026, Japan opened applications for a new capital investment tax incentive covering essentially every industry. You can elect immediate expensing or a 7% tax credit on an asset-by-asset basis, and buildings are included. Here are the two numerical thresholds, the application flow, and the traps that quietly disqualify a plan, drawn from primary sources.

2026-08-23Ryuta Hamamoto

AI Consulting

A 50% R&D tax credit arrives in Japan: what the amended Industrial Technology Enhancement Act changes, and what gets missed

Japan's amended Industrial Technology Enhancement Act (Act No. 41 of 2026) adds a 40% R&D tax credit, rising to 50% for joint research with certified institutions. But the credit is capped at 10% of corporate tax, eligibility requires confirmation that commercialization is expected early, and the law's effective date is still awaiting a cabinet order. Here is what the statute and the tax outline actually say.

2026-08-23Ryuta Hamamoto