28. Reduction Entry (Asshuku Kicho) or Deferred Tax on Property / Like-Kind Exchanges 圧縮記帳

圧縮記帳について英語でまとめました（国税庁サイト）。

An overview of "reduction entry (asshuku kicho)," i.e., deferral of tax on capital investment grants or like-kind exchanges in Japan, is as described below. See this post for more about Japanese tax and accounting:

The author of this website is not responsible for any damage or loss arising related to this website.

27. Taxability of Digital Services in Japan 電気通信利用役務の提供に係る内外判定基準

電気通信利用役務の提供に係る内外判定基準を英語で説明してみました（国税庁サイト）。

An overview of the place of supply rule for digital services for Japanese consumption tax ("JCT") purposes is as follows. 

See this for an overview of JCT. 

See this for the reverse charge mechanism for JCT purposes.

See this post for more about Japanese tax and accounting:

The author of this website is not responsible for any damage or loss arising related to this website.

26. Cross-Border Services & Reverse Charge Mechanism in Japan 国境を越えた役務提供とリバースチャージ方式

Below is an overview of the liability of Japanese consumption tax on cross-border service supplies and the reverse charge mechanism in Japan. See this post for more about Japanese tax and accounting:

国境を越えた役務提供とリバースチャージ方式を英語でまとめてみました。
- 国境を越えた役務の提供に係る消費税の課税関係について（FAQ）
- 国境を越えた役務の提供に係る消費税の課税関係について（パンフレット）

The author of this website is not responsible for any damage or loss arising related to this website.

----------------------------------------

I. Liability of JCT on cross-border service supplies - General 

Type	Supplier	Recipient	Place of supply	Taxability	Reverse charge		Liability lies with:
T1	Japanese business	Foreign business	Foreign	Out of scope	N/A		N/A
T2	Foreign business	Japanese business	Japan	Taxable	B2C* digital service	N/A	Foreign business
					B2B* digital service	Applied	Japanese business
					Entertainment service
					Other service	N/A	Foreign business
T3	Japanese business	Foreign consumer	Foreign	Out of scope	N/A		N/A
T4	Foreign business	Japanese consumer	Japan	Taxable	N/A		Foreign business

25. "Special Relationship" for Family Company Purposes 株主等と特殊の関係のある法人

「株主等と特殊の関係のある法人」を英語にしてみました（法人税法第2条第10号）。

"Special relationship" for the purposes of "family companies" under Japanese Corporate Tax Law ("CTL") Article 2, item 10 is defined as follows in CTL Enforcement Order Article 4. For more about Japanese tax, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

24. Definition of Directors in Japan 役員の範囲

役員の定義を英語にしました（国税庁ホームページ）。

Corporate tax law in Japan (as of 1 April 2020) defines directors as follows. For more about Japanese tax, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

23. Tax Appeal Process in Japan 再調査の請求・審査請求・訴訟

税務署長が行った処分に不服があるときにその処分の取消しや変更を求める不服申立てを行う手続きは以下の通りです（国税庁ホームページ）。

Tax appeal process in Japan is as shown below. For more about Japanese tax, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

-------------------------------------------------

22. Non-Resident's Japanese Source Income Subject to Japanese Withholding Tax 源泉徴収対象となる非居住者国内源泉所得

非居住者が源泉徴収対象となる国内源泉所得は以下の通りです（国税庁ホームページ）。

Under tax law as of 1 April 2020, non-Japanese residents are subject to withholding tax for the following Japanese source income derived in Japan:  

For more about Japanese tax, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

-------------------------------------------------

21. Capital Gains Tax on Shares Transferred by Non-Japanese Residents in Japan 恒久的施設を持たない非居住の株式譲渡に係る課税

恒久的施設を持たない非居住者が株式等を譲渡した場合の課税について英語でまとめました。（国税庁ホームページ）

Capital gains tax on share transfers by non-Japanese residents without PE in Japan is described below.

For more about Japanese tax, click HERE:

The author of this website is not responsible for any damage or loss arising related to this website.

-------------------------------------------------

If a non-Japanese resident without a PE in Japan transfers shares, income listed in (1) to (6) below is subject to withholding tax in Japan: