JapanBusiness & EntrepreneurshipRegulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Last detection: 28 September 2026
What changes: Small and medium-sized corporations can choose to either: 1) deduct the full amount of entertainment expenses up to 8 million yen, or 2) deduct 50% of entertainment and dining expenses. This special provision applies to business years starting by March 31, 2027.
What changes: For the next five years, the system will be fundamentally reviewed and strengthened to support small and medium-sized enterprises and small businesses that actively increase wages. This includes revisions to requirements related to the 'total wage bill for all employees' and wage increase levels to promote an increase in wages per person.
What changes: To enhance the 'earning power' of Japanese companies and foster a virtuous cycle including wage increases through the expansion of domestic investment, a tax system will be created to promote bold capital investment for high value-addition. This includes immediate expensing for buildings and a 7% tax credit. Eligible assets include machinery, equipment, tools, buildings, etc., with a minimum inves
What changes: To promote R&D investment in strategic technology areas, foster industry-academia collaboration with universities, and encourage medium to long-term R&D investment, it is requested to create a strategic technology area type based on the existing general type, strengthening incentives for deduction rates and providing separate limits for deduction ceilings. The introduction of a tax credit carryfor
What changes: From October 1, 2023, the method for consumption tax input tax deduction will change to the Qualified Invoice Preservation Method (Invoice System). Under this system, in principle, businesses must obtain and preserve invoices (qualified invoices) from their suppliers to claim input tax deductions. Only invoice issuers registered with the tax office can issue invoices.
What changes: The application for registration to become an invoice issuer began in October 2021. By submitting the application by September 30, 2023, registration can be completed by the system's start date of October 1, 2023.
What changes: For six years after the start of the invoice system (until September 2029), measures are in place to allow input tax deductions at a certain rate based on traditional categorized invoices issued by tax-exempt businesses.
What changes: Businesses with taxable sales of 100 million yen or less can claim input tax deductions for taxable purchases under 10,000 yen by preserving only a ledger with certain recorded items for six years after the system's start.
What changes: In conjunction with the implementation of the consumption tax reduced tax rate system, the consumption tax invoice system (Qualified Invoice Preservation Method) will be introduced from October 1, 2023. Under the invoice system, preservation of invoices is required for consumption tax input tax deductions, and to issue invoices, registration as a 'Qualified Invoice Issuer' with the tax office, whi
What changes: In conjunction with the implementation of the consumption tax reduced tax rate system, the consumption tax invoice system commenced across all industries on October 1, 2023 (2023). Under this system, for businesses to deduct input tax from output tax when paying consumption tax (referred to as 'input tax deduction'), they must, in principle, obtain and preserve invoices issued by their suppliers.
What changes: To register for the invoice system by its start date of October 1, 2023, applications must be submitted in advance. Taxable businesses (those who declare and pay consumption tax) are requested to take prompt action. Tax-exempt businesses (those who do not declare or pay consumption tax) do not need to take any action regarding the invoice system, and their current purchase prices will not change w
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