The Tax Reform Outline for Fiscal Year 2026 has been announced by the ruling party
WebmasterOn December 19, Reiwa 7 (2025), the Ruling Party Tax Reform Outline for Reiwa 8 (2026) was published.
Among the major revisions and review items revealed in this outline, what particularly stands out is the revision of transitional measures accompanying the introduction of the consumption tax invoice system.
Following the end of the so-called "20% special provision (transitional measure for small-scale businesses that newly become invoice-issuing businesses)," a transitional measure that allows the tax payment amount to be set at "30%" of the sales tax amount will be implemented for a limited period of 2 years.
The so-called "80% special provision (transitional measure regarding tax credit for taxable purchases from tax-exempt businesses)" is to be gradually reduced, with its final application deadline extended by 2 years. The deductible percentage will be gradually reduced as follows: 70% from October Reiwa 8 (2026), 50% from October Reiwa 10 (2028), and 30% from October Reiwa 12 (2030), with the application ending at the end of September Reiwa 13 (2031).
投稿者プロフィール
最新の投稿
お知らせ2025年12月21日The Tax Reform Outline for Fiscal Year 2026 has been announced by the ruling party- お知らせ2024年12月20日The Tax Reform Outline for Fiscal Year 2025 has been announced by the ruling party
お知らせ2023年12月15日The Tax Reform Outline for Fiscal Year 2024 has been announced by the ruling party
お知らせ2022年12月16日The Tax Reform Outline for Fiscal Year 2023 has been announced by the ruling party
