Preparing for the 2026 Year-End Closing: Key Tax Considerations for German Companies in Japan

As many AHK member companies have a December fiscal year-end, October is an ideal time to review recent changes to Japanese corporate tax and consumption tax rules and identify practical action items to consider how these developments may affect your year-end closing and upcoming tax filings.

On the corporate tax side, the seminar will cover recent tax reforms and incentives, including the increase in the immediate expensing threshold for qualifying small-value depreciable assets, the Innovation Box regime, and expanded incentives for domestic capital investment. We will also discuss practical year-end considerations regarding the wage increase tax credit, revisit the eligibility requirements for SME tax incentives and highlight major changes that companies should prepare for in the next fiscal year.

From a consumption tax perspective, we will review the transitional input tax credit rules for purchases from non-registered invoice issuers from October 2026, the final period of the 20% special rule for certain businesses, new documentation requirements for certain VAT-exempt export transactions, recent changes affecting cross-border transactions, and the new refund-based tax-free shopping system from November 2026.

The session is designed to help German and other foreign-affiliated companies identify potential risks, assess available tax-saving opportunities, and ensure that key tax matters are addressed before finalizing your 2026 year-end closing.

The seminar will be presented by Koichi Takahashi, Atsunori Tsujimura and Manjul Agrawal from HLS Global Co., Ltd.

Following the presentation, participants will have the opportunity to ask questions during an interactive Q&A session. The event will conclude with a networking session for onsite participants to mingle and exchange views.

Registration Form

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