Corporate Tax-Related Matters: Article-by-Article Commentary on the Special Taxation Measures Act Circulars

◆The various systems stipulated in the Special Taxation Measures Act constitute a considerable number of provisions aimed at achieving various policy objectives in Japan, and the content of each system is often complex and diverse.

◆The circulars related to the Special Taxation Measures Act explain points of caution regarding areas where doubts may arise, clearly indicate operational standards, and establish guidelines for handling the law, in order to prevent errors in the interpretation of the law when applying each provision.

◆This book provides a detailed explanation of all items in the circulars related to the Special Taxation Measures Act (Corporate Tax Edition), including the original text of the circulars, the history of amendments, the purpose of the circulars' enactment, the relationship between the circulars and the provisions of the law and other treatments, opinions on points of doubt, and specific calculation procedures, in the form of practical commentary.

◆This is the latest edition incorporating amendments to the R&D tax system, the tax reduction for capital investment for SMEs, special tax treatment for entertainment expenses, the transfer pricing tax system, the CFC tax system, and other matters.

◆Includes the amendment circular No. 2-19 dated November 27, 2025.

◆An essential book for accounting staff, professional accountants, and tax officials.