September 12, 2023
Keidanren (Japan Business Federation)

( PDF Format )

1. Introduction
2. Tax Systems for Sustained Growth of Businesses
   1. Corporate tax system
   2. Others
3. Tax Systems to Achieve a Sustainable Economic Society
   1. Tax systems to form a large middle class
   2. Tax systems to promote Green Transformation (GX)
   3. Automobile-related taxes
4. International Taxation (Tax Systems to Support Global Corporate Activities, etc.)
   1. Smooth implementation of Two Pillar Solutions to address tax challenges arising from the digitalisation of the economy
   2. Pillar Two legislation
   3. Review of the Controlled Foreign Corporation tax system