( PDF Format )

1. Basic Approach
2. Tax Policy for Realizing a Strong Economy
   1. Future Direction of Corporate Taxation
   2. Tax Measures for Human Resources Development
   3. Tax Measures to Promote and Strengthen Business Portfolio Transformation
   4. Tax Treatment of Depreciable Asset Acquisitions
   5. Transparency of Special Tax Measures (Disclosure of Company Names)
   6. Tax Credit for Promoting Domestic Production in Strategic Sectors
   7. Tax Measures to Strengthen Research Capabilities and Foster Innovation
   8. Comprehensive Review of Automobile Taxes
   9. Extension of Expiring Special Tax Measures and Other Measures
   10. SME-Related Tax Measures
   11. Land, Housing, and Urban Taxation
   12. Financial, Securities, Insurance, and Pension Taxation
   13. Energy-Related Taxation
   14. Local Taxes
   15. Improving the Tax Filing Procedures
3. Integrated Reform of Tax, Fiscal Policy, and Social Security
   1. Income-Linked Targeted Benefits and a Reduced Consumption Tax Rate on Food and Beverages
   2. Develop and Utilize an Integrated Information Infrastructure
   3. Approach to Fiscal Resources
4. Tax System to Support Global Business Activities
   1. OECD/G20 Inclusive Framework (IF): Two-Pillar Solution
   2. Revision of Japan's Controlled Foreign Company (J-CFC) Rules
   3. Respond to California's Water's-Edge Election Proposal for Corporate Tax Purposes
   4. Necessary Revisions to Other Domestic Tax Measures
   5. Tax Treaties