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Policy Proposals  Business Law Proposal for FY2026 Tax Reform -- Toward Establishing a Virtuous Cycle of Growth and Distribution --

(Japanese)
September 16, 2025
Keidanren (Japan Business Federation)

Summary

( PDF Format )

  1. Introduction
  2. Designing a Tax System to Realize Growth
    1. Corporate Taxation
    2. Tax System for Strengthening Research Capabilities, Fostering Innovation, and Promoting Investment
    3. Comprehensive Review of Automobile Taxes
    4. Environment and Energy Taxation
    5. Housing, Land, and Urban Taxation
    6. Extension of Expiring Special Tax Measures
    7. Local Taxes
    8. Improving the Tax Payment Environment and Others
  3. Designing a Tax System for Sustainable Distribution
    1. Integrated Reforms of Tax, Finance, and Social Security
    2. Tax System Neutral to Work Styles and Career Choices
    3. Promoting Investment in People
    4. Financial, Securities, and Insurance Taxation
  4. Tax System to Support Global Business Activities
    1. OECD/G20 Inclusive Framework – Two Pillars
    2. Revision of Japan’s Controlled Foreign Company Rules
    3. Other Domestic Tax Measures
    4. Tax Treaties

Business Law