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4. International Taxation

1. Transfer Pricing

• Outline of the Revision of the Transfer Pricing Documentation（PDF/690KB）
• Commissioner’s Directive on the Operation of Transfer Pricing (Administrative Guidelines) (PDF/122KB)
  Supplement: Reference Case Studies on Application of Transfer Pricing Taxation(PDF/560KB)

2. Mutual Agreement Procedures

• Commissioner’s Directive on the Mutual Agreement Procedure (Administrative Guidelines) (PDF/359KB)
   Application for the Mutual Agreement Procedure (PDF/238KB)
   Instructions for Completing "Application for the Mutual Agreement Procedure" (PDF/145KB)
• Guidance for Taxpayers on the Mutual Agreement Procedure (Q＆A) (PDF/346KB)
• Japan’s Tax Conventions Including MAP Provisions (as of June 30, 2021) (PDF/339KB)
• Implementing arrangements regarding arbitration procedure

3. Automatic Exchange of Information - the Common Reporting Standard (CRS)

[On or before December 31, 2025]

• Key points on a self-certification (for individuals) (PDF/336KB) (日本語)(PDF/337KB) (中文(简体))(PDF/379KB)
• - To persons who will open financial accounts etc. - When persons open financial accounts etc. with reporting financial institutions, they are required to submit self-certifications indicating their jurisdictions of residence etc.! (as from January 1, 2022) (PDF/319KB) (日本語)(PDF/277KB)
• - To corporations that will open financial accounts etc. - When corporations open financial accounts etc. with reporting financial institutions, they are required to make sure whether they fall under "Specified Corporations" or not! (as from January 1, 2022) (PDF/260KB) (日本語)(PDF/224KB)
• Introduction of Reporting System for Automatic Exchange of Information on Financial Accounts of Non-Residents (PDF/128KB) (日本語)(PDF/233KB)

[On or after January 1, 2026]

• Key points on a self-certification (for individuals) (as from January 1, 2026) (PDF/346KB) (日本語)(PDF/378KB)
• - To persons who open financial accounts - When persons open financial accounts with Reporting Financial Institutions, they are required to submit self-certifications indicating their jurisdictions of residence! (as from January 1, 2026) (PDF/203KB) (日本語)(PDF/213KB)
• - To corporations that open financial accounts - When corporations open financial accounts with Reporting Financial Institutions, they are required to confirm whether they fall under "Specified Corporations" or not! (as from January 1, 2026) (PDF/148KB) (日本語)(PDF/196KB)
• Overview of Reporting System for Automatic Exchange of Information on Financial Accounts of Non-Residents (as from January 1, 2026) (PDF/249KB) (日本語)(PDF/239KB)

4. Automatic Exchange of Information - the Crypto-Asset Reporting Framework (CARF)

• Key points on a self-certification (for individuals) (PDF/348KB) (日本語)(PDF/337KB)
• - To persons who conduct Crypto-Asset Transactions - When persons conduct Crypto-Asset Transactions with Reporting Crypto-Asset Service Providers, they are required to submit self-certifications indicating their jurisdictions of residence! (PDF/360KB) (日本語)(PDF/204KB)
• - To corporations that conduct Crypto-Asset Transactions - When corporations conduct Crypto-Asset Transactions with Reporting Crypto-Asset Service Providers, they are required to confirm whether they fall under "Specified Corporations" or not! (PDF/193KB) (日本語)(PDF/200KB)
• Introduction of Reporting System for Automatic Exchange of Information on Crypto-Asset Transactions of Non-Residents (PDF/318KB) (日本語)(PDF/227KB)