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1 Japan tax newsletter EY 29 EY EY /pdf International-Tax/Tax-alert-library%23date Contents Financial services tax alert29

2 1 8 10% 6% 14% 3 10% 25% 10% 15% 10%35% 4 14% 9% 6% 6% 8.5% 9% 14% % 25% 0% 5% 21.7% % 9% 5% % 5% 9% 5% % 6% 2 = 310% 2 14% 4 12%5% 17% 2 2 IoT AI4 4 2 Japan tax newsletter

3 % 10% 2% 12% 2 2% 10% 12% 22% % % 4 Japan tax newsletter

4 4 Japan tax newsletter % % 10.3% 12.9% 7.0% %

5 A A B A A A 100% B A B B B B B 100% 2 1, Japan tax newsletter

6 / P 2/3 A P A 2/3 2/3 A A 2/ Japan tax newsletter

7 . 2 50% % % 10% %15% %20% 4%2% 4 Japan tax newsletter

8 8 Japan tax newsletter % 1 A. IP B. C. D. 7 20% 20% 30% 1 50%

9 50% JV 1 JV % JV 1% 50% 50% 50% 1% = 50.5% > 50% 50% 50% % 20% 20% 30% 20% Japan tax newsletter

10 a. b. c. 20% 2 25% 10% % 20% 10 Japan tax newsletter

11 % - 10% 25% 10% 25% a. b. a a c. d. 25% 10% 25% a. b. Japan tax newsletter

12 a. b. = 50% = X 50% Japan tax newsletter

13 a. b. 1 c. 1 d. 1 e a. a b. b ce b c e 1 1 d d d 5 20% 2,0001,000 1,000 2,000 Japan tax newsletter

14 a. b. ab a b a 3 4 bd 30% 50% 30% < % < i ii i3 4 a ii3 4 b c d % 20% % % 30% Japan tax newsletter

15 % 1 100% 1 2 Japan tax newsletter

16 150 1,000 1, Japan tax newsletter , (38) (76) (85) 201 (123) 30 NISA NISA NISA NISA NISA

17 Japan tax newsletter

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19 % % % % % H H H H H H H H H H H H Japan tax newsletter

20 EY ANA EY [email protected] EY Assurance Tax Transactions Advisory EY EY EY ey.com EY EY EY M&A Ernst & Young Tax Co. All Rights Reserved. Japan Tax SCORE EYEY 20 Japan tax newsletter

OECD BEPS15 15 BEPS OECD explanatory notes EY Global Tax Alert PEBEPS OECD i in place of iiappli

OECD BEPS15 15 BEPS OECD explanatory notes EY Global Tax Alert PEBEPS OECD i in place of iiappli 2017 7 14 Japan tax alert EY BEPS EY EY www.eytax.jp/tax-library/newsletters/index.html 2017 6 7 67OECD BEPS) 2017 6 16 Japan tax alert Covered Tax Agreements 35 reservations notifications 2015 10 5OECD

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