In brief The Japanese value added tax is referred to as JCT. As all taxes around the world have connections with the history of the tax mechanism of each country, the explanation below also covers the history of the discussions regarding introducing value added tax in Japan. Contents Overview of…
Shinichi Kobayashi has more than 20 years of experience advising on a broad range of tax and transfer pricing issues. He has authored and co-written several highly-regarded publications on Japanese tax and other related matters, including Business Tax in Practice and Theory and M&A Handbook on Conducting Business Practically.