国際税務 税務 会計 税理士 税金 会計事務所 横浜

2023/05/31

A Must-Watch Guide Video: Taxation in Japan

We're delighted to announce our Partner Naoko Sato's informative video on Japan's tax system for foreign businesses, now available on
JETRO's site.

This guide simplifies Japan's complex tax landscape, making it an invaluable resource for international companies considering the Japanese market.

Visit JETRO's website today and embark on your Japanese business journey with confidence.

https://www.jetro.go.jp/en/invest/setting_up/#a-06

Watch the video 'Ask The Experts: Taxation in Japan'

2023/03/16

The increased rates of payment for overtime worked in excess of 60 hours per month will also apply to SMEs

The payment rate for overtime worked in excess of 60 hours per month used to be 50% for large enterprises and 25% for small and
medium-sized enterprises, but the rate will increase from 25% to 50% or more for the latter, too, from 1 April 2023.
Please note that it will be mandatory.

Late night work
If overtime in excess of 60 hours per month is worked during the late hours (22:00 - 5:00), the following rates will apply.
Late night payment rate is 25% + overtime payment rate is 50% = 75%

Holiday work
The calculation of 60 hours of overtime per month does not include hours worked on statutory holidays, but include hours worked on other holidays.

To protect the health of workers who work more than 60 hours of overtime per month, paid leave (alternative leave) may be granted
instead of the increased payment.

However, this alternative leave scheme can only be applied, if there is a prior agreement between the company and employees, and the
employee concerned have agreed to take alternative leave.

The employment regulation and payroll calculation may need to be reviewed.

For more details on this please refer to the following URL (Japanese):
Ministry of Health, Labour and Welfare　000930914.pdf (mhlw.go.jp)

2022/12/13

Notice of office closure during new year holidays

Notice of office closure during new year holidays

This is to inform you that our office will be closed for the New Year’s holiday from Thursday, the 29th of December to Tuesday, the 3rd of January.

You will not be able to reach us during the holiday. We will resume business as usual from Wednesday, the 4th of January.

We are sorry for the inconvenience this may cause you.

Thank you for your kind support during this year and continuous help for the new year.

2022/03/22

Notice of Amendments to the Child Care and Family Care Leave Law

The Child Care and Family Care Leave Law will be revised on April 1, 2022. Please be noted that employers are obliged to take the necessary measures for the following:

1. Obligation to improve the employment environment and to inform employees on the child care leave and confirm intentions of relevant individual employees to take it
A) Creating an employment environment that facilitates the acquisition of childcare leave
B) Informing employees of child care leave and confirming the intentions of employees who have reported their or their spouses’ pregnancy or childbirth to take it

2. Relaxation of requirements for fixed-term employees to take Child Care and Family Care Leave
The current requirement of "continuous employment for at least one year" will be eliminated. The following requirements will remain:
Child Care Leave: It is not obvious that the contract will expire before the employee’s child turns 1 year and 6 months old".
Family Care leave: It is not obvious that the contract will expire before the date of expiration of six months from the 93rd day from the scheduled date of start of the Family Care Leave

In addition, the following will come into effect on October 1, 2022.

3. Establishment of Postnatal Paternity Child Care Leave (Child Care Leave at Birth)
Besides regular Child Care Leave, fathers can take up to 4 weeks of leave during the 8 weeks after the birth of his child. It is also possible to take the leave twice in installments.

4. Split Child Care Leave
Currently, it is not possible to take Child Care Leave in installments. However, from October 1, it will be possible to take Child Care Leave twice in installments.

Please refer to the following document from the Ministry of Health, Labor and Welfare for an overview of the system, details, relevant forms, etc. (only in Japanese)

Leaflet "Guide to Amendments to the Child Care and Family Care Leave Law" (4 pages)
https://www.mhlw.go.jp/content/11900000/000789715.pdf

Explanatory material for employers on the "Revision of the Child Care and Family Care Leave Law - Promotion of Male Employees to Take Child Care Leave, etc.
https://www.mhlw.go.jp/content/11900000/000851662.pdf

Sample forms of individual notification and confirmation of intent to take Child Care Leave
https://www.mhlw.go.jp/content/11909000/000852918.pdf

2021/12/13

Notice of office closure during new year holidays

Notice of office closure during new year holidays

This is to inform you that our office will be closed for the New Year’s holiday from Wednesday, the 29th of December to Monday, the 3rd of January.


You will not be able to reach us during the holiday. We will resume business as usual from Tuesday, the 4th of January.

We are sorry for the inconvenience this may cause you.

Thank you for all your kind support of this year and continuous help for the new year.