NEWS
CAREERS
AMT Alumni
CONTACT US
Language
日本語
English
中文(簡体)
PROFESSIONALS
PROFESSIONALS
Please select your search method
SERVICES
SERVICES
PRACTICE AREAS
Corporate
M&A
Government Investigations and Crisis Management
Capital Markets
Finance and Financial Institutions
Real Estate
Labor and Employment
Intellectual Property
Tech/Data/IT/Telecom
Life Sciences
Media and Entertainment
Competition/Antitrust
Tax
Wealth Management
Energy and Natural Resources
Dispute Resolution
Restructuring/Insolvency and Bankruptcy
International Trade
International Practice
Sustainability
INDUSTRIES
Banks
Securities
Insurance
Trust
Other Finance Industries
Energy and Natural Resources
Private Equity Fund
Asset Management
Real Estate and REIT
Transportation and Logistics
Telecommunication, Media, and Entertainment
IT, Internet and Security
Medical, Pharmaceutical, Healthcare, Life Science and Biotechnology
Sports
Automotive, Ship and Machinery
Chemical
Paper
Food and Beverage
Brand and Apparel
Metal
Electronics and Equipment
Consumer Product and Retail
Trading
Construction and Infrastructure
Hospitality and Gaming
Education and HR
Government and Public Sector
Financial Technology (FinTech)
Digital
Aviation/Space
AI/Technology
INTERNATIONAL PRACTICE
East Asia
South Asia
South East Asia
Oceania
North America
Europe
Central and South America
Middle East Asia
Russia/CIS
Africa
PRACTICE AREAS
INDUSTRIES
INTERNATIONAL PRACTICE
Corporate
M&A
Government Investigations and Crisis Management
Capital Markets
Finance and Financial Institutions
Real Estate
Labor and Employment
Intellectual Property
Tech/Data/IT/Telecom
Life Sciences
Media and Entertainment
Competition/Antitrust
Tax
Wealth Management
Energy and Natural Resources
Dispute Resolution
Restructuring/Insolvency and Bankruptcy
International Trade
International Practice
Sustainability
Banks
Securities
Insurance
Trust
Other Finance Industries
Energy and Natural Resources
Private Equity Fund
Asset Management
Real Estate and REIT
Transportation and Logistics
Telecommunication, Media, and Entertainment
IT, Internet and Security
Medical, Pharmaceutical, Healthcare, Life Science and Biotechnology
Sports
Automotive, Ship and Machinery
Chemical
Paper
Food and Beverage
Brand and Apparel
Metal
Electronics and Equipment
Consumer Product and Retail
Trading
Construction and Infrastructure
Hospitality and Gaming
Education and HR
Government and Public Sector
Financial Technology (FinTech)
Digital
Aviation/Space
AI/Technology
East Asia
South Asia
South East Asia
Oceania
North America
Europe
Central and South America
Middle East Asia
Russia/CIS
Africa
INSIGHTS
LOCATIONS
LOCATIONS
Tokyo
Osaka
Nagoya
Beijing
Shanghai
Hong Kong
Singapore
Hanoi
Ho Chi Minh City
Bangkok
Jakarta
London
Brussels
ABOUT US
Site Search
弁護士採用
スタッフ採用
日本語
English
中文(簡体)
Please select your search method
PRACTICE AREAS
Corporate
M&A
Government Investigations and Crisis Management
Capital Markets
Finance and Financial Institutions
Real Estate
Labor and Employment
Intellectual Property
Tech/Data/IT/Telecom
Life Sciences
Media and Entertainment
Competition/Antitrust
Tax
Wealth Management
Energy and Natural Resources
Dispute Resolution
Restructuring/Insolvency and Bankruptcy
International Trade
International Practice
Sustainability
INDUSTRIES
Banks
Securities
Insurance
Trust
Other Finance Industries
Energy and Natural Resources
Private Equity Fund
Asset Management
Real Estate and REIT
Transportation and Logistics
Telecommunication, Media, and Entertainment
IT, Internet and Security
Medical, Pharmaceutical, Healthcare, Life Science and Biotechnology
Sports
Automotive, Ship and Machinery
Chemical
Paper
Food and Beverage
Brand and Apparel
Metal
Electronics and Equipment
Consumer Product and Retail
Trading
Construction and Infrastructure
Hospitality and Gaming
Education and HR
Government and Public Sector
Financial Technology (FinTech)
Digital
Aviation/Space
AI/Technology
INTERNATIONAL PRACTICE
East Asia
South Asia
South East Asia
Oceania
North America
Europe
Central and South America
Middle East Asia
Russia/CIS
Africa
Tokyo
Osaka
Nagoya
Beijing
Shanghai
Hong Kong
Singapore
Hanoi
Ho Chi Minh City
Bangkok
Jakarta
London
Brussels
back
PROFESSIONALS
SERVICES
LOCATIONS
CAREERS
Language
HOME
/
INSIGHTS
/
JAPAN: CFC Rules
JAPAN: CFC Rules
PRINT
Authors Key Contacts
KajiwaraKohei
Akira Tanaka
Publisher
Bloomberg Tax
Publication
Tax Management International Forum Vol. 39, Issue 4
Issue
Dec 2018
Practice Areas
Tax
Click here to share this page
'%3e%3cpath%20d='M22.2234%200H1.77187C0.792187%200%200%200.773438%200%201.72969V22.2656C0%2023.2219%200.792187%2024%201.77187%2024H22.2234C23.2031%2024%2024%2023.2219%2024%2022.2703V1.72969C24%200.773438%2023.2031%200%2022.2234%200ZM7.12031%2020.4516H3.55781V8.99531H7.12031V20.4516ZM5.33906%207.43438C4.19531%207.43438%203.27188%206.51094%203.27188%205.37187C3.27188%204.23281%204.19531%203.30937%205.33906%203.30937C6.47813%203.30937%207.40156%204.23281%207.40156%205.37187C7.40156%206.50625%206.47813%207.43438%205.33906%207.43438ZM20.4516%2020.4516H16.8937V14.8828C16.8937%2013.5562%2016.8703%2011.8453%2015.0422%2011.8453C13.1906%2011.8453%2012.9094%2013.2937%2012.9094%2014.7891V20.4516H9.35625V8.99531H12.7687V10.5609H12.8156C13.2891%209.66094%2014.4516%208.70938%2016.1813%208.70938C19.7859%208.70938%2020.4516%2011.0813%2020.4516%2014.1656V20.4516Z'%20fill='white'/%3e%3c/g%3e%3cdefs%3e%3cclipPath%20id='clip0_583_3324'%3e%3crect%20width='24'%20height='24'%20fill='white'/%3e%3c/clipPath%3e%3c/defs%3e%3c/svg%3e)
