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Brochure More information from http://www.researchandmarkets.com/reports/2139279/ Country Commerce Japan Description: In March 2015 the Ministry of Justice abolished the requirement that companies have at least one Japanese resident as representative director. The policy change-effective immediately-allows international companies to appoint nonresident representatives and establish subsidiaries relatively quickly. It also benefits sponsors investing in Japanese projects through special purpose vehicles. A revision of the Company Law passed by the Japanese Diet (parliament) in June 2014, effective from May 1st 2015, brings significant changes to the mergers and acquisitions regime in Japan. It also enhances corporate governance of Japanese companies. For example, it places new requirements on outside directors and outside statutory auditors and introduces a new corporate governance structure for publicly listed companies. The fiscal 2015/16 tax reform (April 1st-March 31st) reduced the corporate tax rates, inhabitant taxes and the income portion of the enterprise tax, effective April 1st 2015, with further cuts in April 2016. All told, the effective tax rate for large corporations solely operating in the Tokyo metropolitan area is reduced from 35.64% to 33.06%. The cuts significantly improve Japan's ranking for corporate tax rates compared to other countries. Contents: Country Commerce Japan Regulatory/market assessment Regulatory/market watch Japan's position in the global economy Political/commercial background: Political conditions Political/commercial background: Market conditions Political/commercial background: Currency Political/commercial background: State role in the economy Political/commercial background: Foreign investment Political/commercial background: Recent foreign direct investment Political/commercial background: International agreements Organising an investment: Basic investment approval Organising an investment: Investment-approval checklist Organising an investment: Acquisition of an existing firm Organising an investment: Building and related permits Organising an investment: Holding patterns Organising an investment: Environmental law Organising an investment: Acquisition of real estate Organising an investment: Establishing a local company Organising an investment: Establishing a branch Organising an investment: Requirements of a joint-stock company (kabushiki Human resources: Overview Human resources: Labour law Human resources: Industrial labour Human resources: Wages and fringe benefits Human resources: Working hours Human resources: Part-time and temporary help Human resources: Termination of employment Human resources: Employment of foreigners National incentives: General incentives National incentives: Industry-specific incentives National incentives: Regional incentives National incentives: Export incentives and zones Corporate taxes: Overview Corporate taxes: Corporate tax rates Corporate taxes: Taxable income defined Corporate taxes: Depreciation Corporate taxes: Capital taxes Corporate taxes: Treatment of capital gains Corporate taxes: Taxes on interest and dividends Corporate taxes: Taxes on royalties and fees Corporate taxes: Double-tax treaties Corporate taxes: Intercompany charges Corporate taxes: Turnover, sales and excise taxes Corporate taxes: Other taxes Personal taxes: Overview Personal taxes: Determination of taxable income Personal taxes: Personal tax rates Personal taxes: Capital taxes Competition policy: Overview Competition policy: Monopolies and market dominance Competition policy: Mergers Competition policy: Freedom to sell Competition policy: Price controls Exchange controls: Overview Exchange controls: Repatriation of capital Exchange controls: Profit remittances Exchange controls: Loan inflows and repayment Exchange controls: Remittance of royalties and fees Exchange controls: Restrictions on trade-related payments Trade policy: Overview Trade policy: Tariffs and import taxes Trade policy: Import restrictions Trade policy: Taxes on exports Trade policy: Free ports, zones Trade policy: Export restrictions Trade policy: Export insurance and credit Intellectual property and e-commerce: IPR overview Intellectual property and e-commerce: Protection of intellectual property Intellectual property and e-commerce: Intellectual-property law Patents Industrial designs and models Trademarks Copyrights Intellectual property and e-commerce: Registering property Intellectual property and e-commerce: Recent licensing agreements Intellectual property and e-commerce: Negotiating a licence Intellectual property and e-commerce: Administrative restrictions Intellectual property and e-commerce: Forms of e-commerce Intellectual property and e-commerce: Growth of e-commerce Intellectual property and e-commerce: E-government trends Intellectual property and e-commerce: Consumer protection Intellectual property and e-commerce: Contract law and dispute resolution Intellectual property and e-commerce: Basis of taxation Key contacts Ordering: Order Online - http://www.researchandmarkets.com/reports/2139279/ Order by Fax - using the form below Order by Post - print the order form below and send to Research and Markets, Guinness Centre, Taylors Lane, Dublin 8, Ireland. 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