Legal and Tax 2023

Introduction of global minimum tax

Effective for fiscal years beginning on or after April 1, 2024

Prospects After Lifting of Digital Payroll Ban and Implications Financial Business

Building a corporate business ecosystem of banks, securities companies, and Fund Transfer Service Providers is the key to attracting young people

Issues Related to Lifting of Digital Payroll Ban and Worker Protection

Why have wage payment methods been expanded in the first place?

Minimum Tax of 22.5% on Top-Income Earners Introduced

Avoiding a flat tax hike on financial income due to the "100-million-yen wall" problem

Commencement of Electronic Provision System for Shareholders' Meeting Materials (2)

90% of TOPIX500 member companies posted information on the internet three weeks prior to the general meeting of stockholders prior to the adoption of this system

Commencement of Electronic Provision System for Shareholders' Meeting Materials (1)

Electronic information to be provided in principle at general meetings of shareholders of listed companies on or after March 1, 2023

Review of Quarterly Disclosure Revealed

Overview of FY2022 Disclosure Working Group Report (Draft)