Japan: Automatic exchange of information guidance under CRS

Japan: Automatic exchange of information under CRS

The Japan’s National Tax Agency released English-language versions of booklets on the automatic exchange of information based on the common reporting standard (CRS):

Related content

These are English versions of Japanese leaflets, released on 29 July 2016, but the English versions do not include translations of 43 questions and answers (Q&As) that appear in the Japanese version of the booklets. 

Overview of CRS in Japan

  • For purposes of implementing the exchange of information based on the CRS, a system for financial institutions to report relevant information to the competent tax offices was adopted under Japan’s 2015 tax reform. 
  • The CRS reporting system will be effective 1 January 2017, and the first report is to be submitted by the reporting financial institutions by 30 April 2018.


Read a September 2016 report [PDF 123 KB] prepared by the KPMG member firm in Japan: Automatic exchange of information based on the common reporting standard (CRS) – English Leaflets

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform