Originally published in Private Client Multi-Jurisdictional Guide 2012/13.

In This Issue:

Taxation; Wills and Estate Administration; Succession Regimes; Intestacy; Trusts; Ownership and Familial Relationships; Capacity and Power Of Attorney; and Proposals For Reform.

Excerpt from Taxation -

Tax year and payment dates:

1. When does the official tax year start and finish in your jurisdiction and what are the tax payment dates/deadlines?

For individuals, the tax year is generally the calendar year. Any individual income tax return required to be filed must generally be filed no later than 15 March of the subsequent year. For details of the filing deadlines when a person terminates Japan residency, see Question 3.