Policy Proposals Business Law

January 20, 2025

Comments on the IASB Exposure Draft: Equity Method of Accounting
October 3, 2024

Proposal for FY2025 Tax Reform
-- Driving the Japanese Economy towards a New Stage of Growth --
July 12, 2024

Comments on the IASB Exposure Draft:
Business Combinations -- Disclosures, Goodwill and Impairment
December 1, 2023

Comments on IAASB Exposure Draft ISSA 5000,
General Requirements for Sustainability Assurance Engagements
September 20, 2023

Comments on the IOSCO Public Consultation
"Consultation on Goodwill"
September 12, 2023

Proposal for FY2024 Tax Reform
-- Toward Achieving Sustained Growth and Distribution --
September 1, 2023

Comments on the Public Consultation Document on the Amount B under Pillar One
September 1, 2023

Comments on ISSB Request for Information
"Consultation on Agenda Priorities"
April 19, 2023

Opinion Statement on the "Action Program for Substantiating Corporate Governance Reforms (draft)" of the Council of Experts Concerning the Follow-up of Japan's Stewardship Code and Japan's Corporate Governance Code
March 10, 2023

Comments on the IASB Exposure Draft
International Tax Reform -- Pillar Two Model Rules
February 3, 2023

Comments on the Public Consultation Document concerning Pillar Two - GloBE Information Return
February 3, 2023

Comments on the Public Consultation Document concerning Pillar Two - Tax Certainty for the GloBE Rules
January 25, 2023

Comments on the Public Consultation Document on the Amount B under Pillar One
November 11, 2022

Comments on the Progress Report on the Administration and Tax Certainty Aspects of Pillar One
September 13, 2022

Proposal for Fiscal 2023 Tax Reform
August 10, 2022

Comments on the Progress Report on Amount A of Pillar One
July 29, 2022

Comments on ISSB Exposure Drafts
"IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information" and "IFRS S2 Climate-related Disclosures"
June 14, 2022

Using Impact Metrics to Promote Dialogue with Purpose as Starting Point
Action for Sustainable Capitalism by Companies and Investors
June 10, 2022

Comments on the Public Consultation Document concerning Pillar One - A Tax Certainty Framework for Amount A
June 10, 2022

Comments on the Public Consultation Document concerning Pillar One - Tax Certainty for issues related to Amount A
May 31, 2022

Comments on the Request for the "Rules to Enhance and Standardize Climate Related Disclosures for Investors" by the SEC
May 16, 2022

Improving the Effectiveness of the Revised Corporate Governance Code
April 20, 2022

Comments on the Public Consultation Document concerning Pillar One - Amount A: Draft Model Rules for Domestic Legislation on Scope
April 11, 2022

Tax challenges of digitalisation
Comments on the Public Consultation concerning the Implementation Framework of the global minimum tax
March 4, 2022

Comments on the Public Consultation Document concerning Pillar One - Amount A: Draft Model Rules for Tax Base Determinations
February 18, 2022

Comments on the Public Consultation Document concerning Pillar One - Amount A: Draft Model Rules for Nexus and Revenue Sourcing
January 28, 2022

Comments on Post-implementation Review of IFRS 9 Financial Instruments -- Classification and Measurement
January 12, 2022

Comments on the IASB Exposure Draft "Disclosure Requirements in IFRS Standards -- A Pilot Approach: Proposed amendments to IFRS 13 and IAS 19"
September 24, 2021

Comments on the IASB's Request for Information "Third Agenda Consultation"
September 14, 2021

Proposal for Fiscal 2022 Tax Reform
July 21, 2021

Comments on the Exposure Draft on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards
June 13, 2021

Comments on the Request for Public Input on Climate Change Disclosures by the SEC
May 7, 2021

Keidanren's Views on Draft Revision of Japan's Corporate Governance Code
December 28, 2020

Comments on the IASB Discussion Paper
"Business Combinations -- Disclosures, Goodwill and Impairment"
December 18, 2020

Comments on the Consultation Paper on Sustainability Reporting by the IFRS Foundation
December 14, 2020

Tax Challenges Arising from Digitalization
Comments on the Public Consultation Document concerning the Pillar One and Pillar Two Blueprints
September 30, 2020

Comments on the IASB's Exposure Draft
"General Presentation and Disclosures"
September 15, 2020

Proposal for Fiscal 2021 Tax Reform
September 15, 2020

Promoting Constructive Dialogue between Companies and Investors
August 19, 2020

The Evolution of ESG Investment, Realization of Society 5.0, and Achievement of SDGs
Promotion of Investment in Problem-Solving Innovation
March 6, 2020

Comments on the Public Consultation Document
Review of Country-by-Country Reporting (BEPS Action 13)
December 2, 2019

Comments on the Public Consultation Document
Global Anti-Base Erosion Proposal ("GloBE") -Pillar Two
November 12, 2019

Comments on the Public Consultation Document Secretariat Proposal for a "Unified Approach" under Pillar One
September 17, 2019

Proposal for Fiscal 2020 Tax Reform
June 21, 2019

Keidanren Signs MoU with ICGN (International Corporate Governance Network)
June 10, 2019

Keidanren, University of Tokyo, and GPIF Launch Joint Research Aimed at Realizing Society 5.0 for SDGs
April 26, 2019

Keidanren Declares Support for TCFD Recommendations
March 6, 2019

Comments regarding the Public Consultation Document on Addressing the Tax Challenges of the Digitalization of the Economy
September 18, 2018

Proposal for Fiscal 2019 Tax Reform
September 15, 2017

Comments regarding the Public Discussion Draft on BEPS Action 7
Additional Guidance on Attribution of Profits to Permanent Establishments
September 15, 2017

Comments regarding the Public Discussion Draft on BEPS Action 10
Revised Guidance on Profit Splits
June 30, 2017

Comments on the Public Discussion Draft on BEPS Action 8
Implementation Guidance on Hard-to-Value Intangibles
February 20, 2017

Summary of Results of Questionnaire Survey on Goodwill Accounting
September 5, 2016

Comments on the Public Discussion Draft on BEPS Actions 8-10
Revised Guidance on Profit Splits
September 5, 2016

Comments on the Public Discussion Draft on BEPS Action 7
Additional Guidance on the Attribution of Profits to Permanent Establishments
August 12, 2016

Comments on the Public Discussion Draft on BEPS Action 4
Elements of the Design and Operation of the Group Ratio Rule
April 19, 2016

Policy Proposal on BEPS
-- Consistent implementation and remaining issues --
December 25, 2015

Comments on the IASB's "2015 Agenda Consultation"
November 27, 2015

Comments on IFRS Foundation's "Trustees' Review of Structure and Effectiveness: Issues for the Review"
November 25, 2015

Comments on IASB Exposure Draft "Conceptual Framework for Financial Reporting"
September 8, 2015

Proposal for Fiscal 2016 Tax System Reforms
June 18, 2015

Comments on the Public Discussion Draft on BEPS Action 8: (Hard-to-Value Intangibles)
June 17, 2015

Comments on the Revised Discussion Draft on BEPS Action 6 (Prevent Treaty Abuse)
June 12, 2015

Comments on the Revised Discussion Draft on BEPS Action 7 (Preventing the Artificial Avoidance of PE Status)
May 29, 2015

Comments on the Public Discussion Draft on BEPS Action 8 (Cost Contribution Arrangements)
April 30, 2015

Comments on the Public Discussion Draft on BEPS Action 3 (Strengthening CFC Rules)
April 28, 2015

Comments on the Public Discussion Draft on BEPS Action 12 (Mandatory Disclosure Rules)
February 6, 2015

Comments on the Public Discussion Draft on BEPS Action 4 (Interest Deductions and Other Financial Payments)
February 6, 2015

Comments on the Public Discussion Drafts on BEPS Actions 8, 9, and 10 (Risk, Recharacterisation, and Special Measures)
February 6, 2015

Comments on the Public Discussion Draft on BEPS Action 10 (Profit Splits)
January 16, 2015

Comments on the Public Discussion Draft on BEPS Action 14 (Make Dispute Resolution Mechanisms More Effective)
January 6, 2015

Comments on the Public Discussion Draft on BEPS Action 7 (Preventing the Artificial Avoidance of PE Status)
September 10, 2014

Keidanren's Proposal Concerning FY 2015 Tax Reform
June 17, 2014

Keidanren Proposes Again Seeking More Proper Due Process in the Investigation by Japan Fair Trade Commission
June 16, 2014

Comments on IASB and FASB's Revision of Standard on Leases
April 28, 2014

Comments on the Public Discussion Draft on BEPS Action 2 (Neutralise the Effects of Hybrid Mismatch Arrangements)
April 15, 2014

Opinion on introduction of surcharge on misrepresentations
April 14, 2014

Comments on the Public Discussion Draft on BEPS Action 1 (Address the Tax Challenges of the Digital Economy)
April 9, 2014

Comments on the Public Discussion Draft on BEPS Action 6 (Prevent Treaty Abuse)
February 19, 2014

Comments on "Discussion Draft on Transfer Pricing Documentation and CbC Reporting"
January 14, 2014

Our Comments on IASB Discussion Paper "A Review of the Conceptual Framework for Financial Reporting"
September 13, 2013

Comments on the Revised Exposure Draft Leases
September 9, 2013

Keidanren's Proposal Concerning FY 2014 Tax Reform
July 10, 2013

Proposal for Tax Measures in Accordance with Japan Revitalization Strategy
June 10, 2013

Basic Stance on Japan's Future Corporate Accounting System
May 10, 2013

Desirable Local Corporate Tax System
April 10, 2013

Proposal for Early Resubmission and Enactment of the Antimonopoly Act Amendment Bill (Abolition of the Hearing Procedure)
March 27, 2013

Comments on IASB and FASB Tentative Decisions on Disclosures and Transition of Revenue from Contracts with Customers
March 25, 2013

Urgent Proposition on the Japanese Class Action System (Shudan Sosho Seido)
December 11, 2012

Proposal on Review of Insider Trading Regulations
(Summary)
October 5, 2012

Keidanren's Proposal Concerning FY 2013 Tax System Reforms
(Summary)
September 5, 2012

Comments on the Proposed IFRS Foundation Due Process Handbook
February 25, 2010
Establishment of the Council on Accounting of Unlisted Companies
July 29, 2009
Joint Statement Urging Expeditious Extension of the Net Operating Loss (NOL) Carry Forward Period and Revival / Extension of NOL Carry Back
October 14, 2008
Future Directions of Accounting Standards in Japan
- The Next Step Towards a Single Set of Accounting Standards - ( Executive Summary )
October 2, 2008
Proposal for Comprehensive Reform of Taxation, Fiscal Policy, and Social Security Programs
-- Realizing a Secure and Vibrant Economic Society --
November 20, 2007
Proposal for Comprehensive Amendments to the Antimonopoly Act
- To Establish International Parity in the Investigation and Appeals Process -
August 8, 2007
Advancing the Convergence of Accounting Standards
December 12, 2006
Further Revision of M&A Legislation is Needed
June 20, 2006
Nippon Keidanren Supports to Accelerate the Convergence of Accounting Standards and to Seek Mutual Recognition of Standards in Japan, the United States, and Europe
November 16, 2004
Reasonable Defense Measures against Takeovers Detrimental to Corporate Value Are Needed
July 13, 2004
Recommendations for Amendments to Ensure Japan's Antimonopoly Act Meets the Needs of the 21^st Century
June 14, 2004
The Benefits of Translating Japanese Laws into Foreign Languages
April 19, 2004
Joint Statement on International Accounting Standards
February 10, 2004
Comments concerning the Review of the Constitution of the International Accounting Standards Committee Foundation
February 5, 2004
Comment of the Japan Business Federation (Nippon Keidanren) on the
OECD Principles of Corporate Governance Draft Revised Text (January 2004)
January 30, 2004
Nippon Keidanren's Comment Letter to the Financial Services Authority of United Kingdom
October 21, 2003
Seeking International Collaboration on Accounting Standards
October 16, 2003
Proposal for Revision of the Corporations Law
September 5, 2003
Proposal of Nippon Keidanren regarding revision of the Antimonopoly Act enforcement systems
February 18, 2003
Comments on the "Proposed Rule: Standards Relating to Listed Company Audit Committees"
February 18, 2003
Comments Regarding Treatment of Certain Foreign Private Issuers under the Disclosure Requirements of Section 407 of the Sarbanes-Oxley Act
October 1, 2002
Calling for Exemptions for Japanese Corporations
from the Provisions of the Sarbanes-Oxley Act
March 27, 2001
A Proposal for Better Corporate Accounting
November 21, 2000
Points of Discussion Relating to Corporate Governance in Japanese Public Companies (Interim Report)
October 17, 2000
Recommendations Concerning Commercial Law Reform
October 19, 1998
Establishing an Organization for Revitalizing the Securities Market
August 5, 1998
Recommendations Regarding the Mutual Exchange of Cross-Held Shares
September 16, 1997
Recommendations Concerning Corporate Taxation <Summary & Full Text>
September 16, 1997
Urgent Recommendations Concerning Corporate Governance
September 17, 1996
Views on the Revision of the Bank of Japan Law
April 24, 1990
Guidelines of Procurement Policies

Policy Proposals

Keidanren (Policy & Action)

Policy Proposals Business Law

Policy Proposals

Archives