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System for tax-related support for foreigner investors (Newly added)
System for tax-related support for foreigner-invested business
- Concerning tax reduction/exemption for a foreigner-invested business, refer to the Special Tax Treatment Control Act, Chapter 5.
- Such reduction/exemption applies only in the case of foreigner investment via the acquisition of newly issued stocks. A case of foreigner investment through acquisition of existing stocks or long-term (5 years or over) loan is not eligible for tax reduction/exemption.
- Tax reduction/exemption is not applicable for a foreign corporation whose investment target is stocks listed on or registered with a securities market in a foreign country or stocks owned by a foreigner under the Foreign Exchange Transactions Act.
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