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Changes on (Ministry of Finance Order No. 18 of 2025)
The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (6) (Filing Income Tax Returns) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph (6) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.
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