• 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