Japan Tax Agency Posts 2026 Tax Reform Outline on Tax-Exempt Investment Accounts, Share, Property Transfers

The Japanese National Tax Agency May 22 posted 2026 updates on capital gains tax exempt investment accounts and property transfers. Topics include the: 1) the addition of two age groups for investing in tax exempt accounts, for people under 18 years old and people 18 years or older; 2) limits by age group for annual investment amounts, tax-exempt holding limits, qualifying investments, and investment methods and management; 3) extension, to Dec. 31, 2027, from Dec. 31, 2025, of amended residential property replacement relief; 4) extension, to Dec. 31, 2029, from Dec. 31, 2026, of capital gains deferral for replacement of ...