Author: Tetsunori (Ted) Chiba, CPA, CPTADM Actus Tax Corporation E: [email protected] Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]   Japan — Tax Incentives and International Considerations Japan has had little tax incentives focusing on inbound investment; however, it does have a few for international aspects. Encouraging foreign citizens to live and work in Japan No specific tax incentives/subsidies only for inbound investment by foreign company, but Foreign tax sparing credit for outbound investment by Japanese companies (including JPN subsidiary of foreign company) Tax incentive for research and Experimentation (Research  and development) Encouraging...