Notification for Ultimate Parent EntitybAKIA TAX CONSULTANTS

  • Japanese
  • English

Notification for Ultimate Parent Entity


Reporting entity to submit itFJapanese
corporations or foreign corporations with PE that is a Constituent Entity of a Specified MNE Group*

*Those of MNE Groups whose total revenue for
the Ultimate Parent Entity's preceding fiscal year amounts to 100 billion yen or more fall into the
category of Specified MNE Groups.


EItems to be notifiedF(1) Name of the Ultimate or Surrogate Parent Entity, (2) the location of its
head or principal office (if the Ultimate Parent Entity resides in a foreign country, the location of its
head or principal office or the site where its business is managed or controlled), (3) its corporate
number, and (4) the name of its representative

EStart of applicationFUltimate Parent Entity's fiscal year that begins on April 1, 2016 or thereafter

EDeadline for submissionFby the day when the Ultimate Parent Entity's fiscal year ends

EIf one of the corporations submits information on those which it represents when it submits a
Notification for Ultimate Parent Entity (gNotificationh) as an exception, the other corporations do not
need to submit a Notification.

AKIA Services

EAKIA will prepare Notification based on the information from your group and submit it to the
competent District.

EAs circumstances peculiar to foreign-affiliated corporations, in cases where acquisitions are taking
place, there may be other Japanese subsidiaries within the group that are not regarded by the
Japanese subsidiaries. We will consult with your group whether to use an exception represented by
one corporation, or to submit Notification separately.