What is specific to Japanese companies
CFC checks for holdings of 10% or more, local file thresholds and, for listed groups, J-SOX scope.
Home-country points
- CFC rules for holdings of 10% or more
- Local file for transactions above yen thresholds
- Foreign Exchange and Foreign Trade Act reporting where required
- J-SOX scope for listed parents
We supply the Indian accounts, tax certificates and transfer pricing data on the parent's timetable.
Our services
How S U & CO. helps
We keep the Indian company's compliance calendar and file everything on it.
- Monthly TDS, GST and payroll filings
- Accounts and group reporting packs
- Statutory audit coordination
- AGM, AOC-4, MGT-7 and director KYC
- Income-tax return and FLA return
Questions
Do you advise on home-country tax?
No. We cover India and coordinate with the parent's Japanese advisers.
General information as at 5 November 2026, not advice for a particular case. Indian and Japanese rules change often; confirm the current position before acting. Japanese law points should be confirmed with a Japanese adviser.