Partial Amendment to 'Standard Annual Interest Rates for FY2025' (Interpretive Circular) — NTA
「令和7年分の基準年利率について」の一部改正について（法令解釈通達）
Published: 2025-10-24 · Source: National Tax Agency (NTA) · Stage: Government Announcement · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-07
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AI summary
Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.
Summary
Japan's National Tax Agency (NTA) has published a notice regarding a partial amendment to its interpretive circular on the standard annual interest rates for the FY2025 (Reiwa 7) tax year. The item appears in the NTA's new-arrivals and circulars listing dated 2025-10-24. It is presented as a law-interpretation circular (hourei kaishaku tsutatsu) rather than a statutory enactment.
Business Impact
Changes to standard annual interest rates could affect valuation or tax calculations that reference these rates, and may be relevant to those handling related Japanese tax matters.
Recommended Action
Review the official NTA circular at the provided source to confirm the amended rates and their applicable scope.