Government measures in key jurisdictions 2nd edition final pages - Flipbook - Page 64
Japan
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Litigation
•
On 31 March 2020, the Supreme Court of Japan (the “Supreme Court”) issued
guidelines for the operation of courts in the event a state of emergency is declared.
The Supreme Court has distinguished between matters which require an urgent
response (such as domestic violence cases) and those to be treated case-by-case
considering the specific circumstances in each court.
•
Following the declaration of a state of emergency on 7 April 2020, some courts
have temporarily limited the scope of the services they provide. Although these
courts still accept new cases and continue to provide some other services, some
scheduled dates for court proceedings may be cancelled.
•
On 5 May 2020, the Supreme Court made a request to the courts located in the
prefectures other than Tokyo, Kanagawa, Saitama, Chiba, Osaka, Hyogo, Fukuoka,
Hokkaido, Ibaraki, Ishikawa, Gifu, Aichi and Kyoto to consider the scope of the
court’s operation which can be resume under the current situation with measures
to prevent infection such as using phone call and web meeting. Further, on 8 May
2020, the Supreme Court made a notification to the courts around the country
suggesting to resume the court’s operation in some degree.
•
Considering such situation, there is possibility that the court proceedings which
were cancelled may be resume in the near future.
Are the courts
operating?
Tax
Has any new
legislation been
introduced in light
of COVID-19?
On 27 April, the government submitted the bill of the new tax legislation in relation to
COVID-19, which includes the following tax measures.
– One year grace period for payment of national and local taxes, and social
insurance premiums by business operators whose revenues during any period (1
month or longer) after February 2020 have decreased by approximately 20 % or
more from the same period of the previous year.
– A tax refund system may be applied to firms capitalized at over 100 million yen but
below 1 billion yen through tax loss carrybacks.
– Tax regime for capital investment for teleworking.
– Donation deductions apply to spectators, etc. who give up the right to claim a
refund from organizers who cancel an event based on the government’s request for
self-restraint.
Stamp tax shall be exempted for future special loan contracts made by financial
institutions to business operators whose business operations have been affected by
COVID-19.
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Government measures in key jurisdictions
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