International Tax & Crypto Asset Taxation

Navigating Japan's Tax Rules for Foreign Businesses

Independent advisory practice specializing in international taxation and crypto asset taxation, led by a former insider with 30 years in Japan's tax administration.

Makoto Yasukochi
Licensed Tax Accountant (Zeirishi)

I spent 30 years inside Japan's tax administration — and I now advise foreign businesses on the rules I helped shape.

My career spans a local tax office, the Ministry of Finance (Tax Bureau) — where I spent a decade each in personal income tax policy and international tax policy — and the National Tax Agency.

When Japan's crypto industry needed a regulatory framework, I was appointed Secretary General of the Japan Virtual and Crypto Assets Exchange Association (JVCEA), the self-regulatory body authorized by the Financial Services Agency. I served in that role and later as Senior Advisor for approximately five years.

Today I lead Yasukochi International Tax Advisory, an independent practice based in Chiyoda-ku, Tokyo.

  • 1990 – 1995
    Tax Inspector
    Local Tax Office
  • 1995 – 2015
    Tax Policy Official
    Ministry of Finance, Tax Bureau
  • 2015 – 2020
    Tax Administration
    National Tax Agency
  • 2020 – 2025
    Secretary General / Senior Advisor
    JVCEA
  • 2023 –
    Principal
    Yasukochi International Tax Advisory
How I Can Help
Advisory services for foreign businesses navigating Japan's tax landscape.

Crypto Asset Taxation

Advisory on Japanese tax implications of holding, trading, issuing, and accepting crypto assets — including the mark-to-market regime, consumption tax treatment, and recent reforms.

Cross-Border Tax Structuring

Tax-efficient structuring for foreign businesses entering the Japanese market, including permanent establishment analysis, withholding tax planning, and entity selection.

Tax Treaty Analysis

Review of applicable tax treaties, treaty benefit eligibility including limitation on benefits provisions, and preparation support for treaty application procedures.

Regulatory & Tax Compliance

Guidance on the intersection of Japan's regulatory framework and tax obligations for Web3 projects, token issuers, and digital asset businesses.

Practical Guides
In-depth, practitioner-written resources for foreign businesses.

Japan Crypto Asset Taxation — A Practical Guide for Foreign Businesses

The first English-language guide to Japan's crypto tax rules written by a former insider. Covers corporate tax (including mark-to-market), consumption tax, withholding, treaty relief, permanent establishment risk, and practical scenarios — built for CFOs, tax directors, and founders.

📄 PDF, 40 pages 📅 First Edition — March 2026 💰 $199
Get in Touch

Yasukochi International Tax Advisory

Location
Chiyoda-ku, Tokyo, Japan

Advisory Engagements

For consultation on your specific tax situation, please reach out via email with a brief description of your business and the issues you are facing. Initial inquiries are welcome in English or Japanese.