Chartered Accountants◆Practising since 2016

Japan to India · Parent obligations

What the Japanese parent must do at home after investing in India

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

The Japanese parent's home-country obligations depend on Indian figures, so the two calendars need to meet. Typical points: cfc rules for holdings of 10% or more; local file for transactions above yen thresholds. Japanese advisers confirm the home-country side.

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 SU and Company 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.

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