日本拟允许国内船企海外子公司的外国籍船在紧急时视同日本籍船，并研究扩大吨税制度，最早2027财年落地

TOKYO -- Japan plans to let foreign-flagged ships owned by overseas subsidiaries of domestic companies be treated as Japanese-flagged vessels as early as fiscal 2027, looking to broaden the range of craft it can mobilize during emergencies.
Under current law, the transport minister can order vessels registered in Japan to conduct operations like evacuating Japanese nationals from dangerous regions or assisting with disaster relief. The minister can specify routes as well as the people and cargo to be transported. Such vessels also may be protected with the use of weapons if they come under attack.
Though this mechanism has never been used, one operational problem became clear after U.S.-led strikes on Iran in late February triggered a crisis in the Strait of Hormuz: Many ships operated by Japanese companies are registered under foreign flags.
As of March, 45 vessels connected to Japan were stranded in the Persian Gulf, disrupting energy transportation. Of those, 40 were foreign-flagged ships, limiting the government's ability to intervene.
Japan had 2,227 merchant vessels as of the end of June 2025, only 341 -- or 15% -- of which were Japanese-flagged ships owned by domestic shipping companies or shipowners. To reduce tax burdens and labor costs, many companies register vessels under foreign flags through subsidiaries established in countries like Panama and Liberia.
The planned legal revisions would expand the range of vessels that can be treated as Japanese-flagged ships. After an emergency order from the transport minister, domestic parent companies would be able to charter vessels from their overseas subsidiaries and operate them as Japanese-flagged ships.
The Ministry of Land, Infrastructure, Transport and Tourism plans to establish a certification system under which it would verify vessel tonnage, safety standards and other criteria, allowing ships to be designated in peacetime as Japanese-flagged vessels when chartered. These ships would serve as reserve vessels during emergencies, providing flexibility for urgent cargo transportation and other contingencies.
A government advisory panel is expected to compile a report by the end of November, aiming to submit amendments to a maritime transportation law during the regular session of parliament in 2027.
Japan already has a system that allows vessels owned by overseas subsidiaries to be transferred to the Japanese registry through outright purchase, but taxes on capital gains from such transfers have discouraged wider use. Tokyo hopes that allowing charter arrangements will accelerate adoption.
The ministry also is considering extending Japan's tonnage tax regime, which levies taxes based on vessel size rather than corporate profits, to ships deemed as Japanese-flagged under the new system.
Because tax liabilities are not tied to business cycles, the framework makes it easier for companies to plan large-scale investments. The Japanese Shipowners' Association also has called for an expansion of the system.