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Tax Law in Japan, Second Edition

By Masatami Otsuka, Ichiro Otsuka, Eiichiro Nakatani


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Although all Japanese tax law is statutory in origin, actual sources of tax law encompass not only national legislation but also substantive and procedural guidelines established by the Cabinet and ministries, administrative circulars promulgated by the National Tax Agency and other government bodies, and decisions of the National Tax Tribunal and the judicial courts.

Tax Law in Japan, written by three Japanese business and tax lawyers with international experience, is the ideal guide to navigating the complex tax regime associated with foreign investment in Japan.

Among the many essential topics covered are the following:

  • historical, economic, and political background;
  • criteria for income taxation on inbound and outbound transactions;
  • practitioners licensed to handle tax matters;
  • income tax withholding vs. self-assessment;
  • rates and exemptions;
  • incentives and disincentives;
  • dispute settlement procedures and rights to objection and appeal; and
  • excise and property taxes.

The new edition of Tax Law in Japan offers more than competing products:

  • more comprehensive Tax Law in Japan covers customs duties and social security;
  • more concise Tax Law in Japan provides a highly reliable overview as opposed to a burdensome detailing of every technicality and nuance;
  • more accessible Tax Law in Japan features specially designed introductions that provide essential context for a working knowledge of the Japanese tax regime.

With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index, Tax Law in Japan is the ideal starting point for international tax practitioners and business persons contemplating transactions with Japanese parties.

Publish Date 09/19/2006
Publish Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041125590
SKU 10058580-0001
Table of Contents

The Authors, List of Abbreviations, General Introduction § 1 . General Background of Japan § 2. Constitutional Background § 3. The State and its Subdivisions § 4. Some Features of the Public Finance of Japan § 5. International Aspects of Major Japanese Taxation Areas Part I. The General Tax Codes and Other General Tax Regulations Chapter 1. Introduction to the Tax Culture and Structure § 1. General Outline of the Japanese Tax System § 2. The Organization of the Tax Administration § 3. The Organization of the Tax Consultancy Chapter 2. Administration and Procedures § 1. General Principles § 2. Returns, Assessment and Payment § 3. Collection, Offences and Penalties § 4. Anti-Avoidance Regulations § 5. Objection and Appeal § 6. Other Rights and Duties of Taxpayers Part II. National Tax Act – Domestic Aspect Chapter 1. Taxes on Income, Profits and Capital Gains § 1. Individuals § 2. Corporations Chapter 2. Social Security Contributions § 1. Overview § 2. Employer/Employees § 3. Self-Employment or Non-Employment § 4. Others Chapter 3. Taxes on Payroll andWork Force Chapter 4. Taxes on Property § 1. Recurrent Taxes on Immovable Property § 2. Recurrent Taxes on NetWealth § 3. Estate, Inheritance and Gift Taxes § 4. Valuation of Property Subject to theWealth Acquisition Tax § 5. Taxes on Financial and Capital Transactions § 6. Non-Recurrent Taxes § 7. Other Recurrent Taxes Chapter 5. Domestic Taxes on Goods and Services § 1. General Sales, Turnover or Value-Added Tax § 2. Excise Taxes § 3. Profits of Fiscal Monopolies Table of Contents § 4. Taxes on Special Services § 5. Taxes on Use of Goods or on Permission to Use Goods or to Perform Activities § 6. Other Domestic Taxes on Goods and Services Chapter 6. Taxes On International Trade and Transactions § 1. Import Duties § 2. Export Duties § 3. Profits of Export or Import Monopolies § 4. Exchange Profits § 5. Exchange Taxes § 6. Other Taxes on International Trade and Transactions Chapter 7. Other Taxes § 1. Poll Taxes § 2. Stamp Tax (Inshi Zeii) § 3. Other Taxes and Parafiscal Taxes Not Elsewhere Classified Part III. International Aspect Chapter 1. Outbound Transactions by Residents § 1. Foreign Tax Credit Rules § 2. Foreign Currency Translation Rules § 3. Transfer Pricing Rules § 4. Thin Capitalization Rules § 5. Anti Deferral Rules § 6. Incentives And Disincentives § 7. Enforcement § 8. Individual Residents Chapter 2. Inbound Transactions by Non-Residents § 1. Overview § 2. Domestic Source Income § 3. Permanent Establishment § 4. Manner of Taxation Chapter 3. Tax Treaties § 1. Income and Capital § 2. Estate, Inheritance and Girt Index