Masatami Otsuka

Tax Law in Japan Masatami Otsuka 2 New edition

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.