2. Selected Materials in English
-Japanese Law Translation (updated regularly, Ministry of Justice)
-Corporation Tax Act of Japan, Including Chapter III of Special Taxation Measures Law (updated annually, Sozei Shiryokan)
-Income Tax Act of Japan (updated annually, Sozei Shiryokan)
-Treaties (Ministry of Foreign Affairs, Treaties submitted to the Diet)
-Tax Conventions (Ministry of Finance)
-Judgments of the Supreme Court (search engine)
-Hugh Ault et al., Comparative Income Taxation (4th edition, 2019, Wolters Kluwer)
-Hiromitsu Ishi, The Japanese Tax System (3rd edition, 2001 Oxford)
-Go Kawada, Guide to Japanese Taxes (2017, Zaikei Shoho Sha)
-John Huston, Toshio Miyatake, Griffith Way, and Vicki L. Beyer, Japanese International Taxation (Looseleaf, Juris Publishing)
-Masatami Otsuka, Ichiro Otsuka, and Eiichiro Nakatani, Tax Law in Japan (2nd edition, 2006, Kluwer Law International)
-Henry Shavell, Taxation Reform in Occupied Japan, 1 National Tax Journal 127 (1948)
-Report on Japanese Taxation by the Shoup Mission (1949)Link to the text
-Carl S. Shoup, The Tax Mission to Japan, 1949-50, in Malcolm Gillis ed., Tax Reform in Developing Countries 177 (1989, Duke)
-W. Elliot Brownlee, The Transfer of Tax Ideas during the 'Reverse Course' of the US Occupation in Japan, in Holger Nehring and Florian Shui ed., Global Debate about Taxation 158 (2007, Palgrave Macmillan)
-W. Elliot Brownlee, Eisaku Ide, and Yasunori Fukagai ed., The Political Economy of Transnational Tax Reform: the Shoup Mission to Japan in Historical Context (Cambridge University Press, 2013)
-Junko Kato, The Problem of Bureaucratic Rationality: Tax Politics in Japan (1994, Princeton)
-J. Mark Ramseyer and Minoru Nakazato, Japanese Law: An Economic Approach (1999, Chicago)
-Hiroshi Kaneko, The Reform of the Japanese Tax System in the Latter Half of the Twentieth Century and into the Twenty-First Century, in Daniel H. Foote ed., Law in Japan: A Turning Point (2007, University of Washington Press) 564-582
Special journal issues covering Japan
-Bulletin for International Taxation (IFA 61st Congress Kyoto), Vol. 61, No. 9/10 (2007)
-Asia-Pacific Tax Bulletin Vol.13, No.5 (2007)
-Proceedings from the 2009 Sho Sato Conference on Tax Law, Social Policy, and the Economy
-International Fiscal Association's annual Cahier
*Note* Merely illustrative. The list contains valuable works with my personal attachments.
-Torao Aoki, Double Taxation Conventions of Japan, Bulletin for International Fiscal Documentation, Vol.24, No.10, 435-442; No.12, 536-552 (1970)
-Torao Aoki, Recent Double Taxation Conventions of Japan, Bulletin for International Fiscal Documentation, Vol.25, No.10, 374-385 (1971)
-Tadatsune Mizuno, The Basic Concepts of International Taxation and Their Application to Japanese Law, 32 University of British Columbia Law Review 159 (1988)
-Tadao Okamura, The Japanese Tax System: Due Process and the Taxpayer, 11 International Tax & Business Lawyer 125 (1993)
-Minoru Nakazato, Internationalization of Japan's International Tax Law, 35 The Japanese Annual of International Law 78 (1993)
-Setsuo Taniguchi, Grundzuege des japanischen Steuerrechts fuer den auslaendischen Investor, 5 IStR 209 (1995)
-Hideki Kanda, Taxes and the Structure of Japanese Firms: The Hidden Aspects of Income Taxation, 74 Wash. U. L. Q. 393 (1996)
-Klaus Vogel ed., Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany (1998, Kluwer)
-J. Mark Ramseyer and Eric Bennett Rasmusen, Why the Japanese Taxpayer Always Loses, Southern California Law Review, Vol. 72 (1999) 571-595.
-Hiroshi Kaneko, The Principle of Statute-based taxation in Japan, Paul Kirchhof et al. ed., Staaten und Steuern, Festschrift fuer Klaus Vogel zum 70. Geburtstag (C.F. Mueller, 2000) 807-826.
-Yo Ota, Tax Treatments for Distressed Bank Loans: A Comparative Study of the United States and Japanese Legal Systems, 10 Pacific Rim Law Policy Journal 543 (2001)
-Masatsugu Asakawa, The New Japan-US Tax Treaty, Asia-Pacific Tax Bulletin Vol.10, No.4 (2004) 205-209.
-Akiyuki Asatsuma, The Controlled Foreign Corporation Legislation, Asia-Pacific Tax Bulletin, Vol.11, No.3 (2005) 363-371.
-Yasuyuki Kawabata, Implications in the major economies of the Pacific Rim: Taxation of nonresidents and foreign corporations from the Japanese perspective, in Andrea Amatucci ed., International Tax Law 223 (2006, Kluwer)
-Akiyuki Asatsuma, Japan, in Guglielmo Maisto ed., Residence of Individuals under Tax Treaties and EC Law, 433 (2010)
-Kenichi Nishikata and Azusa Oizuki, An Overview of the Government Tax Expert Committee's Policy Advisory Note, Asia-Pacific Tax Bulletin, Vol.17, No.2, 214 (2011)
-Naoki Oka, International Taxation in Japan: Revised Transfer Pricing Guidelines by the National Tax Agency, International Transfer Pricing Journal, MARCH/APRIL 2014, 99
-Yuki Nishida, Japan Consumption Tax on Cross-Border Supplies of Services, International VAT Monitor Issue No.4 (2015) 221-225.
-Takashi Imamura and Mitsuhiro Honda, Japan's Supreme Court Classifies a US Delaware Limited Partnership as a Corporation, Bulletin for International Taxation, Vol.70, No.3 (2016) 138-141.
-Makoto Hasegawa and Kozo Kiyota, The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan, Journal of Public Economics, Vol.153 (2017) 92-110.
-Toru Morotomi, Japanfs Shift to Territoriality in 2009 and the Recent Corporate Tax Reform: A Japan-United States Comparison of Taxing Income from Multinationals, Pittsburg Tax Review Vol.14, No.2 (2017) 173-217.
-Takayuki Nagato, A General Anti-Avoidance Rule (GAAR) and the Rule of Law in Japan, Public Policy Review, Vol.13, No.1 (2017) 35-70.
-Toshio Miyatake, Tax Treaty Disputes in Japan, in E. Baistrocchi ed., A Global Analysis of Tax Treaty Disputes Vol.1 (2017) 437-469.
-Tax System Reform: Evidence-Based Policy Recommendations, Public Policy Review, March 2018, Vol. 14 No. 2
-Tsutomu Endo, Japan: The Procedural Requirements for Applying a Treaty and Determination of a Permanent Establishment for an Online Sales Business, in Lang et al. ed, Tax Treaty Case Law around the Globe 2017 (Linde, 2018) 45-52.
-Atsushi Onishi, Arbitration Provisions in Japanese Tax Treaties: Reasoning Behind the Introduction of Arbitration and Types of Provisions Used, in Majdanska/Turcan ed., OECD Arbitration in Tax Treaty Law (Linde, 2018) 401-423.
-Masato Ohno, The Adoption of BEPS in Japan, in Kerrie Sadiq et al. ed., Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions (Fiscal Publications, 2019) 145-159.
-Mayuko Nakamura, Japan, in IFA, Restructuring the Treaty Network, Cahier de droit fiscal international, Vol.105A, 459-476 (2020)
-Keigo Fuchi, Stanley Surrey and the Transformation of Administrative Law in Japan, University of Pennsylvania Asian Law Review, Vol. 15, No.2, 172 (2020)
-Mari Takahashi, Implementing the Multilateral Instrument in Japan, in Michael Lang et al. ed., The Implementation and Lasting Effects of the Multilateral Instrument 611-632 (IBFD, 2021)