Selected Materials on Japanese Taxation

Yoshihiro MASUI's Website: Selected Materials on Japanese Taxation
Updated 2024/04/08 БиBio Би@yomasui

1. Gateway to Japanese Taxation
NatlDietLibrary AsianLII LawTranslation TaxTreaties
SCt JapanGov Cabinet MOF NTA MIC METI MOFA
CPTA JICPA JETRO Tariff BOJ FSA JAFIC JICA JapanLaw
Nikkei PressCtr Nippon JFdn BooksJ DiscussJ JUpClose JACAR
KPMG PWC EY Deloitte

2. Selected Materials on Japanese Taxation

3. Publication in English by Yoshihiro MASUI БиSSRN
-Corporate Taxation in Japan, in Reuven Avi-Yonah ed., Research Handbook on Corporate Taxation 288-301 (2023.08)
-JapanБfs Corporate Income Tax:1995-2021, Bulletin for International Taxation Vol.75, No.11/12, 715-724 (2021)
-HNWIs and Exit Tax in Japan --- Developments in a Digital Age, in Georg Kofler, Ruth Mason, and Alexander Rust ed., Thinker, Teacher, Traveler: Reimagining International Tax, Essays in Honor of H. David Rosenbloom, 367-378 (IBFD, 2021.09)
-Japan's Consumption Tax: experimenting a VAT without invoice for 30 years, Robert van Brederbrode ed. Virtues and Fallacies of VAT: An Evaluation after 50 Years, 515-528 (Wolters Kluwer, 2021)
-COVID-19 and Japanese Tax Policy, Intertax, Vol.48 Issue 8/9, 783-786 (2020)
-Parliamentary Involvement in the Conclusion of Tax Treaties in Japan, Brian Arnold ed., "Tax Treaties After the BEPS Project: A Tribute to Jacques Sasseville" 191-204 (Canadian Tax Foundation, 2018)
-Article 22: Capital, in IBFD, Global Tax Treaty Commentaries (IBFD, online, 2018)
-Impact of BEPS Actions on Theoretical and Legal Frameworks, in Sam Sim and Mei-June Soo ed., Asian Voices: BEPS and Beyond 285-295 (IBFD, 2017)
-Interaction between Tax Treaties and Domestic Law in Japan - the Role of a Coordinating Statute, in NYU ed., ITPБЧ20, 335-347 (2016)
-Introduction of the Authorised OECD Approach into Japanese Domestic Law, Bulletin for International Taxation, Vol.69, No.9, 510-519 (2015), Chinese Translation in 2016
-Taxation and development in Japan, Japanese Reports for the XIXth International Congress in Comparative Law (Vienna, 20-26 July 2014), ICCLP Publications No. 14, 246-252 (2015.05); University of Tokyo Journal of Law and Politics, Vol.12, Summer 2015, 55-60; Karen B. Brown ed., Taxation and Development - A Comparative Study 205-213 (Springer 2017)
-The Responsibility of Judges in Interpreting Tax Legislation: Japan's Experience, Osgoode Hall Law Journal 52.2 (2015) : 491-512
-Legal Interpretation of Tax Law: Japan, in Robert F. van Brederode and Richard Krever ed., Legal Interpretation of Tax Law, Series on International Taxation Vol.46 (Kluwer Law International, 2014) 251-263; (2nd edition 2017) 303-316.
-Interest Deduction, Corporate Groups, and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project, Asia-Pacific Tax Bulletin Vol.20, No.2, 103-107 (2014)
-The Influence of the 1954 Japan-United States Income Tax Treaty on the Development of JapanБfs International Tax Policy, Bulletin for International Taxation, Vol.66, No.4/5, 243-251 (2012)
-Taxation of Foreign Subsidiaries: Japan's Tax Reform 2009/10, Bulletin for International Taxation Vol.64, No.4, 242-248 (2010)
-A Research Guide to Japanese Taxation, Bulletin for International Taxation, Vol. 61, No.9/10, 467-469 (2007)
-Imposing Domestic Tax Rules on Permanent Establishments of Foreign Taxpayers, Asia-Pacific Tax Bulletin, Vol.13, No.1, 3-10 (2007)
-Overhaul of the Japan-US Tax Treaty in 2003 The Japanese Annual of International Law, No.49, 55-70 (2006)
-General Report, in IFA, Group Taxation, Cahier de droit fiscal international Vol. 89b, 21-67 (2004)
-Treaty arbitration from a Japanese perspective, Bulletin for International Fiscal Documentation, Vol.58, No.1, 14 (2004)
-National Report: Japan, IFA, Taxation of income derived from electronic commerce, Cahier de droit fiscal international, Vol.86a, 545 (2001)
-Transformation of Japan's Corporation Tax: 1988-2000, Bulletin for International Fiscal Documentation, Vol. 55, No.3, 100 (2001)
-Taxation of Cross-Border Interest Flows: Japanese Responses, in Paul Kirchhof, Moris Lehner, Arndt Raupach and Michael Rodi ed., Staaten und Steuern, Festschrift fuer Klaus Vogel zum 70. Geburtstag 863 (C.F.Mueller 2000), also available in International and Comparative Taxation, Essays in Honour of Klaus Vogel 123 (Kluwer 2002) and in Intertax, Vol. 30, Issue 11, 464 (2002)
-International Taxation in Japan: A Historical Overview, Tax Notes International, December 18, 2000, 2813.
-Taxation of Partnerships in Japan, 54 Bulletin for International Fiscal Documentation 150 (2000)
-Personal Income Taxation, Bouckaert and De Geest ed., 6050 Encyclopedia of Law and Economics (1999 with M. Nakazato)
-Comment: A Japanese View, 52 SMU Law Review 541 (1999)
-Share Buy-backs by Listed Companies from Individual Minority Shareholders: Japan, 38 European Taxation 416 (1998), also available in Rijkele Betten ed., Share Buy-Backs by Listed Companies from Individual Minority Shareholders 183 (IBFD 2002)
-Statutory Interpretation as a Process of Tax Law-Making: the Case of Japan, in Klaus Vogel ed., Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany 21 (Kluwer 1998)
-The Applicability of Transfer Pricing Rules to Transactions between a Head Office and its Foreign Permanent Establishment: Japan, International Transfer Pricing Journal, Vol.3,No.2,85 (1996)
-Transfer Pricing and Customs Duties, 50 Bulletin for International Fiscal Documentation 315 (1996)
-Tax Policy, Consensus Building, and Dispute Resolution, Proceedings of International Symposium 1994: Shaping an International Tax Order, The Institute of Legal Studies, Kansai University 153 (1994)
-Taxation of Interest Income in Japan --- History and Current Situation, in World Bank Asian Miracle Project, Taxation and Economic Growth 85 (1993 with H. Kaneko)