Tax Law in Japan / Edition 2

by Masatami Otsuka, Ichiro Otsuka

Overview

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.

Product Details

ISBN-13:	9789041125590
Publisher:	Wolters Kluwer
Publication date:	09/19/2006
Edition description:	2nd Revised ed.
Pages:	186
Product dimensions:	6.14(w) x 9.21(h) x 0.40(d)

Table of Contents

The Authors
List of Abbreviations
General Introduction
Selected Bibliography

Part I: The General tax codes and other general tax regulations
1. Introduction to the tax culture and structure
2. Administration and procedures

Part II: National tax acts
1. Taxes on income, profits and capital gains
2. Social security contributions
3. Taxes on payroll and workforce
4. Taxes on property
5. Domestic taxes on goods and services
6. Taxes on international trade and transactions
7. Other taxes

Part III: International Aspects
1. Outbound transactions by residents
2. Inbound transactions by non-residents
3. Tax treaties