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Vol 24 No 2 Feb/March 2019

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tax Law in Japan 2nd ed isbn 9789041125590

Tax Law in Japan

ISBN13: 9789041114198
ISBN: 904111419X
New Edition ISBN: 9789041125590
Published: December 2000
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Paperback
Price: Out of print

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 a 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; local tax law; collection procedures; dispute settlement procedures and rights to objection and appeal; investigation of tax fraud; social security administration; inheritance and gift taxes; and excise and property taxes.

Other Jurisdictions
Part I The general tax codes and other general tax regulations; introduction to the tax culture and structure; administration and procedures. Part II national tax acts; taxes on income, profits and capital gains; social security contributions; taxes on payroll and workforce; taxes on property; domestic taxes on goods and services; taxes on international trade and transactions; other taxes. Part III International aspects; outbound transactions by residents; inbound transactions by non-residents; tax treaties.