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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.