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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 the ideal guide to navigating the complex tax regime associated with foreign investment in Japan.
Among the many essential topics covered are the following:
The new edition of Tax Law in Japan offers more than competing products:
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.