Japanese tax law

Author: Hiroshi Kaneko
Publisher:
Publish Date: 2004-03-01
Features: Tax law, compared to other fields of law, is a relatively new academic discipline. Although Japan had some excellent research achievements before the war, the true study and education of tax law only began in 1950 (Showa 25). Despite half a century having passed, tax law has undergone tremendous development in just that time. Today, tax law has evolved into an independent legal discipline within the field of law. The number of researchers specializing in tax law has also increased; universities offering tax law courses have reached a considerable scale. The rapid development of tax law is closely related to the continuously increasing tax burden after the war and the development of mass taxation, which has made taxes an integral part of our daily lives. As a result, legal disputes surrounding taxes have surged, and an endless number of legal issues requiring theoretical solutions have emerged. With the growing awareness of citizens' rights and the increasing complexity of economic activities, the importance of tax law has become increasingly evident.
Tax law, compared to other fields of law, is a relatively new academic discipline. Although Japan had some excellent research achievements before the war, the true study and education of tax law only began in 1950 (Showa 25). Despite half a century having passed, tax law has undergone tremendous development in just that time. Today, tax law has evolved into an independent legal discipline within the field of law. The number of researchers specializing in tax law has also increased; universities offering tax law courses have reached a considerable scale. The rapid development of tax law is closely related to the continuously increasing tax burden after the war and the development of mass taxation, which has made taxes an integral part of our daily lives. As a result, legal disputes surrounding taxes have surged, and an endless number of legal issues requiring theoretical solutions have emerged. With the growing awareness of citizens' rights and the increasing complexity of economic activities, the importance of tax law has become increasingly evident.
This book is based on the lecture notes of the author while teaching at the University of Tokyo and is a systematic work on tax law. The entire book is divided into five parts: Introduction to Tax Law (Basic Theory), Substantive Tax Law, Procedural Tax Law, Tax Litigation Law, and Tax Punishment Law, aiming to cover the full scope of Japanese tax law from both theoretical and institutional perspectives. However, since Tax Litigation Law and Tax Punishment Law also fall under the domains of administrative law and criminal law, only brief explanations are provided in this book, while the other areas are discussed in detail. When writing this book, the author paid special attention to providing more detailed explanations of the tax elements of various special taxes, such as income tax and corporate tax, in the respective sections.