Tax law in Japan
Author(s)
Bibliographic Information
Tax law in Japan
Kluwer Law International, 2001
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Includes index
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"
