Tax avoidance in Japan

Authored by: Tadao Okamura , Takako Sakai

The Routledge Companion to Tax Avoidance Research

Print publication date:  October  2017
Online publication date:  October  2017

Print ISBN: 9781138941342
eBook ISBN: 9781315673745
Adobe ISBN:


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Tadao Okamura and Takako Sakai provide an in-depth analysis of tax avoidance within the Japanese legal system, and the unique problems that stem from the importation, or partial importation, of German legal principles into the Japanese law. In addition to discussing the issues unique to the Japanese tax law, the chapter provides an illustration of challenges in addressing tax avoidance specific to a civil law jurisdiction.

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