| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Research Abstract |
This study is to critically analyze Japanese tax legislative process that could influence judicial opinions regarding the interpretation of Japanese tax rules. In order to pursue this purpose, this study takes comparative approach where recent important tax reforms and court cases in Japan, the US and the UK are considered and described with a focus on tax legislative history in each jurisdiction. Administrative rules and regulations are also considered in light of its process and how they could be democratically controlled.
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