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UID:pretalx-wha-annual-meeting-korea-2026-9GCBLA@pretalx.com
DTSTART;TZID=KST:20260627T152000
DTEND;TZID=KST:20260627T154000
DESCRIPTION:The Japanese income tax law\, enacted in 1887\, was a partial r
 esult of effort for transforming own state system fitted into the wave of 
 economic globalization during this period. From this point of view\, it ca
 n be interpreted as a path-breaking example due to swift introduction of t
 ax system of advanced countries and following success on its application. 
 However\, though it became an important source of tax revenue in Japan\, t
 he government and the Japanese tax authority gradually confronted with som
 e problems with regard to tax collection. In the early 20th century\, when
  the government frequently revised the income tax law for raising revenues
 \, strategic tax planning had gradually applied by firms and elites\, thos
 e of whom were main targets for income taxation. The government began to c
 onsider their strategy as a part of tax avoidance. However\, as limited bu
 t considerable progress of democratic parliamentary system became apparent
  during this period\, any effort to restrict such conducts faced with resi
 stance from targeted payers and interest groups\, which consequently influ
 enced on the content of the revised law.\nThis paper aims to discuss and e
 xplore efforts of the government and the tax authority to control and limi
 t organizational conducts to reduce tax burden by targeted taxpayers. Part
 icular attention will focus on the role of enforced regulations and confid
 ential notices that supplementary issued and enacted for the income tax la
 w enforcement. Examination of these additional rules applied to the formal
  law will demonstrate some particularity of Japanese operation of law\, wh
 ich gave priority on bureaucratic governance. It will also reveal the comp
 licated process of localization of the particular system\, which originate
 d in the global model. In addition it will indicate reality of the interwa
 r Japanese policy that characterized by devotion on the national interest 
 to make Japan as a globally influential state.
DTSTAMP:20260412T140531Z
LOCATION:Room 302 (Seats 48)
SUMMARY:Utilizing enforced regulations\, confidential notices and socio-eco
 nomic constraints toward targeted payers -implementation of the Japanese i
 ncome tax law in the early 20th century - Shunsuke Nakaoka
URL:https://pretalx.com/wha-annual-meeting-korea-2026/talk/9GCBLA/
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