Japan’s Corporate Income Tax: 1995-2021

Journal
Masui, Y.
International; Japan; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, Professor Yoshihiro Masui provides his personal view of the evolution of Japan’s corporate income tax between 1995 and 2021. The year 1995 was taken as the starting point of his story because it was in 1995 that he first became involved with the Bulletin for International Taxation.