There has been a myth in Japan that taxpayers litigating tax cases had a slim change of winning. This myth, called the "litigation of no hope", has been disappearing in the last decade. This article outlines the dispute resolution mechanism for tax cases in Japan and the alternative procedure for resolving tax disputes in international cases, i.e. the mutual agreement procedure. The article also confirms the end of the myth as demonstrated by recent statistics, by important court cases and tax law changes, and by anecdotal evidence. In the last part, the author gives his prospects for the future.