This article examines some of the background to the 1954 Japan-United States Income Tax Treaty from a historical perspective.Japanese domestic law developed the “source” of income concept and implemented a foreign tax credit system during the three years of treaty negotiations. The 1954...

This article is a contribution to the Special Issue: COVID-19 and Fiscal Policies of the Intertax, by the invitation of Professor Ana Paula Dourado, general editor of the journal. Focusing on the developments in Japan in the spring of 2020, it comments on the tax measures contained in the...

This paper discusses whether, and the extent to which, Japan supports the use of tax laws to encourage economic activities in targeted regions, in specified countries, or to attract investment within its borders.Starting from a brief introduction of historical background, the paper describes...