Hogaku Kyoshitsu Library Sozeiho Nyumon (Introduction to Tax Law: 3rd edition)

1. This book is a brief introduction to tax law. It covers income taxation of individuals and corporations. It aims to enable its readers to acquire the ability to assess the impact of taxation when they participate in economic transactions.
 
2. Tax law plays an important role in our economic and social lives because it affects almost all aspects of economic activities. This book explains the basic mechanism of individual and corporate income taxation in Japan.

3. Readers of this book will be introduced to the intellectually demanding world of tax law. The core concept of personal income will be explained. In the course of the discussions, various conceptual frameworks will be introduced, including time value of money, risk taking, and personal consumption.

4. This book is intended to serve as a textbook for classes at universities. It is particularly suitable for undergraduate programs in law, accounting, and public policy. I use this book as a supplement when I teach basic income taxation at the graduate program (Law School) at UTokyo. This book serves as a unique study material for teaching tax policy in the context of Japan because of its frequent reference to history, comparative law, and elementary economics.
 

(Written by MASUI Yoshihiro, Professor, Graduate Schools for Law and Politics / 2017)