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RISS 인기검색어
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- 저자 : Tasuku Honjo (검색결과 3 건)
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Tax Benefit of Foreign Direct Investment
Tasuku Honjo 한국세법학회 2007 조세법연구 Vol.13 No.1
It is said that so called Yen Carry Trade causes Japanese Yen scattering into the World economy. Indeed Japanese investors can also use Japanese money with lower. Interest rate for FDI like foreign investors, but it is not an intentional policy for promoting FDI. With respect to outbound investment, Japan does not have a lot of special tax measures other than (ⅰ) reserves for loss of overseas investment, etc., (ⅱ) special tax treatment on income from mining, (ⅲ) special deductions of expenditures in prospecting for new mineral deposits or expenditures for new foreign mineral deposits and (ⅳ) special credit for corporation tax in case of conducting in R&D. There is still an exceptional inducement which is called “tax sparing credit” in several tax conventions. With respect to inbound investment, Japan calls for much more foreign investment into Japan in order to rev up Japanese economy. So, Japan began to try eliminating some legal barriers against foreign investment to Japan, for example, allowing triangular mergers, while creating anti-tax avoidance measures. A policy maker has to compound delicate prescriptions in determining to what extent he can revise domestic laws and regulations as well as how to control abusive tax avoidance using relaxed laws.
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Recent Developments in Domestic Tax Laws
Tasuku Honjo 한국세법학회 2007 조세법연구 Vol.13 No.1
Japanese Tax System is required to contribute towards the achievement of economic development in Japan in consistence with international tax rules. While Japan cannot accord any multi?national enterprises to take use of abusive tax avoidance schemes under high pressure of accumulative financial unbalance, Japan needs taking useful measures necessary for competitiveness of Japanese MNE without any conflict with the restriction of State subsidy. Indeed it is not easy for Japan to pursue the dual goal under non-discrimination rules, but Japan creates and enlarges better opportunities for Japanese MNE to use various entities and transactions in the world, while bridging tax gaps by means of explicit anti?avoidance measures. It is a time for Japan to grope for the right way to the dual goal.
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Chung,Chung-Nam,Hamaguchi,Yasushi,Honjo,Tasuku,Kawaichi,Masashi 東亞大學校附設遺傳工學硏究所 1995 遺傳工學硏究 Vol.- No.2
To map regions important for DNA binding of the mouse homologue of Suppressor of Hairless or RBP-Jχprotein, mutated mouse RBP-Jχ cDNAs were made by insertion of oligonucleotide linkers or base replacement. DNA binding assays using the mutated proteins expressed in COS cells showed that various mutations between 218 Arg and 227 Arg decreased the DNA binding activity drastically. The DNA binding activity was not affected by amino acid replacements within the integrase motif of the RBP-Jχ protein(230His-269His). Replacements between 291Arg and 323Tyr affected the DNA binding activity slightly but reproducibly. These results indicate that the region encompassing 218Arg-227Arg is critical for the DNA binding activity of RBP-Jχ This region did not show any significant homology to motifs or domains of the previously described DNA binding proteins. Using a truncation mutant protein RBP-Jχ was shown to associate with DNA as a monomer.
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