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Limitations on the Legal Interpretation of Japanese Tax Laws
Yasuyuki Kawabata 한국국제조세협회 2014 조세학술논집 Vol.30 No.2
Japanese legal interpretation of tax statutes and administrative ordinances thereunder has some unique legal characteristics when compared with the interpretative methodologies of other countries. In this article, some of these traditional and new methodologies are analyzed with reference to the main Japanese academic views in this field. The following is a list of possible legal sources for tax law interpretation: (1) the Constitution, (2) tax statutes themselves, in which tax wordings that are also used under statutes of other legal fields should follow the legal interpretation in those other fields, (3) judicial decisions and legal doctrines derived from judicial decisions including decisions in non-tax cases, (4) administrative interpretative circulars, although these have limited binding power only within administrations, (5) determinations of the National Tax Tribunal, for national tax matters, and (6) academic/theoretical doctrines and principles, as academic observations of tax laws sometimes influence legal interpretation. In this article, there are methodologies for the interpretation of some subject, like interpretation of constitutional validity, constitutional interpretation or statutory interpretation, difference between the two institutions, relevance to the Korean legal system. Japanese methodology for tax law interpretation follows basic methodologies for the legal interpretation of other laws. However, to control tax avoidance and abusive tax shelter issues, certain levels of discussion of substance over form are accepted by the courts, although there is an unclear line of limitation for the application of such judicial doctrine in tax practice.
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川端康之(Yasuyuki Kawabata) 한국국제조세협회 2005 조세학술논집 Vol.21 No.1
조세조약이 경제활동에 밀접하게 관련한 조약이고 일본과의 경제 관계가 밀접하면 밀접할수록 이중과세의 배제나 탈세의 방지의 필요성도 높아질 것이고, 경제관계가 희박하고 경제관계의 진전이 단기간에는 기대할 수 없을 것 같은 나라와의 조약체결의 필요성은 낮아지는 그러한 관점을 취하고 있다. 따라서 조세조약의 체결을 위해서 구체적 내용은 차치하고, 일본의 세목에 대응하는 것 같은 세목에서 이중과세가 생기거나 혹은 탈세방지를 위한 2국간 조정이 필요하다. 또한 순수한 의미에서 이중과세 배제조치가 아니지만, 경제협력의 일환으로 이른바 간주 외국납부세액공제제도를 조약상 정하고 있는 경우도 있다. 구체적인 조약개정?조약교섭 할 때 일본 정책당국은 세계은행의 신규융자기준을 벤치마크로 이용해, 그것을 넘는 상대국에 대해서는 간주외국납부세액공제제도을 폐지하는 방향으로 움직이고 있다. 또한 조약상 제한세율은 일반적으로 경감되는 방향으로 움직이고 있다. 일본은 이른바 조세피난처라고 생각되는 나라와 이중과세가 실질적으로 생기지 않는 것을 이유로 해서 조세조약 체결을 해 오지 않았고, 향후에도 전형적인 조세피난처국가는 제외하다고 해도, 조약교섭시에 반드시 조세피난처 국가와 조약은 체결하지 않는다는 생각은 중시되지 않을 것이다. 일본의 국제조세 정책은 첫째, 조세조약은 다국간 조약은 아니고 2국간 조약을 향후에도 기본으로 삼아야 할 것, 둘째, 조세조약은 동일한 정책 아래에서 확대되어야 할 것, 셋째, 향후 일본의 조약개정 대상국은 아시아와 유럽이 될 것이라는 점, 넷째, 무역정책이나 국제통화정책과도 유기적으로 결합시켜야 나가야 할 것 등을 토대로 정해질 것으로 보인다.
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OPTICAL-INFRARED AND HIGH-ENERGY ASTRONOMY COLLABORATION AT HIROSHIMA ASTROPHYSICAL SCIENCE CENTER
UEMURA, MAKOTO,YOSHIDA, MICHITOSHI,KAWABATA, KOJI S.,MIZUNO, TSUNEFUMI,TANAKA, YASUYUKI T.,AKITAYA, HIROSHI,UTSUMI, YOUSUKE,MORITANI, YUKI,ITOH, RYOSUKE,FUKAZAWA, YASUSHI,TAKAHASHI, HIROMITSU,OHNO, MA The Korean Astronomical Society 2015 天文學論叢 Vol.30 No.2
The Hiroshima Astrophysical Science Center (HASC) was founded in 2004 at Hiroshima University, Japan. The main mission of this institute is the observational study of various transient objects including gamma-ray bursts, supernovae, novae, cataclysmic variables, and active galactic nuclei by means of multi-wavelength observations. HASC consists of three divisions; the optical-infrared astronomy division, high-energy astronomy division, and theoretical astronomy division. HASC is operating the 1.5m optical-infrared telescope Kanata, which is dedicated to follow-up and monitoring observations of transient objects. The high-energy division is the key operation center for the Fermi gamma-ray space telescope. HASC and the high-energy astronomy group in the department of physical science at Hiroshima University are closely collaborating with each other to promote multi-wavelength time-domain astronomy. We report the recent activities of HASC and some science topics pursued by this multi-wavelength collaboration.
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Peptidoglycan activation of the proPO-system without a peptidoglycan receptor protein (PGRP)?
Liu, Haipeng,Wu, Chenglin,Matsuda, Yasuyuki,Kawabata, Shun-ichiro,Lee, Bok Luel,Sö,derhä,ll, Kenneth,Sö,derhä,ll, Irene Elsevier 2011 DEVELOPMENTAL AND COMPARATIVE IMMUNOLOGY Vol.35 No.1
<P><B>Abstract</B></P><P>Recognition of microbial polysaccharide by pattern recognition receptors triggers the prophenoloxidase (proPO) cascade, resulting in melanin synthesis and its deposition on the surface of invading pathogens. Several masquerade-like proteins and serine proteinase homologues have been shown to be involved in the proPO activation in insects. In this study, a novel serine proteinase homologue, <I>Pl</I>-SPH2, was found and isolated as a 30kDa protein from hemocytes of the freshwater crayfish, <I>Pacifastacus leniusculus</I>, by its binding property to a partially lysozyme digested or TCA-treated insoluble Lysine (Lys)-type peptidoglycan (PGN) and soluble polymeric Lys-type PGN. Two other proteins, the <I>Pl</I>-SPH1 and lipopolysaccharide- and β-1,3-glucan-binding protein (LGBP) were also found in the several different PGN-binding assays. However no PGRP homologue was detected. Neither was any putative PGRP found after searching available crustacean sequence databases. If RNA interference of <I>Pl</I>-SPH2, <I>Pl</I>-SPH1 or LGBP in the crayfish hematopoietic tissue cell culture was performed, it resulted in lower PO activity following activation of the proPO-system by soluble Lys-type PGN. Taken together, we report for the first time that Lys-type PGN is a trigger of proPO-system activation in a crustacean and that two <I>Pl</I>-SPHs are involved in this activation possibly by forming a complex with LGBP and without a PGRP.</P>
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