Social Policy
[Japanese]Tweet
■■Distribution cf. property / ownership
■Income Security > Basic Income
■Tax System →税
[Brief Information on Tax System in Japan]
◆History of Consumption Tax (Indirect Tax)
| Date | Details | April 1, 1989 | Introduction of Consumption Tax (3%) | April 1, 1997 | Raising the Rate of Consumption Tax from 3% to 5% (Nation:4%/Region:1%) | April 1, 2014 | Raising the Rate of Consumption Tax from 5% to 8% (Nation:6.3%/Region:1.7%) | April 1, 2017 (scheduled) | Raising the Rate of Consumption Tax from 8% to 10% |
◆History of Maximum Income Tax Rate (Direct Tax)
| Year | Rate | 1986 | 70.0% | 1987 | 60.0% | 1989 | 50.0% | 1999 | 37.0% | 2007 | 40.0% | 2015 | 45.0% |
◆History of Income Tax Rate in Japan
◆History of Corporate Tax Rate (Direct Tax)
| Year | Tax Rate | Reason of Change |
| 1946 | 35.0% | |
| 1952 | 42.0% | |
| 1955 | 40.0% | |
| 1958 | 38.0% | |
| 1958 | 38.0% | |
| 1965 | 37.0% | |
| 1966 | 35.0% | |
| 1970 | 36.75% | For securing revenues as a result of income tax cut |
| 1974 | 40.0% | For securing revenues as a result of large-scale income tax cut |
| 1981 | 42.0% | For finance reform |
| 1984 | 43.3% | For securing revenues as a result of income tax cut |
| 1988 | 42.0% | For expiration of temporary tariff rate |
| 1989 | 40.0% | Tarrif rate as a provisional measure after drastic revision / Introduction of consumption tax |
| 1990 | 37.5% | Tarrif rate as main rules / Introduction of consumption tax |
| 1998 | 34.5% | Increase of consumption tax in 1997 |
| 1999 | 30.0% | Increase of consumption tax in 1997 |
| 2003 | Introduces a dual corporate tax system under corporate enterprise tax to corporate enterprises whose capital is more than one hundred million yen （for collecting tax from them even if they are in deficit） -The above tax rate only includes corpotate tax. Normal effective statutory tax rate, which includes corporate inhabitant tax and enterprise tax on corporation, is 40.69%. -Concerning ordinary corporation and mutual corporation whose end-of-year capital is less than 0ne hundred million yen -Ordinary corporation (i.e., small and medium-sized companies) and associations without juridical personality -Whose annual income is less than eight million yen 22% -（which end during business year from April 1, 2009 to March 31, 2011 18%） -Whose annual income is more than eight million yen 30% -Public benefit corporation, cooperative association, specified medical corporation 22% -Specified cooperative association whose member is more than 0.5 million and whose store sales amount is more than one hundred billion yen (large-scale co-op) -Whose annual income is less than ten billion yen 22% -Whose annual income is more than ten billion yen 26% | |
| 2012 | Reduction of basic tax rate to 25.5%. Yet special corporate tax for reconstruction is added until fiscal year 2014. Normal effective statutory tax rate 38.01% | Increase of consumption tax in 2014 |
| 2014 | End of special corporate tax for reconstruction. Normal effective statutory tax rate 35.64% | |
| 2015 | 23.9% | Increase of consumption tax in 2017 |
*The above tax rate shows national corporate tax only. [Literature]
◆MAKI Masako September 30, 2012 Repeal of Deduction for the Elderly and Health-care Insurance Reform: Verification of "Earnings-related System" of the National Health Insurance Fees (Taxes), Bunrikaku, 193p. ISBN-10:4892596914 ISBN-13:978-4892596919; 2,000 yen + tax [amazon]／[kinokuniya] ※
◆TATEIWA Shin'ya & HOTTA Yoshitaro June 10, 2012 Differences and Equalities: Disability and Care / Paid Work and Unpaid Work, Seidosha, 342+17p. ISBN-10:4791766458 ISBN-13: 978-4791766451 2400 + tax [amazon]／[kinokuniya] ※
◆TATEIWA Shin'ya October 25, 2011 "When We Know What the Tax Should Be, the Problem Is Easy," alter November/December 2011
◆TATEIWA Shin'ya October 1, 2010 "Taking from the Big Pile and Adding to the Small - Giving to Those who Need More," Gekkan Komei 2010-10:42-47
◆TATEIWA Shin'ya June 2, 2010 "Repairing the Axis Immediately: What has Happened And what Is to Come," Keynote Lecture, General Meeting of the Kyoto City Home Care Providers Association, Kyoto City Hito Machi Kouryukan
◆TATEIWA Shin'ya May 28, 2010 "Fights over Limits: Analysis of the Past Decade in Japan", Conference of Social Welfare Program Society of South Korea, Seoul, South Korea
◆TATEIWA Shin'ya May 27, 2010 Making Income Tax More Progressive: Discussing What Kind of Society we should Aim to Create," Asahi Shimbun
◆TATEIWA Shin'ya, MURAKAMI Shinji & HASHIGUCHI Shoji September 10, 2009 Repairing the Tax, Seidosha, 350p. ISBN-10: 4791764935 ISBN-13: 978-4791764938 2310yen [amazon]/[kinokuniya]
◆TATEIWA Shin'ya November 29, 2008 "Tax: What It Really Should Be," Asahi Shimbun 2008-11-29 Morning Edition・Kyoto:31
◆KITANO Hirohisa October 2007 "Welfare States Demand Progressive Taxes ( Oct.2007 )", The 2007 Asia -Pacific Taxpayers Union Meeting ( Oct.20-22 ), Shenzhen, China.
http://www.taxpayers.jp/e-doc01.html
◆MURPHY Liam B. and NAGEL Thomas 2002 The Myth of Ownership: Taxes and Justice, Oxford Univ Pr, 228p. ASIN: 0195176561 (pb 2004/12/9) ［amazon］＝20061110 伊藤 恭彦訳，『税と正義』，名古屋大学出版会，255p. ASIN: 4815805482 4725 ［amazon］／［kinokuniya］ ※ t07,
◆Hiromitsu Ishi, 2001, The Japanese Tax System （3RD）, Oxford Univ Pr, 228p.［amazon］／［kinokuniya］
[Theme-related Links]
◆Japanese Tax System [1999 Edition] Tax Bureau Ministry of Finance JAPAN
http://www.mof.go.jp/english/zei/report2/zc001a.htm#02
◆Ministry of Finance Japan
http://www.mof.go.jp/english/index.htm
◆Taxation in Japan
http://www.hi-ho.ne.jp/yokoyama-a/taxationinjapan.htm
[Newspaper Articles]
◆December 19, 2015 "Japanese newspapers’ self-interest ensures they toe Komeito’s line on tax exemption" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/19/national/media-national/japanese-newspapers-self-interest-ensures-toe-komeitos-line-tax-exemption/#.VnuT7DKhfGg
◆December 18, 2015 "The consumption tax needs fixing" (The Japan Times)
http://www.japantimes.co.jp/opinion/2015/12/18/reader-mail/consumption-tax-needs-fixing/#.VnuedTKhfGg
◆December 17, 2015 "Putting politics over economics, Abe may stall sales tax hike, call for double Diet poll next summer" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/17/national/politics-diplomacy/putting-politics-economics-abe-may-stall-sales-tax-hike-call-double-diet-poll-next-summer/#.VnuUQTKhfGg
◆December 16, 2015 "Ruling bloc adopts sales tax reform policies; delays discussion on financing revenue shortfall" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/16/business/ruling-bloc-adopts-sales-tax-reform-policies-delays-discussion-financing-revenue-shortfall/#.Vnug2zKhfGg
◆December 15, 2015 "The consumption tax mess" (The Japan Times)
http://www.japantimes.co.jp/opinion/2015/12/15/editorials/the-consumption-tax-mess/#.VnuSuTKhfGg
◆December 15, 2015 "Delivery, take-out foods to be exempt from tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/15/business/economy-business/delivery-take-foods-exempt-tax-hike/#.VnuUgDKhfGg
◆December 15, 2015 "Ruling bloc eyes food sanitation law for classifying dining out items in applying consumption tax rates" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/15/business/ruling-bloc-eyes-food-sanitation-law-classifying-dining-items-applying-consumption-tax-rates/#.VnuUtDKhfGg
◆December 14, 2015 "Abe’s tax compromise raises odds of twin summer polls" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/14/business/abes-tax-compromise-raises-odds-twin-summer-polls/#.VnuU-jKhfGg
◆December 12, 2015 "Ruling coalition clinches deal on food tax rate" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/12/business/economy-business/ruling-coalition-clinches-deal-on-food-tax-rate/#.VnuVgjKhfGg
◆December 11, 2015 "Government unlikely to detail revenue-recovery plan for sales tax hike exemptions: Aso" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/11/business/government-unlikely-detail-revenue-recovery-plan-sales-tax-hike-exemptions-aso/#.VnuVvjKhfGg
◆December 11, 2015 "Sales tax on food items to stay at 8% after 2-point 2017 increase, ruling bloc agrees" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/11/national/politics-diplomacy/sales-tax-food-items-stay-8-2-point-2017-increase-ruling-bloc-agrees/#.VnuPGzKhfGg
◆December 11, 2015 "Japan to launch corporate version of tax-free donation system aimed at boosting regional economies" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/11/business/japan-launch-corporate-version-furusato-nozei-tax-system/#.VnuaOTKhfGg
◆December 10, 2015 "Ruling parties approve tax changes, but have yet to define food eligible for low rate" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/10/business/economy-business/ruling-parties-approve-tax-reform-package-disagree-food/#.VnuWLzKhfGg
◆December 10, 2015 "LDP, in compromise with Komeito, may ease sales tax on food to 8% once hike kicks in" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/10/business/economy-business/ldp-compromise-komeito-may-ease-sales-tax-food-8-hike-kicks/#.VnuWbDKhfGg
◆December 9, 2015 "Low tax on food will hurt the poor, say economists" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/09/business/low-tax-on-food-will-hurt-the-poor-say-economists/#.VnuXfzKhfGg
◆December 9, 2015 "Japan’s ruling party bids to replace car sales tax with new levy" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/09/business/japans-ruling-party-bids-to-replace-car-sales-tax-with-new-levy/#.VnuYqzKhfGg
◆December 5, 2015 "Government, ruling bloc eye slashing corporate tax rate to 29.74% for fiscal 2018" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/05/business/government-ruling-bloc-eye-slashing-corporate-tax-rate-29-74-fiscal-2018/#.VnuPcTKhfGg
◆December 4, 2015 "Fresh bid to hike cigarette tax in works" (The Japan Times)
http://www.japantimes.co.jp/news/2015/12/04/business/fresh-bid-hike-cigarette-tax-works/#.Vnuc_jKhfGg
◆November 30, 2015 "Japan may end business tax break for solar installs, Nikkei says" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/30/business/japan-may-end-business-tax-break-for-solar-installs-nikkei-says/#.VnuYPzKhfGg
◆November 28, 2015 "Japanese government mulls corporate tax cut to below 30% in fiscal 2016" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/28/business/japanese-government-mulls-corporate-tax-cut-30-fiscal-2016/#.VnuP5TKhfGg
◆November 27, 2015 "Japan to lower sales tax-free threshold for foreign tourists to ?5,000" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/27/national/japan-lower-sales-tax-free-threshold-foreign-tourists-%C2%A55000/#.Vnt46jKhfGg
◆November 25, 2015 "LDP, Komeito remain apart over consumption tax relief" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/25/business/ldp-komeito-remain-apart-consumption-tax-relief/#.VnucqzKhfGg
◆November 24, 2015 "Abe wants to keep revenue loss from tax reduction to less than ?400 billion" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/24/business/economy-business/fresh-food-may-sole-category-omitted-japans-10-consumption-tax/#.VnudrzKhfGg
◆November 20, 2015 "Japan to accept receipts photographed with smartphones under corporate tax change" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/20/business/japan-to-accept-receipts-photographed-with-smartphones-under-corporate-tax-change/#.VnuI7jKhfGg
◆November 20, 2015 "LDP starts annual tax reform debate" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/20/national/politics-diplomacy/ldp-starts-annual-tax-reform-debate/#.VnuM0jKhfGg
◆November 13, 2015 "Tax panel plans to bolster personal deductions to help budding families" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/13/national/social-issues/tax-panel-plans-bolster-personal-deductions-help-budding-families/#.VnufwDKhfGg
◆November 13, 2015 "Tax Commission proposes drastic income tax reforms to support the poor" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/13/business/economy-business/tax-commission-proposes-drastic-income-tax-reforms-support-poor/#.VnuBkTKhfGg
◆November 12, 2015 "Abe aims to cut corporate tax ‘below 30%’" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/12/business/economy-business/abe-eager-to-cut-corporate-tax-rate-below-30-at-early-date/#.VnuFYTKhfGg
◆November 10, 2015 "Tax authorities open door on condo inheritance tax dodge" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/10/national/tax-authorities-open-door-on-condo-inheritance-tax-dodge/#.VnubfzKhfGg
◆November 6, 2015 "Abe flags further cut to corporate tax rate for fiscal 2016" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/06/national/politics-diplomacy/abe-flags-cut-corporate-tax-rate-fiscal-2016/#.VnuQnzKhfGg
◆November 2, 2015 "Administration mulls cutting corporate tax rate below 31%" (The Japan Times)
http://www.japantimes.co.jp/news/2015/11/02/business/administration-mulls-cutting-corporate-tax-rate-31/#.VnuQ6jKhfGg
◆October 31, 2015 "IMF urges consumption tax higher than 10 percent in Japan" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/14/business/economy-business/abe-orders-work-on-a-concessionary-tax-rate-to-cushion-blow-from-consumption-tax-hike/#.Vnt5nDKhfGg
◆October 24, 2015 "Lower tax on food, drink is proposed by Komeito" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/24/national/politics-diplomacy/lower-tax-on-food-drink-is-proposed-by-komeito/#.VnugUDKhfGg
◆October 16, 2015 "77% back reduced consumption tax rate: poll" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/16/business/77-back-reduced-consumption-tax-rate-poll/#.VnuZ_DKhfGg
◆October 16, 2015 "Simplified invoice rules mulled for envisioned dual tax rates" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/16/business/simplified-invoice-rules-weighed-envisioned-double-tax-rates/#.VnudVDKhfGg
◆October 14, 2015 "Abe orders reduced rates to cushion blow from 2017 tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/14/business/economy-business/abe-orders-work-on-a-concessionary-tax-rate-to-cushion-blow-from-consumption-tax-hike/#.Vnt5nDKhfGg
◆October 13, 2015 "Retailers warn of dismal spending; sales tax hike seen stifling demand" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/13/business/economy-business/consumer-spending-seen-grinding-halt-scheduled-sales-tax-hike-not-helping/#.Vnt9MzKhfGg
◆October 13, 2015 "Government considers multiple levels in 2017 consumption tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/13/business/economy-business/government-considers-multiple-levels-2017-consumption-tax-hike/#.VnuEZDKhfGg
◆October 13, 2015 "Suga seeks limited reduced levy plan’s debut when sales tax is hiked in 2017" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/13/business/economy-business/suga-seeks-limited-reduced-levy-plans-debut-sales-tax-hiked-2017/#.VnucYDKhfGg
◆October 11, 2015 "Miyazawa to replace Noda as LDP’s tax panel chief" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/11/national/politics-diplomacy/miyazawa-replace-noda-ldps-tax-panel-chief/#.VnuOsjKhfGg
◆October 6, 2015 "Big U.S. firms hiding trillions abroad to avoid taxes: study" (The Japan Times)
http://www.japantimes.co.jp/news/2015/10/06/business/corporate-business/big-u-s-firms-hiding-trillions-abroad-avoid-taxes-study/#.VnuZojKhfGg
◆September 30, 2015 "Overseas online purchases to be taxed in bid to protect domestic industries" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/30/national/overseas-online-purchases-taxed-bid-protect-domestic-industries/#.VnucFDKhfGg
◆September 26, 2015 "Inevitable looming consumption tax hike keeps the LDP awake at night" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/26/business/economy-business/inevitable-looming-consumption-tax-hike-keeps-ldp-awake-night/#.Vnt7YTKhfGg
◆September 12, 2015 "Japan’s treasury hopes flat-rate beer tax will drive drinkers to maltier fare and pad coffers" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/12/business/economy-business/japans-treasury-hopes-flat-rate-beer-tax-will-drive-drinkers-maltier-fare-pad-coffers/#.Vnt9yjKhfGg
◆September 11, 2015 "Abe to shift focus back to economy after diversions of SDF bills, LDP leadership race" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/11/business/abe-shift-focus-back-economy-diversions-sdf-bills-ldp-leadership-race/#.VnuRXzKhfGg
◆September 9, 2015 "Plan to use My Number for tax rebates is flawed, some experts say" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/09/business/economy-business/plan-use-number-tax-rebates-flawed-experts-say/#.Vnt-ITKhfGg
◆September 9, 2015 "Abe pledges 2016 corporate tax cut as investment stays sluggish" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/09/business/economy-business/abe-pledges-2016-corporate-tax-cut-investment-stays-sluggish/#.VnuG3zKhfGg
◆September 8, 2015 "My Number system to be used for sales tax refunds when levy hiked to 10%" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/08/business/economy-business/encryption-system-planned-items-subject-sales-tax-refunds-levy-hiked-10/#.Vnt59zKhfGg
◆September 5, 2015 "Refunds on all food considered to ease ’17 tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/05/business/refunds-on-all-food-considered-to-ease-17-tax-hike/#.VnueEzKhfGg
◆September 4, 2015 "Japan mulls setting single tax rate for beer, quasi-beer" (The Japan Times)
http://www.japantimes.co.jp/news/2015/09/04/business/japan-mulls-unifying-beer-quasi-beer-tax-rates/#.VnuHYjKhfGg
◆August 23, 2015 "Government eyes tax incentives for seniors who move to countryside" (The Japan Times)
http://www.japantimes.co.jp/news/2015/08/23/national/social-issues/government-eyes-tax-incentives-seniors-move-countryside/#.VnuhqDKhfGg
◆August 21, 2015 "Tourism agency seeks lower threshold for sales tax-free purchases" (The Japan Times)
http://www.japantimes.co.jp/news/2015/08/21/business/japan-lower-sales-tax-free-purchase-threshold-foreign-visitors/#.VnuaqTKhfGg
◆August 18, 2015 "Local tax revenue in Japan likely to rise 8.8% in 2015, ministry predicts" (The Japan Times)
http://www.japantimes.co.jp/news/2015/08/18/business/economy-business/local-tax-revenue-japan-likely-rise-8-8-2015-ministry-predicts/#.VnufGzKhfGg
◆July 10, 2015 "Local tax revenue up for fifth year" (The Japan Times)
http://www.japantimes.co.jp/news/2015/07/10/business/economy-business/local-tax-revenue-fifth-year/#.VnuhVjKhfGg
◆July 3, 2015 "Japan still set for 2017 tax hike despite struggling economy" (The Japan Times)
http://www.japantimes.co.jp/news/2015/07/03/business/japan-still-set-2017-tax-hike-despite-struggling-economy/#.Vnt7-jKhfGg
◆July 3, 2015 "Fiscal 2014 tax revenue soars to highest in 21years" (The Japan Times)
http://www.japantimes.co.jp/news/2015/07/03/business/fiscal-2014-tax-revenue-soars-to-highest-in-21-years/#.VnuDJDKhfGg
◆June 15, 2015 "NHK filter gives viewers ‘legal’ way to avoid Japan’s TV tax" (The Japan Times)
http://www.japantimes.co.jp/news/2015/06/15/national/nhk-filter-gives-viewers-legal-way-avoid-japans-tv-tax/#.Vnue0zKhfGg
◆April 2, 2015 "60% of Japanese cut spending after tax hike: BOJ survey" (The Japan Times)
http://www.japantimes.co.jp/news/2015/04/02/business/economy-business/60-of-japanese-cut-spending-after-tax-hike-boj-survey/#.VnuF7zKhfGg
◆March 31, 2015 "Diet passes tax system revisions for fiscal 2015" (The Japan Times)
http://www.japantimes.co.jp/news/2015/03/31/business/economy-business/diet-passes-tax-system-revisions-for-fiscal-2015/#.VnuRxDKhfGg
◆March 4, 2015 "Impose a land tax to fight inequality in the U.S." (The Japan Times)
http://www.japantimes.co.jp/opinion/2015/03/04/commentary/world-commentary/impose-land-tax-fight-inequality-u-s/
◆March 3, 2015 "The government’s fiscal road map" (The Japan Times)
http://www.japantimes.co.jp/opinion/2015/03/03/editorials/the-governments-fiscal-road-map/
◆February 18, 2015 "Diet ready to take up tax reform legislation for fiscal 2015" (The Japan Times)
http://www.japantimes.co.jp/news/2015/02/18/business/economy-business/diet-ready-to-take-up-tax-reform-legislation-for-fiscal-2015/
◆February 17, 2015 "YKK may become first company to get tax breaks for relocating Tokyo HQ" (The Japan Times)
http://www.japantimes.co.jp/news/2015/02/17/business/corporate-business/ykk-may-become-first-company-get-tax-breaks-relocating-tokyo-hq/
◆February 6, 2015 "Composite index suggests economy is improving" (The Japan Times)
http://www.japantimes.co.jp/news/2015/02/06/business/economy-business/composite-index-suggests-economy-is-improving/
◆January 29, 2015 "Japan must tax wealthy more heavily to close income gap: Piketty" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/29/business/economy-business/japan-must-tax-wealthy-heavily-close-income-gap-piketty/
◆January 28, 2015 "Making your U.S. tax filing from Japan that little bit less … taxing" (The Japan Times)
http://www.japantimes.co.jp/community/2015/01/28/how-tos/making-u-s-tax-filing-japan-little-bit-less-taxing/
◆January 21, 2015 "Keidanren to back pay-scale hikes for second straight year" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/21/business/economy-business/keidanren-to-back-pay-scale-hikes-for-second-straight-year/
◆January 15, 2015 "Wholesale prices rose for second consecutive year in 2014" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/15/business/economy-business/wholesale-prices-rose-for-second-consecutive-year-in-2014/
◆January 14, 2015 "Budget was no easy feat amid 1.5 trillion yen tax revenue shortfall" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/14/business/economy-business/budget-was-no-easy-feat-amid-%C2%A51-5-trillion-tax-revenue-shortfall/
◆January 13, 2015 "Tax hike may have lowered private spending by 1 trillion yen" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/13/business/economy-business/tax-hike-may-have-lowered-private-spending-by-%c2%a51-trillion/
◆January 11, 2015 "Social security measures using consumption tax hike revenue drafted" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/11/national/social-security-measures-using-consumption-tax-hike-revenue-drafted/
◆January 9, 2015 "Economy likely to log 0.5% contraction in real terms" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/09/business/economy-business/economy-likely-to-log-0-5-contraction-in-real-terms/
◆January 7, 2015 "More tax help for the well-heeled" (The Japan Times)
http://www.japantimes.co.jp/opinion/2015/01/07/editorials/tax-help-well-heeled/
◆January 6, 2015 "Tax revenues seen shrinking primary balance to 14 trillion yen" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/06/business/economy-business/tax-revenues-seen-shrinking-primary-balance-%C2%A514-trillion/
◆January 3, 2015 "87% of big firms expect economy to expand in 2015" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/03/business/87-of-big-firms-expect-economy-to-expand-in-2015/
◆January 2, 2015 "Komeito chief wants tax breaks by autumn, urges remorse on war anniversary" (The Japan Times)
http://www.japantimes.co.jp/news/2015/01/02/national/komeito-wants-consumption-tax-breaks-for-necessities-outlined-by-autumn/
◆December 30, 2014 "Ruling bloc OKs tax reform plan favoring wealthy Japanese" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/30/business/economy-business/ruling-bloc-oks-tax-reform-plan-favoring-wealthy-japanese/
◆December 30, 2014 "Business leaders welcome planned corporate tax cut" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/30/business/business-leaders-welcome-planned-corporate-tax-cut/
◆December 29, 2014 "Corporate tax cuts of over 3.2% eyed by administration, coalition" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/29/business/corporate-tax-cuts-3-2-eyed-government-coalition/
◆December 28, 2014 "2015: Make or break year for ‘Abenomics’?" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/28/business/economy-business/2015-make-break-year-abenomics/
◆December 27, 2014 "LDP proposes shaving three points off business tax over two years" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/27/business/economy-business/ldp-proposes-shaving-three-points-off-business-tax-over-two-years/
◆December 27, 2014 "Ruling camps to exempt renewable energy-related funds from gift tax" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/27/business/economy-business/ruling-camps-to-exempt-renewable-energy-related-funds-from-gift-tax/
◆December 25, 2014 "Corporate tax break for exiting Tokyo worries Masuzoe" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/25/national/corporate-tax-break-for-exiting-tokyo-worries-masuzoe/
◆December 24, 2014 "France waves discreet goodbye to 75% super-tax" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/24/business/economy-business/france-waves-discreet-goodbye-to-75-super-tax/
◆December 22, 2014 "Sales tax hike stymies domestic car sales: JAMA" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/22/business/sales-tax-hike-stymies-domestic-car-sales-jama/
◆December 18, 2014 "Tax break eyed on size-based levy in exchange for pay hikes" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/18/business/tax-break-eyed-on-size-based-levy-in-exchange-for-pay-hikes/
◆December 2, 2014 "Inflation-adjusted wages continue falling" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/02/business/economy-business/inflation-adjusted-wages-continue-falling/
◆December 2, 2014 "Tax revenue may reach highest level in 17 years" (The Japan Times)
http://www.japantimes.co.jp/news/2014/12/02/business/tax-revenue-may-reach-highest-level-in-17-years/
◆November 29, 2014 "Shameful waste of tax money" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/11/29/editorials/shameful-waste-tax-money/
◆November 27, 2014 "Delay of tax hike will hit elderly hardest: experts" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/27/national/delay-of-sales-tax-hike-set-to-hit-the-elderly-the-hardest-experts/
◆November 26, 2014 "JCP releases campaign platform, vows to cancel consumption tax hike to 10%" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/26/national/politics-diplomacy/jcp-releases-campaign-platform-vows-cancel-consumption-tax-hike-10/
◆November 26, 2014 "OECD downgrades growth forecast for Japan amid recession" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/26/business/economy-business/oecd-downgrades-growth-forecast-for-japan-amid-recession/
◆November 25, 2014 "Abe consumption tax backfiring with more debt, not less" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/25/business/economy-business/abe-consumption-tax-backfiring-with-more-debt-not-less/
◆November 25, 2014 "Japan’s young fret as unexpected recession kicks in" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/25/business/economy-business/japans-young-fret-unexpected-recession-kicks/
◆November 23, 2014 "Abe vows to slash corporate tax, primary budget deficit" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/23/national/politics-diplomacy/abe-vows-slash-corporate-tax-primary-budget-deficit/
◆November 21, 2014 "Abe dissolves Lower House for snap election" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/21/national/politics-diplomacy/lower-house-dissolved-general-election/
◆November 20, 2014 "Delay in second tax hike may hamper BOJ’s inflation quest" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/20/business/delay-second-tax-hike-may-hamper-bojs-inflation-quest/
◆November 20, 2014 "Ruling bloc proposes tax break for daily necessities in 2017" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/20/national/politics-diplomacy/ldp-komeito-propose-lowering-tax-rate-daily-necessities-2017/
◆November 19, 2014 "Businesses have mixed reaction to putting off sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/19/business/businesses-mixed-reaction-putting-sales-tax-hike/
◆November 18, 2014 "At odds with Krugman, economist Posen urges Abe to raise consumption tax" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/18/business/economy-business/odds-krugman-economist-posen-urges-abe-raise-consumption-tax/
◆November 18, 2014 "Abe confirms postponing sales tax hike, calling Dec. 14 election" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/18/national/politics-diplomacy/abe-confirms-postponing-sales-tax-hike-calling-dec-14-election/
◆November 17, 2014 "Japan’s economy takes a dive as Abe weighs delay of second tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/17/business/economy-business/japans-economy-takes-a-dive-as-abe-weighs-delay-of-second-tax-hike/
◆November 17, 2014 "Faltering GDP adds pressure to Abe to call off sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/17/national/politics-diplomacy/faltering-gdp-adds-pressure-to-abe-to-call-off-sales-tax-hike/
◆November 17, 2014 "Business leaders are prepared to tax hike delay by Abe" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/17/business/economy-business/business-leaders-are-prepared-to-tax-hike-delay-by-abe/
◆November 14, 2014 "DPJ will oppose tax hike to 10%, saying Abe failed to meet conditions" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/14/business/dpj-will-oppose-tax-hike-to-10-saying-abe-failed-to-meet-conditions/
◆November 14, 2014 "Abe likely to delay tax hike; economists warn of future ramifications" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/14/business/economy-business/abe-likely-to-delay-tax-hike-economists-warn-of-future-ramifications/
◆November 14, 2014 "Shimane Prefecture to tax idled nuclear reactors" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/14/national/shimane-prefecture-to-tax-idled-nuclear-reactors/
◆November 13, 2014 "Firms overwhelmingly want Abe to delay sales tax hike, poll shows" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/13/business/firms-overwhelmingly-want-abe-delay-sales-tax-hike-poll-shows/
◆November 12, 2014 "Abe to postpone tax hike, call December election: report" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/12/national/politics-diplomacy/abe-postpone-tax-hike-call-december-election-media-report/
◆November 10, 2014 "Abe denies plan to delay tax hike, dissolve Lower House" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/10/national/politics-diplomacy/abe-denies-plan-to-delay-tax-hike-dissolve-diet/
◆November 7, 2014 "Economist Paul Krugman urges Abe to delay tax hike, aide says" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/07/business/economy-business/economist-paul-krugman-urges-abe-to-delay-tax-hike-aide-says/
◆November 7, 2014 "Companies fail to declare ?751.5 billion in taxable earnings, agency says" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/07/business/companies-fail-to-declare-%c2%a5751-5-billion-in-taxable-earnings-agency-says/
◆November 5, 2014 "Panel is split on wisdom of hiking consumption tax to 10%" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/05/business/economy-business/panel-split-wisdom-hiking-consumption-tax-10/
◆November 5, 2014 "To hike the consumption tax, or not" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/11/05/editorials/hike-consumption-tax/
◆November 2, 2014 "Tax break urged to fill SDF reserve" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/02/national/tax-break-urged-fill-sdf-reserve/
◆November 1, 2014 "Surprise BOJ move paves way for 10% sales tax" (The Japan Times)
http://www.japantimes.co.jp/news/2014/11/01/business/economy-business/surprise-boj-move-presses-abe-hike-sales-tax/
◆October 26, 2014 "As Abe’s political ratings fade, top official calls for delay in next sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/10/26/business/economy-business/abes-political-ratings-fade-top-official-calls-delay-next-sales-tax-hike/
◆October 21, 2014 "Abe to gather expert opinions on next sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/10/21/business/economy-business/abe-gather-expert-opinions-next-sales-tax-hike/
◆October 20, 2014 "Hometown ‘tax’ donations system catching on" (The Japan Times)
http://www.japantimes.co.jp/news/2014/10/20/reference/hometown-tax-donations-system-catching/
◆October 19, 2014 "Abe’s inner circle sprouting horns over next tax bump" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/10/19/commentary/japan-commentary/abes-inner-circle-sprouting-horns-next-tax-bump/
◆October 12, 2014 "OECD chief tells Japan to go for second stage of sale tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/10/12/business/economy-business/oecd-chief-tells-japan-to-go-for-second-stage-of-sale-tax-hike/
◆October 3, 2014 "BOJ struggling to meet inflation deadline, former vice governor says" (The Japan Times)
http://www.japantimes.co.jp/news/2014/10/03/business/economy-business/boj-struggling-meet-inflation-deadline-former-vice-governor-says/
◆October 3, 2014 "Inheritance tax in Japan may not be the burden you imagined" (The Japan Times)
http://www.japantimes.co.jp/community/2014/10/03/how-tos/inheritance-tax-in-japan-may-not-be-the-burden-you-imagined/
◆September 21, 2014 "Abe wants earlier talks on hiking sales tax to 10%" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/21/national/politics-diplomacy/abe-wants-earlier-talks-decision-hike-sales-tax-10/
◆September 18, 2014 "Local governments upgrading gifts to collect tax donations" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/18/business/economy-business/local-governments-upgrading-gifts-to-collect-tax-donations/
◆September 17, 2014 "Government to lower economic assessment" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/17/business/economy-business/government-lower-economic-assessment/
◆September 15, 2014 "G1 Global Conference 2014 takes up sales tax question" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/15/national/g1-global-conference-2014-takes-up-sales-tax-question/
◆September 14, 2014 "Next consumption tax raise painting Abe into a corner" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/09/14/commentary/world-commentary/next-consumption-tax-raise-painting-abe-corner/
◆September 13, 2014 "LDP’s Tanigaki backs 2015 sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/13/national/politics-diplomacy/ldps-tanigaki-backs-2015-sales-tax-hike/
◆September 9, 2014 "Abe needs more stimulus to raise sales tax, adviser Itoh says" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/09/business/economy-business/abe-needs-more-stimulus-to-raise-sales-tax-adviser-itoh-says/
◆September 9, 2014 "Close Abe adviser calls for delay to next tax hike if economy slows" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/09/business/economy-business/close-abe-adviser-calls-for-delay-to-next-tax-hike-if-economy-slows/
◆September 8, 2014 "Japan current account balance back in black" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/08/business/economy-business/japan-current-account-balance-back-black/
◆September 7, 2014 "Economy probably slowed more than expected in second quarter, Amari says" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/07/business/economy-business/economy-probably-slowed-expected-second-quarter-amari-says/
◆September 4, 2014 "Abe mum ahead of second stage of tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/04/national/politics-diplomacy/abe-mum-ahead-of-second-stage-of-tax-hike/
◆September 4, 2014 "First lady Akie Abe speaks out ahead of consumption tax decision" (The Japan Times)
http://www.japantimes.co.jp/news/2014/09/04/national/first-lady-akie-abe-speaks-ahead-consumption-tax-decision/
◆August 26, 2014 "Younger Japanese staying away from stocks despite NISA tax lure" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/26/business/financial-markets/younger-japanese-staying-away-stocks-despite-nisa-tax-lure/
◆August 26, 2014 "Administration may abolish tax break for smaller firms" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/26/business/economy-business/administration-may-abolish-tax-break-for-smaller-firms/
◆August 23, 2014 "Government might cut tax on beer but counter with hike on quasi-beer" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/23/business/economy-business/government-might-cut-tax-on-beer-but-counter-with-hike-on-quasi-beer/
◆August 22, 2014 "FSA looks to bolster unpopular NISA accounts with children’s version" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/22/business/financial-markets/fsa-plans-to-let-children-gain-from-expanded-tax-advantaged-investment-program/
◆August 17, 2014 "Most major firms expect to see economy grow by year-end" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/17/business/economy-business/major-firms-expect-see-economy-grow-year-end/
◆August 16, 2014 "IMF urges Japan to take quick action on structural reforms" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/16/business/economy-business/imf-urges-japan-take-quick-action-structural-reforms/
◆August 15, 2014 "75% oppose second stage of sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/15/business/economy-business/75-oppose-second-stage-of-sales-tax-hike/
◆August 13, 2014 "Japan’s economy suffers biggest decline since 2011 as tax hike bites" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/13/business/economy-business/japans-economy-suffers-biggest-decline-since-2011-as-tax-hike-bites/
◆August 13, 2014 "Homebuyers in Japan seen at risk amid floating-rate loan rush" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/13/business/homebuyers-japan-seen-risk-amid-floating-rate-loan-rush/
◆August 11, 2014 "LDP eyes cellphone, pachinko prize taxes" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/11/business/economy-business/ldp-eyes-cellphone-pachinko-prize-taxes/
◆August 1, 2014 "Japan must hike sales tax again to conquer debt, IMF says" (The Japan Times)
http://www.japantimes.co.jp/news/2014/08/01/national/social-issues/japan-must-hike-sales-taxes-conquer-debt-imf/
◆July 31, 2014 "Japan flirts with recession; planned tax hike in doubt" (The Japan Times)
http://www.japantimes.co.jp/news/2014/07/31/business/economy-business/japan-flirts-recession-output-exports-drop-tax-hike-doubt/
◆July 21, 2014 "Selective consumption tax weighed" (The Japan Times)
http://www.japantimes.co.jp/news/2014/07/21/reference/selective-consumption-tax-weighed/
◆July 11, 2014 "Tax-free NISA working poorly, Sawakami says" (The Japan Times)
http://www.japantimes.co.jp/news/2014/07/11/business/tax-free-nisa-working-poorly-sawakami-says/
◆June 28, 2014 "Japanese spending might recover in September: World Bank chief" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/28/national/japanese-spending-might-recover-in-september-world-bank-chief/
◆June 26, 2014 "Corporate tax cut no ‘magic wand,’ warns ministry adviser" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/26/business/economy-business/corporate-tax-cut-magic-wand-warns-ministry-adviser/
◆June 25, 2014 "New levy eyed to offset proposed corporate tax cut" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/25/business/new-levy-eyed-to-offset-proposed-corporate-tax-cut/
◆June 24, 2014 "Funding the corporate tax cut" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/06/24/editorials/funding-corporate-tax-cut/
◆June 21, 2014 "Will lower business tax aid economy?" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/21/business/economy-business/will-lower-business-tax-aid-economy/
◆June 14, 2014 "Noda says Abe buying into ‘voodoo economics’" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/14/business/economy-business/noda-says-abe-buying-into-voodoo-economics/
◆June 13, 2014 "Abe to cut business tax but mum on how" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/13/business/economy-business/abe-to-cut-business-tax-but-mum-on-how/
◆June 10, 2014 "Abe vows to bolster ‘earning power’ of domestic companies" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/10/business/abe-vows-bolster-earning-power-domestic-companies/
◆June 7, 2014 "Abe vows to start cutting corporate tax in fiscal 2015" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/07/business/abe-vows-to-start-cutting-corporate-tax-in-fiscal-2015/
◆June 3, 2014 "Abe, LDP agree to cut corporate tax rate from fiscal 2015" (The Japan Times)
http://www.japantimes.co.jp/news/2014/06/03/business/economy-business/abe-asks-ldp-outline-2015-corporate-tax-cuts/
◆June 2, 2014 "The call to raise tobacco taxes and save lives" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/06/02/commentary/world-commentary/call-raise-tobacco-taxes-save-lives/
◆May 30, 2014 "Consumption tax hike lifts inflation to a 23-year high" (The Japan Times)
http://www.japantimes.co.jp/news/2014/05/30/business/economy-business/consumption-tax-hike-lifts-inflation-to-a-23-year-high/
◆May 31, 2014 "BOJ steps up growth ‘rhetoric’" (The Japan Times)
http://www.japantimes.co.jp/news/2014/05/31/business/economy-business/boj-steps-growth-rhetoric/
◆May 26, 2014 "Spousal tax break targeted to get wives out of house" (The Japan Times)
http://www.japantimes.co.jp/news/2014/05/26/reference/spousal-tax-break-targeted-get-wives-house/
◆May 16, 2014 "Task force seeks corporate tax cut, broader base" (The Japan Times)
http://www.japantimes.co.jp/news/2014/05/16/business/economy-business/task-force-seeks-corporate-tax-cut-broader-base/
◆May 13, 2014 "Pachinko parlors face taxing times" (The Japan Times)
http://www.japantimes.co.jp/news/2014/05/13/business/pachinko-faces-taxing-times-japan-considers-casino-gamble/
◆April 24, 2014 "Biz tax cut would lift GDP: METI" (The Japan Times)
http://www.japantimes.co.jp/news/2014/04/24/business/economy-business/biz-tax-cut-would-lift-gdp-meti/
◆April 17, 2014 "Tread carefully on corporate tax cut" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/04/17/editorials/tread-carefully-on-corporate-tax-cut/
◆April 8, 2014 "Tax authorities reject punter’s bid to declare losing bets as expenses" (The Japan Times)
http://www.japantimes.co.jp/news/2014/04/08/national/tax-authorities-reject-punters-bid-to-declare-losing-bets-as-expenses/
◆April 4, 2014 "Abe may reduce tax benefits for women" (The Japan Times)
http://www.japantimes.co.jp/news/2014/04/04/business/economy-business/abe-may-reduce-tax-benefits-for-women/
◆April 2, 2014 "Tax hike alone won’t cure fiscal ills" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/04/02/editorials/tax-hike-alone-wont-cure-fiscal-ills/
◆March 31, 2014 "Supplier of 1 yen coins ends four-year hiatus for Abe’s sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/31/business/supplier-of-%c2%a51-coins-ends-four-year-hiatus-for-abes-sales-tax-hike/
◆March 31, 2014 "Manufacturing slumps as tax hike looms large" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/31/business/manufacturing-slumps-as-tax-hike-looms-large/
◆March 31, 2014 "Shoppers flock to stores ahead of sales tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/31/business/shoppers-flock-to-stores-ahead-of-sales-tax-hike/
◆March 29, 2014 "Tax hike, Crimea cloud economy" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/29/business/tax-hike-crimea-cloud-economy/
◆March 25, 2014 "Shoppers splash out before next week’s sales tax rise" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/25/business/shoppers-splash-out-before-next-weeks-sales-tax-rise/
◆March 25, 2014 "Stores looking to tourists for big sales" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/25/business/stores-looking-to-tourists-for-big-sales/
◆March 25, 2014 "Cut corporate taxes to keep companies in Japan: Ota" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/25/business/economy-business/cut-corporate-taxes-to-keep-companies-in-japan-ota/
◆March 24, 2014 "Selective consumption tax breaks inch closer" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/24/reference/selective-consumption-tax-breaks-inch-closer/
◆March 24, 2014 "76.5% worried about economy after tax hike, poll shows" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/24/national/76-5-worried-about-economy-after-tax-hike-poll-shows/
◆March 19, 2014 "Japan logs record trade deficit for month of February" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/19/business/economy-business/japan-logs-record-trade-deficit-for-month-of-february/
◆March 18, 2014 "Analysts split on fiscal crisis timeline" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/18/business/analysts-split-on-fiscal-crisis-timeline/
◆March 14, 2014 "Second tax hike may hinge on 3% growth" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/14/business/second-tax-hike-may-hinge-on-3-growth/
◆March 12, 2014 "Government panel urges cut in corporate tax" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/12/business/economy-business/government-panel-urges-cut-in-corporate-tax/
◆March 9, 2014 "Politicians eye tax hike on capital gains" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/09/business/politicians-eye-tax-hike-on-capital-gains/
◆March 5, 2014 "Tokyo firms unsure of tax hike impact" (The Japan Times)
http://www.japantimes.co.jp/news/2014/03/05/business/tokyo-firms-unsure-of-tax-hike-impact/
◆February 20, 2014 "New tax rules to hit holders of overseas assets" (The Japan Times)
http://www.japantimes.co.jp/news/2014/02/20/business/new-tax-rules-to-hit-holders-of-overseas-assets/
◆February 14, 2014 "Only 10% eyed for welfare" (The Japan Times)
http://www.japantimes.co.jp/news/2014/02/14/business/only-10-eyed-for-welfare/
◆February 14, 2014 "Tax panel to set up group to study corporate tax cut" (The Japan Times)
http://www.japantimes.co.jp/news/2014/02/14/business/economy-business/tax-panel-to-set-up-group-to-study-corporate-tax-cut/
◆February 13, 2014 "Sales tax hike to 10% may be delayed if economy stalls: minister" (The Japan Times)
http://www.japantimes.co.jp/news/2014/02/13/business/sales-tax-hike-to-10-may-be-delayed-if-economy-stalls-minister/
◆February 9, 2014 "Getting the colors clear when filing taxes in Japan" (The Japan Times)
http://www.japantimes.co.jp/community/2014/02/09/how-tos/getting-the-colors-clear-when-filing-taxes-in-japan/
◆February 9, 2014 "Firms ramp up production ahead of consumer binge before tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2014/02/09/business/firms-ramp-up-production-ahead-of-consumer-binge-before-tax-hike/
◆January 31, 2014 "Help households, not corporations" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/01/31/editorials/help-households-not-corporations/
◆January 17, 2014 "Firms’ tax hike limits face scrutiny" (The Japan Times)
http://www.japantimes.co.jp/news/2014/01/17/business/firms-tax-hike-limits-face-scrutiny/
◆January 8, 2014 "Shaky foundation for recovery" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/01/08/editorials/shaky-foundation-for-recovery/
◆January 8, 2014 "Fee hike should boost medical care" (The Japan Times)
http://www.japantimes.co.jp/opinion/2014/01/08/editorials/fee-hike-should-boost-medical-care/
◆December 21, 2013 "Economy forecast to grow 1.4% and CPI to rise 1.2% in fiscal 2014, excluding tax hike impact: government" (The Japan Times)
http://www.japantimes.co.jp/news/2013/12/21/business/economy-business/economy-forecast-to-grow-1-4-and-cpi-to-rise-1-2-in-fiscal-2014-excluding-tax-hike-impact-government/
◆December 4, 2013 "Stimulus package to ease tax hike impact to be worth 18.6 trillion yen" (The Japan Times)
http://www.japantimes.co.jp/news/2013/12/04/business/economy-business/stimulus-package-to-ease-tax-hike-impact-to-be-worth-%c2%a518-6-trillion/
◆December 2, 2013 "Tohoku reconstruction tax surcharge on firms to end year early but added levy on incomes to stay" (The Japan Times)
http://www.japantimes.co.jp/news/2013/12/02/business/economy-business/tohoku-reconstruction-tax-surcharge-on-firms-to-end-year-early-but-added-levy-on-incomes-to-stay/
◆November 28, 2013 "Tax-free gifts unlocking retiree savings" (The Japan Times)
http://www.japantimes.co.jp/news/2013/11/28/business/economy-business/tax-free-gifts-unlocking-retiree-savings/
◆October 25, 2013 "Tax hike may induce firms to use more temp workers" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/25/national/tax-hike-may-induce-firms-to-use-more-temp-workers/
◆October 15, 2013 "Prices of some cigarette brands may not rise after Japanese tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/15/business/prices-of-some-cigarette-brands-may-not-rise-after-japanese-tax-hike/
◆October 15, 2013 "Tax-free account seeks to spur investment" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/15/reference/tax-free-account-seeks-to-spur-investment/
◆October 12, 2013 "Aso says G-20 finance heads praised sales tax increase to tame fiscal debt" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/12/business/aso-says-g-20-finance-heads-praised-sales-tax-increase-to-tame-fiscal-debt/
◆October 11, 2013 "Sales tax hike deferral powers surge in contracts for custom-built houses" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/11/business/sales-tax-hike-deferral-powers-surge-in-contracts-for-custom-built-houses/
◆October 8, 2013 "With 8% hurdle cleared, Aso eyes 10% sales tax" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/08/business/with-8-hurdle-cleared-aso-eyes-10-sales-tax/
◆October 6, 2013 "Abe should consult father of economics for sage advice on sales tax" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/06/business/abe-should-consult-father-of-economics-for-sage-advice-on-sales-tax/
◆October 4, 2013 "Retailers may not reflect tax hike in prices" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/04/business/retailers-may-not-reflect-tax-hike-in-prices/
◆October 3, 2013 "Housing market exemptions to offset tax hike impact" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/03/business/housing-market-exemptions-to-offset-tax-hike-impact/
◆October 2, 2013 "Households to take hit from tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/02/business/households-to-take-hit-from-tax-hike/
◆October 2, 2013 "Consumption tax raise misdirected" (The Japan Times)
http://www.japantimes.co.jp/opinion/2013/10/02/editorials/consumption-tax-raise-misdirected/
◆October 1, 2013 "April to see sales tax hike, Abe confirms" (The Japan Times)
http://www.japantimes.co.jp/news/2013/10/01/national/april-to-see-sales-tax-hike-abe-confirms/
◆September 30, 2013 "Economy likely to suffer triple hit from simultaneous price, tax hikes" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/30/business/economy-likely-to-suffer-triple-hit-from-simultaneous-price-tax-hikes/
◆September 30, 2013 "Tax hike counter-stimulus approaches 6 trillion yen" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/30/business/tax-hike-counter-stimulus-approaches-6-trillion/
◆September 30, 2013 "Abe betting this tax hike will be different" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/30/business/abe-betting-this-tax-hike-will-be-different/
◆September 29, 2013 "Boxed in by tax hike, Abe bets on business" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/29/business/boxed-in-by-tax-hike-abe-bets-on-business/
◆September 27, 2013 "LDP readies measures to cushion tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/27/business/ldp-readies-measures-to-cushion-tax-hike/
◆September 26, 2013 "Abe team puts corporate tax on table" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/26/business/abe-team-puts-corporate-tax-on-table/
◆September 25, 2013 "LDP proposes big tax breaks for businesses" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/25/business/ldp-proposes-big-tax-breaks-for-businesses/
◆September 24, 2013 "LDP proposes ?300 billion in tax cuts to boost corporate investment" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/24/business/ldp-proposes-300-billion-in-tax-cuts-to-boost-corporate-investment/
◆September 22, 2013 "Abe to review plan to double sales tax to 10%" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/22/business/abe-to-review-plan-to-double-sales-tax-to-10/
◆September 21, 2013 "Questions surround sales tax raise" (The Japan Times)
http://www.japantimes.co.jp/opinion/2013/09/21/editorials/questions-surround-sales-tax-raise/
◆September 21, 2013 "Corporate tax cut agreement eludes" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/21/national/corporate-tax-cut-agreement-eludes/
◆September 19, 2013 "Cash handouts of 10,000 yen eyed for poor after tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/19/national/cash-handouts-of-10000-eyed-for-poor-after-tax-hike/
◆September 19, 2013 "Government may end post-3/11 corporate tax surcharge" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/19/business/government-may-end-post-311-corporate-tax-surcharge/
◆September 17, 2013 "Cabinet at odds over corporate tax" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/17/business/cabinet-at-odds-over-corporate-tax/
◆September 16, 2013 "Improved economic signs support consumption tax hike: Hayashi" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/16/business/improved-economic-signs-support-consumption-tax-hike-hayashi/
◆September 15, 2013 "50% against hiking sales tax in April: poll" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/15/national/50-against-hiking-sales-tax-in-april-poll/
◆September 14, 2013 "Japan Post plans first price hikes in 20 years to offset sales tax increase" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/14/national/japan-post-plans-first-price-hikes-in-20-years-to-offset-sales-tax-increase/
◆September 13, 2013 "Big business may get tax cut with stimulus" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/13/business/big-business-may-get-tax-cut-with-stimulus/
◆September 13, 2013 "Basic economic assessment raised" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/13/business/economy-business/basic-economic-assessment-raised/
◆September 12, 2013 "Abe to raise sales tax to 8% as scheduled" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/12/business/abe-will-raise-sales-tax-to-8-in-april-as-scheduled-source/
◆September 10, 2013 "Abe orders stimulus to avert tax hike hit" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/10/business/abe-orders-stimulus-to-avert-tax-hike-hit/
◆September 8, 2013 "Government considers lowering bar for corporate tax break to spur pay raises" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/08/national/government-considers-lowering-bar-for-corporate-tax-break-to-spur-pay-raises/
◆September 5, 2013 "Failure to raise sales tax ‘could hurt bond prices’" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/05/business/failure-to-raise-sales-tax-could-hurt-bond-prices/
◆September 4, 2013 "Deflation urged to be vanquished before tax is raised" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/04/business/deflation-urged-to-be-vanquished-before-tax-is-raised/
◆September 4, 2013 "Abe reportedly to announce tax hike decision Oct. 2" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/04/national/abe-reportedly-to-announce-tax-hike-decision-oct-2/
◆September 2, 2013 "Abe gets more ammo to proceed with tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/02/business/abe-gets-more-ammo-to-proceed-with-tax-hike/
◆September 1, 2013 "Abe to go ahead with sales tax hike, says Machimura" (The Japan Times)
http://www.japantimes.co.jp/news/2013/09/01/national/abe-to-go-ahead-with-sales-tax-hike-says-machimura/
◆August 30, 2013 "Gov’t to introduce tax breaks to realize growth strategy" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/30/business/govt-to-introduce-tax-breaks-to-realize-growth-strategy/
◆August 26, 2013 "Abe begins collecting feedback on tax hike before decision" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/26/business/abe-begins-collecting-feedback-on-tax-hike-before-decision/
◆August 25, 2013 "Tax hike debate expected to heat up" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/25/business/tax-hike-debate-expected-to-heat-up/
◆August 22, 2013 "Plugging international tax loopholes" (The Japan Times)
http://www.japantimes.co.jp/opinion/2013/08/22/editorials/plugging-international-tax-loopholes/
◆August 21, 2013 "2% inflation target achievable even with tax hike: BOJ chief" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/21/business/2-inflation-target-achievable-even-with-tax-hike-boj-chief/
◆August 18, 2013 "67% of leading Japanese firms back sales tax hike to aid fiscal recovery" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/18/business/67-of-leading-japanese-firms-back-sales-tax-hike-to-aid-fiscal-recovery/
◆August 15, 2013 "Aso sees little benefit in cutting corporate tax" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/15/business/aso-sees-little-benefit-in-cutting-corporate-tax/
◆August 15, 2013 "Strong enough for a sales tax hike?" (The Japan Times)
http://www.japantimes.co.jp/opinion/2013/08/15/editorials/strong-enough-for-a-sales-tax-hike/
◆August 12, 2013 "Japan’s April-June GDP grows, affecting tax hike decision" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/12/business/japans-april-june-gdp-grows-affecting-tax-hike-decision/
◆August 8, 2013 "Abe to consult experts on tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/08/business/abe-to-consult-experts-on-tax-hike/
◆August 8, 2013 "Politicians unwilling to revisit tax hike law: adviser" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/08/business/politicians-unwilling-to-revisit-tax-hike-law-adviser/
◆August 7, 2013 "BOJ huddles to assess recovery, tax" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/07/business/boj-huddles-to-assess-recovery-tax/
◆August 5, 2013 "Consumption tax hike essential to allay fiscal concerns: IMF" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/05/business/consumption-tax-hike-essential-to-allay-fiscal-concerns-imf/
◆August 5, 2013 "DPJ to exit ruling bloc welfare reform talks" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/05/national/politics-diplomacy/dpj-to-exit-ruling-bloc-welfare-reform-talks/
◆August 2, 2013 "Tax delay, Fed paring called threat to JGB bubble" (The Japan Times)
http://www.japantimes.co.jp/news/2013/08/02/business/economy-business/tax-delay-fed-paring-called-threat-to-jgb-bubble/
◆July 28, 2013 "Abe to decide on sales tax hike before fall Diet session" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/28/national/abe-to-decide-on-sales-tax-hike-before-fall-diet-session/
◆July 27, 2013 "Options eyed for softening tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/27/business/options-eyed-for-softening-tax-hike/
◆July 25, 2013 "\5 trillion package seen needed to cushion consumption tax rise" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/25/business/%C2%A55-trillion-package-seen-needed-to-cushion-consumption-tax-rise/
◆July 24, 2013 "Aso stirs pot with tax plot" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/24/national/aso-stirs-pot-with-tax-plot/
◆July 21, 2013 "Hesitating on sales tax hike?" (The Japan Times)
http://www.japantimes.co.jp/opinion/2013/07/21/commentary/hesitating-on-sales-tax-hike/
◆July 18, 2013 "Tax panelist pushes for 5-point cut in corporate levy" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/18/business/economy-business/tax-panelist-pushes-for-5-point-cut-in-corporate-levy/
◆July 16, 2013 "Japan’s hometown tax payment system comes under scrutiny" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/16/national/japans-hometown-tax-payment-system-comes-under-scrutiny/
◆July 11, 2013 "Keidanren wants broad tax breaks" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/11/business/keidanren-wants-broad-tax-breaks/
◆July 11, 2013 "New ID system for keeping tax tabs, finding cheats" (The Japan Times)
http://www.japantimes.co.jp/news/2013/06/11/reference/new-id-system-for-keeping-tax-tabs-finding-cheats/
◆July 11, 2013 "Don’t rush into tax hike, Abe adviser Hamada says" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/11/business/dont-rush-into-tax-hike-abe-adviser-hamada-says/
◆July 9, 2013 "Sales tax hike contingent on economy: Aso" (The Japan Times)
http://www.japantimes.co.jp/news/2013/07/09/business/sales-tax-hike-contingent-on-economy-aso/
◆June 22, 2013 "OECD wants nonmembers to join fight against multinational tax cheats" (The Japan Times)
http://www.japantimes.co.jp/news/2013/06/22/business/oecd-wants-nonmembers-to-join-fight-against-multinational-tax-cheats/
◆June 17, 2013 "G-8 likely to unite against corporate tax evaders" (The Japan Times)
http://www.japantimes.co.jp/news/2013/06/17/national/g-8-likely-to-unite-against-corporate-tax-evaders/
◆June 13, 2013 "Abe vows to draw up tax steps by fall to boost business investments" (The Japan Times)
http://www.japantimes.co.jp/news/2013/06/13/business/abe-vows-to-draw-up-tax-steps-by-fall-to-boost-business-investments/
◆June 13, 2013 "On track for a tax increase" (The Japan Times)
http://www.japantimes.co.jp/opinion/2013/06/13/editorials/on-track-for-a-tax-increase/
◆June 12, 2013 "Abe to map out tax-easing this fall" (The Japan Times)
http://www.japantimes.co.jp/news/2013/06/12/business/abe-to-map-out-tax-easing-this-fall/
◆June 10, 2013 "Abe to finalize tax break for corporate investment by fall" (The Japan Times)
http://www.japantimes.co.jp/news/2013/06/10/business/abe-to-finalize-tax-break-for-corporate-investment-by-fall/
◆May 25, 2013 "Bill for ID number program clears Diet" (The Japan Times)
http://www.japantimes.co.jp/news/2013/05/25/national/bill-for-id-number-program-clears-diet/
◆May 15, 2013 "Builders see boost before ’14 tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/05/15/business/builders-see-boost-before-14-tax-hike/
◆March 28, 2013 "Abe to decide on sales tax hike in fall" (The Japan Times)
http://www.japantimes.co.jp/news/2013/03/28/business/abe-to-decide-on-sales-tax-hike-in-fall/
◆March 20, 2013 "Big retailers fear ad ban after tax hike" (The Japan Times)
http://www.japantimes.co.jp/news/2013/03/20/business/big-retailers-fear-ad-ban-after-tax-hike/
◆January 24, 2013 "Car acquisition tax to be axed in ’15" (The Japan Times)
http://www.japantimes.co.jp/news/2013/01/24/business/car-acquisition-tax-to-be-axed-in-15/
◆January 21, 2013 "LDP axes New Komeito’s special tax cut on necessities" (The Japan Times)
http://www.japantimes.co.jp/news/2013/01/21/national/politics-diplomacy/ldp-axes-new-komeitos-special-tax-cut-on-necessities/
◆January 14, 2013 "Niigata/Nagano: Should Japan make all of its highways free or is the present toll system fair?" (The Japan Times)
http://www.japantimes.co.jp/community/2013/01/14/voices/niigata-nagano-should-japan-make-all-of-its-highways-free-or-is-the-present-toll-system-fair/
◆September 29, 2012 "Green tax to come into force in October" (The Japan Times)
http://www.japantimes.co.jp/news/2012/09/29/business/green-tax-to-come-into-force-in-october/
◆August 28, 2012 "Dangers of consumption tax hike" (The Japan Times)
http://www.japantimes.co.jp/opinion/2012/08/28/editorials/dangers-of-consumption-tax-hike/
◆July 8, 2012 "What nobody is saying about Noda’s new consumption tax bill" (The Japan Times)
http://www.japantimes.co.jp/news/2012/07/08/national/what-nobody-is-saying-about-nodas-new-consumption-tax-bill/
◆April 1, 2012 "Naohiko Jinno: Master of public finance brings life to numbers" (The Japan Times)
http://www.japantimes.co.jp/life/2012/04/01/people/master-of-public-finance-brings-life-to-numbers/
◆March 13, 2012 "Import tax: a complex, seemingly arbitrary minefield" (The Japan Times)
http://www.japantimes.co.jp/community/2012/03/13/how-tos/import-tax-a-complex-seemingly-arbitrary-minefield/
◆January 3, 2012 "The rise and fall of property taxes" (The Japan Times)
http://www.japantimes.co.jp/community/2012/01/03/how-tos/the-rise-and-fall-of-property-taxes/
◆December 6, 2011 "Tax, pension breaks called favoritism for homemakers" (The Japan Times)
http://www.japantimes.co.jp/news/2011/12/06/reference/tax-pension-breaks-called-favoritism-for-homemakers/
◆November 1, 2010 "Bill in Works to Woo Foreign Firms to Japan" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nb20101101a2.html
◆October 31, 2010 "Higher taxes won't bail out Japan" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/rc20101031a5.html
◆October 29, 2010 "Ax corporate tax to halt exodus amid high yen, Ota says" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nb20101029n2.html
◆October 26, 2010 "Taxation about Striking the Right Balance" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20101026i1.html
◆October 14, 2010 "Let the tobacco tax drift higher" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/rc20101014a6.html
◆October 14, 2010 "Kan pushes corporate tax cut, hits 'currency war'" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nb20101014a4.html
◆October 13, 2010 "Kan must rediscover Japan" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/eo20101013a1.html
◆October 13, 2010 "Sharper Prod to Quit Smoking" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/ed20101013a1.html
◆October 11, 2010 "Rough reform plans for taxation, social security systems on way" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20101011a3.html
◆October 5, 2010 "Keidanren cool to carbon tax call" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nb20101005a3.html
◆October 3, 2010 "Mr. Kan's to-do list rumps vision" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/ed20101003a1.html
◆September 26, 2010 "Corporate Tax Cut, EPAs Key: Ohata" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100926f1.html
◆September 23, 2010 "Smokers stock up ahead of price hike" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nb20100923a3.html
◆September 15, 2010 "Kan urged to focus on nation's finances" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100915a4.html
◆September 10, 2010 "Weigh corporate tax cut, Kan tells panel" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100910a1.html
◆August 27, 2010 "Health plan integrity" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/ed20100827a2.html
◆August 20, 2010 "28 governors favor hike in sales tax: poll" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100820a4.html
◆August 11, 2010 "Can Japan's politics change people's despair to hope?" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/eo20100811sf.html
◆August 11, 2010 "National debt hits 190% of GDP at 900 trillion yen" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100811a4.html
◆August 8, 2010 "Gemba: DPJ open to cross-party talks" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100808a9.html
◆August 6, 2010 "Keidanren calls on DPJ for reform drive" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nb20100806a2.html
◆August 5, 2010 "Kan relents on push for sales tax hike" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100805a1.html
◆August 4, 2010 "Kan renews plea for tax-hike cooperation" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/nn20100804a3.html
◆August 4, 2010 "Mr. Kan addresses budget panel" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/ed20100804a1.html
◆August 3, 2010 "Facing Criticism from within" (The Japan Times)
http://search.japantimes.co.jp/cgi-bin/ed20100803a1.html
■Philosophy of Economy - Politics
◆GOTOH Reiko & SEN Amartya K. December 19, 2008 Well-Being and Justice, University of Tokyo Press, ix+299p+viiiISBN-10: 4130101102 ISBN-13: 978-4130101103 2940yen [amazon] / [kinokuniya] (Japanese)
◆TATEIWA Shin'ya & INABA Shinichiro（稲葉 振一郎） August 2006 Future of Property and State (Shoyu to Kokka no Yukue), Tokyo, NHK-Shuppan ISBN:414091064X 1176yen ［amazon］／［kinokuniya］ ※,
◆GOTOH Reiko et.al. December 2004 Life in Risk Society [amazon]
◆SHIONOYA Yuichi, SUZUMURA Kotaro & GOTOH Reiko (eds.) January 16, 2004 Public Philosophy of Welfare (Japanese), University of Tokyo Press, 336p. ISBN 4-13-051119-X 4410yen [amazon]/[boople]/[bk1] (Japanese)
◆GOTOH Reiko June 29, 2002 Economical Philosophy of Justice: Rawls and Sen, Toyo Keizai Shinposha, 466p. 4200yen
◆TATEIWA Shin'ya January 14, 2004 Equality of Freedom: An Another Simple World, Iwanami Shoten, 349+41p. ISBN:4000233874 3100yen [amazon]/[boople]/[bk1] (Japanese)
■■Disability - Social Services
■Personal Assistance > Direct Payment
◆NAKANISHI Shoji & UENO Chizuko October 21, 2003 The Sovereignty of the Involved Persons, Iwanami Shoten, 216p. ISBN-10: 4004308607 ISBN-13: 978-4004308607 735yen [amazon]/[kinokuniya]
◆TATEIWA Shin'ya "Leaving and Encounter: On Assistance" (Chapter 7)
TATEIWA Shin'ya October 2000 Freedom to be Weak, Seidosha
[Theme-related Links]
◆International Forum on Independent Living
http://www.dinf.ne.jp/doc/japanese/conf/z20/z20001/z2001028.html
◆Disability World
http://www.disabilityworld.org/
◆UCD Equality Studies Centre
http://www.ucd.ie/esc/index.html
◆Annual Health, Labour and Welfare Report 2007-2008
http://www.mhlw.go.jp/english/wp/wp-hw2/index.html
◆Annual Reports on Health and Welfare 1998-1999 Social Security and National Life
http://www.mhlw.go.jp/english/wp/wp-hw/index.html
■Aging
◆AMADA Josuke January 30, 2007 Sociology of Aging and Frailty (Trade Edition), Taga Shuppan, 606p. ISBN: 4-8115-6362-X 5250yen [amazon]/[boople] (Japanese)
◆AMADA Josuke March 30, 2004 Freedom for the Frail Elderly: Social Theory of the Elderly Care from the User's Viewpoints, Harvestsha, 394p. ISBN: 4-938551-68-3 3800yen [amazon]/[boople]/[bk1] (Japanese)
◆AMADA Josuke February 28, 2003 Sociology of Aging and Frailty, Taga Shuppan, 595p. ISBN: 4-8115-6361-1 8925yen [amazon]/[boople]/[bk1]
[Theme-related Links]
◆Annual Health, Labour and Welfare Report 2007-2008
http://www.mhlw.go.jp/english/wp/wp-hw2/index.html
◆Annual Reports on Health and Welfare 1998-1999 Social Security and National Life
http://www.mhlw.go.jp/english/wp/wp-hw/index.html
■■Medical Care
◆MATSUDA Ryozo & MUNESUE Tokuko (eds.) February 20, 2009 International Symposium "Health, Equity and Human Rights: Seeking Grounds of Anti-Health Gap", Report Issued by Research Center Ars Vivendi of Ritsumeikan University, Vol.7, 2009. 130p. ISSN 1882-6539
◆MATSUDA Ryozo February 10, 2009 Challenging Fairness of Health and Medical Care: International Development and Comparative Policy Analysis of in the United States and the United Kingdom, Keiso Shobo 266p. ISBN-10:4326700610 ISBN-13:978-4326700615 3,360yen [amazon]/[kinokuniya](Japanese)
[Theme-related Links]
◆Annual Health, Labour and Welfare Report 2007-2008
http://www.mhlw.go.jp/english/wp/wp-hw2/index.html
◆Annual Reports on Health and Welfare 1998-1999 Social Security and National Life
http://www.mhlw.go.jp/english/wp/wp-hw/index.html
■■Labour Policy
■Workfare（ワークフェア）
[Who]
◆KOBAYASHI Hayato（小林 勇人）
◆Charles Evers
[Literature]
◆Taro Miyamoto, 1993, "Dualism, Corporatism and New Convergence? : The Japanese Model from a Comparative Perspective," Ritsumeikan Law Review, No.8.
◆Taro Miyamoto, 1993, "Problem of the Meaning of Post-Fordism," in T. Kato and R. Steven (eds.), Is Japanese Management Post-Fordism? Mado-sha.
◆Takafumi Uzuhashi, 2002, "Japan: Bidding Farewell to the Welfare Society," Alcock, P. & G.Craig (eds.) International Social Policy: Welfare Regimes in the Developed World, Palgrave.
◆Hiroshi Shibuya, Makoto MARUYAMA and Masamitsu YASAKA eds., May 2002, Japanese Economy and Society under Pax-Americana, University of Tokyo Press，May 2002, pp.415.
◆Taro Miyamoto, 2003,"The Dynamics of the Japanese Welfare State in Comparative Perspective," Japanese Journal of Social Security Policy, Vol.2, No.2.
◆Stephen P. Osborne, Kate McLaughlin and Taro Miyamoto, 2003, "Managing the Japanese Voluntary and Non-profit Sector," S. P. Osborne (ed.), The Voluntary and Non-Profit Sector in Japan: The Challenge of Change, Loutledge.
◆Aya Ezawa and Chisa Fujiwara, 2003, "Lone Mothers and Welfare-to-Work Policies in Japan and the United States: Towards an Alternative Perspective,"
Individual Paper Submitted to the New Scholars Program, RC 19 Conference of the ISA in Toronto, 2003
http://individual.utoronto.ca/RC19_2003/pdf/Lone_Mothers_and_Welfare_to_Work_Policies.pdf
◆Takafumi Uzuhashi, 200310, "Japanese Model of Welfare State: How it was changed throughout “the lost decade” of the 1990’s?," Paper for the Symposium, East Asia-Europe-USA Progressive Scholars’ Forum 2003 , 11-15 October, 2003. http://test.global-g.jp/paper/1-19.pdf
◆Michihiko Tokoro, 200312, "Social Policy and Lone parenthood in Japan: A Workfare Tradition?," The Japanese Journal of Social Security Policy : Vol.2, No.2, pp.45-58.
http://www.ipss.go.jp/webj-ad/webJournal.files/SocialSecurity/2003/03dec/Tokoro2003dec.pdf
◆Ezawa Aya and Fujiwara Chisa, 2005, "Lone Mothers and Welfare-to-work Policies in Japan and the United States: Towards an Alternative Perspective,"
Journal of Sociology and Social Welfare, vol. 32, no4, pp. 41-63.
◆Takegawa Shogo, December 2005, "Japan’s Welfare-State Regime: Welfare Politics, Provider and Regulator," Development and Society, Vol. 34 No. 2: 169-190.
◆KOBAYASHI Hayato, April 15, 2006 "A Reexamination of the GAIN Program in California: For the Evaluation of Workfare Policy"
Syakai Seisaku Kenkyu 6: 165-83
[abstract] (http://workfare.info/kh/200602.htm#e)
◆Ezawa, Aya, 2006, "How Japanese Single Mothers Work,"
Japanstudien 18. Arbeitswelten in Japan (How Japan works). Mu"nchen: iudicium Verlag. pp. 59-83.
http://www.dijtokyo.org/doc/JS18_ezawa.pdf
◆KOBAYASHI Hayato, March 31, 2007 "The Origin and Transformation of the Idea of Workfare: From Charles Evers to Richard Nixon"
Core Ethics 3:133-142 [abstract]
◆KOBAYASHI Hayato, June 23, 2007 "Workfare Policies in New York City: Effects Program of "Assistance" of Work "Programs Bring"
Fukushi Shakaigaku Kenkyu 4: 144-164
[abstract] (http://workfare.info/kh/200703.htm#e)
◆Joel F. Handler, March 2008, "The Rise and Spread of Workfare, Activation, Devolution, and Privatization, and the Changing Status of Citizenship,"
Public Law & Legal Theory Research Paper Series
Research Paper No. 08-05
http://www.resqresearch.org/uploaded_files/publications/handler1.pdf
◆KOBAYASHI Hayato, May 31, 2008, "Book Review: Negishi, Takehiro, Welfare Reform in the U.S.A,"
Study of Social Welfare 49(1), 199-201, Japanese Society for the Study of Social Welfare
For Details(http://workfare.info/kh/200801.htm) (Japanese)
cf (http://wwwsoc.nii.ac.jp/jssw/) (Japanese)
◆Margarita Estevez-Abe, 2008, Welfare and Capitalism in Postwar Japan: Party, Bureaucracy, and Business, Cambridge University Press ISBN-10: 0521722217 ISBN-13: 978-0521722216 2,913yen [amazon]
◆Takegawa Shogo, November 2009, "Introduction," International Journal of Japanese Sociology, No. 18, 2-3.
◆Takegawa Shogo, November 2009, "International Circumstances as Factors in Building a Welfare State: Welfare Regimes in Europe, Japan and Korea," International Journal of Japanese Sociology, No. 18, 79-96.
■Migrant Labour
[Literature]
◆CONSTABLE Nicole. 2007 Maid to Order in Hong Kong: Stories of Migrant Workers (2nd Edition), Cornell University Press ISBN-10: 0801473233 ISBN-13: 978-0801473234 1,932yen [amazon]
◆PARRENAS Rhacel S. 2001 Servants of Globalization: Women, Migration, and Domestic Work (1st Edition), Stanford University Press; ISBN-10: 0804739218 ISBN-13: 978-0804739214 5,700yen [amazon]
◆PARRENAS Rhacel S. 2008 The Force of Domesticity: Filipina Migrants and Globalization: Nation of Newcomers, New York University Press ISBN-10: 0814767354 ISBN-13: 978-0814767351 2,493yen [amazon]
■[Theme-related Links]
◆Annual Health, Labour and Welfare Report 2007-2008
http://www.mhlw.go.jp/english/wp/wp-hw2/index.html
◆Annual Reports on Health and Welfare 1998-1999 Social Security and National Life
http://www.mhlw.go.jp/english/wp/wp-hw/index.html
■■Global Justice
◆POGGE Thomas W. March 3, 2008 World Poverty and Human Rights: Cosmopolitan Responsibilities and Reformes (Second Edition), Polity Press ISBN-10: 074564144X ISBN-13: 978-0745641447 ￥2,927 [amazon]
→Translation by Tateiwa Shinya et al. 2009 (forthcoming) Sekai no Hinkon to Jinken: Cosmopolitan no Sekinin to Kaikaku (Japanese), Seikatsu Syoin.
■■Culture & Language
[Full Papers]
◆McDERMOTT, RAY & HERVE VARENNE 1995 "Culture as Disability", Anthropology and Education Quarterly 26:323-348
http://serendip.brynmawr.edu/sci_cult/culturedisability.html
◆The Braille Monitor, in National Federation of the Blinds
http://www.nfb.org/nfb/Braille_Monitor.asp?SnID=1613666997
◆LANG Kathleen, "Art for the Blind"
http://www.artagogo.com/commentary/artforblind/artforblind.htm
[Theme-related Links]
◆Deaf Culture Online
http://www.deaf-culture-online.com/index.html
◆Deaf Culture
http://www.deafculture.com/
◆About.com: Deafness
http://deafness.about.com/
◆Deaf Culture, in Sound and Fury
http://www.pbs.org/wnet/soundandfury/culture/index.html
◆Deaf Community Cultural Resources
http://www.concentric.net/~Tlshell/deaf.html
◆Art Beyond Sight, Art Education for the Blind's
http://www.artbeyondsight.org/
[Coming Events]
◆International Conference: Bonds and Boundaries: New Perspectives on Justice and Culture (March 18, 19 & 20, 2009)
http://www.ritsumei.ac.jp/acd/gr/gsce/2009/20100318.htm
◆International Conference Translation Studies in the Japanese Context (January 9 & 10, 2010)
http://translationstudies.net/tsc2010/index_en.html
■■Recent Books/Reports Written or Translated by Program Members
◆TATEIWA Shin'ya August 16, 2010 The Human Condition: There is no such thing, Rironsha, ISBN-10: 4652078552 ISBN-13: 978-4652078556 1575 ［amazon］/［kinokuniya］
◆TATEIWA Shin'ya & SAITO Taku April 10, 2010 Basic Income: Possibility of the Minimal State that Distributes，Seidosha，ISBN-10: 4791765257 ISBN-13: 978-4791765256 2310 ［amazon］/［kinokuniya］
◆GOTOH Reiko & DUMOUCHEL Paul November 2009 Against Injustice: The New Economics of Amartya Sen, Cambridge University Press, 344p ISBN-10: 0521899591 ISBN-13: 978-0521899598 [amazon]
◆TATEIWA Shin'ya, MURAKAMI Shinji & HASHIGUCHI Shoji September 10, 2009 Repairing the Tax, Seidosha, 350p. ISBN-10: 4791764935 ISBN-13: 978-4791764938 2310yen [amazon]/[kinokuniya]
◆VAN PARIJS Philippe 1995 Real Freedom for All: What (If Anything) Can Justify Capitalism?, Oxford Univ Pr (Sd) Oxford Politician Theory ; ISBN: 0198293577 U.K. Regular Price： £24.49 ￥5,453 [amazon]
→Translation by GOTOH Reiko & SAITO Taku June 10, 2009 Basic Income no Tetsugaku-Subete no Hito ni Riaru na Jiyu wo (Japanese), Keiso Shobo, 494p. ISBN-10: 4326101830 ISBN-13: 978-4326101832 [amazon]/[kinokuniya] (Japanese)
◆MATSUDA Ryozo & MUNESUE Tokuko (eds.) February 20, 2009 International Symposium "Health, Equity and Human Rights: Seeking Grounds of Anti-Health Gap", Report Issued by Research Center Ars Vivendi of Ritsumeikan University, Vol.7, 2009. 130p. ISSN 1882-6539
◆MATSUDA Ryozo February 10, 2009 Challenging Fairness of Health and Medical Care: International Development and Comparative Policy Analysis of in the United States and the United Kingdom, Keiso Shobo 266p. ISBN-10:4326700610 ISBN-13:978-4326700615 3,360yen [amazon]/[kinokuniya](Japanese)
◆GOTOH Reiko & SEN Amartya K. December 19, 2008 Well-Being and Justice, University of Tokyo Press, ix+299p+viiiISBN-10: 4130101102 ISBN-13: 978-4130101103 2940yen [amazon] / [kinokuniya] (Japanese)
UP: REV:September 3, 2009/September 4, 2009/September 7, 2009/September 9, 2009/September 14, 2009/September 17, 2009/September 18, 2009/October 1, 2009/October 2, 2009/October 6, 2009/October 8, 2009/October 31, 2009/November 4, 2009/December 3, 16, 24/ January 7, 2010/ February 7, 2010/April 7, 2010/June 10, 2010/June 17, 2010/July 5, 2010/August 4, 2010/November 1, 2010/February 22, 2011/June 7, 2012/January 7, 2013/October 22, 2013/October 29, 2013/April 3, 2014/September 29, 2014/March 5, 2015/March 9, 2015/December 24, 2015