Japanese Attorney at Law - Bengoshi L.L.

Qualified attorney (Japan & NY), CIPP/E & CIPP/US, MCIArb, CFE — guiding Japanese corporate law & compliance.

Bankruptcy Trustee's Tax Duties: Japanese Supreme Court on Withholding from Fees and Employee Payouts

Date of Judgment: January 14, 2011 Case Name: Claim for Confirmation of Non-Existence of Withholding Income Tax Payment Obligation (平成20年(行ツ)第236号) Court: Supreme Court of Japan, Second Petty Bench In a significant judgment on January 14, 2011, the Supreme Court of Japan clarified the scope of an income tax

Tax Withholding Under Duress: Japanese Supreme Court on Employer's Duty When Wages Are Seized

Date of Judgment: March 22, 2011 Case Name: Claim for Reimbursement (平成21年(受)第747号) Court: Supreme Court of Japan, Third Petty Bench In a significant decision on March 22, 2011, the Supreme Court of Japan clarified an employer's obligation to withhold income tax at source even when wages

Voiding a Taxable Act: Japanese Supreme Court on Mistake Claims and Withholding Tax After Due Date

Date of Judgment: September 25, 2018 Case Name: Claim for Revocation of Tax Collection Notice Disposition, etc. (平成29年(行ヒ)第209号) Court: Supreme Court of Japan, Third Petty Bench In a significant judgment on September 25, 2018, the Supreme Court of Japan addressed the complex issue of whether a withholding agent

Withholding Tax Errors: Can They Be Fixed on Your Final Japanese Tax Return?

Date of Judgment: February 18, 1992 Case Name: Claim for Revocation of Income Tax Reassessment Disposition (平成2年(行ツ)第155号) Court: Supreme Court of Japan, Third Petty Bench In a significant judgment on February 18, 1992, the Supreme Court of Japan provided a crucial clarification on the distinct nature of Japan&

Withholding Tax Disputes: Japanese Supreme Court Clarifies Employer Duties, Employee Rights, and the Nature of Tax Notices

Date of Judgment: December 24, 1970 Case Name: Claim for Monetary Payment (昭和43年(オ)第258号) Court: Supreme Court of Japan, First Petty Bench In a landmark judgment delivered on December 24, 1970, often referred to as the Maruishi Chemical Pharmaceutical Co. case (though the plaintiff company is anonymized here as

Tax at the Source: Japanese Supreme Court Upholds Constitutionality of Income Tax Withholding

Date of Judgment: February 28, 1962 Case Name: Income Tax Act Violation Case (昭和31年(あ)第1071号) Court: Supreme Court of Japan, Grand Bench In a landmark Grand Bench judgment on February 28, 1962, often referred to as the Kabushiki Kaisha Tsukigase case, the Supreme Court of Japan delivered a comprehensive

Taxman's Knock: Japanese Supreme Court on the Scope of Tax Investigation Powers

Date of Decision: July 10, 1973 Case Name: Income Tax Act Violation Case (昭和45年(あ)第2339号) Court: Supreme Court of Japan, Third Petty Bench In a significant decision issued on July 10, 1973, the Supreme Court of Japan addressed the scope and limitations of the tax authorities' powers to

No Show, No Blue: Japanese Supreme Court Links Record Presentation to Blue Form Status and Tax Credits

Date of Judgment: March 10, 2005 Case Name: Claim for Revocation of Consumption Tax Reassessment Disposition, etc. (平成16年(行ヒ)第278号) Court: Supreme Court of Japan, First Petty Bench In a significant ruling on March 10, 2005, the Supreme Court of Japan addressed the consequences faced by a corporate taxpayer that

Reasons for Tax Reassessment: Japanese Supreme Court on Blue Form Returns and Asset Characterization

Date of Judgment: April 23, 1985 Case Name: Claim for Revocation of Corporate Tax Reassessment Disposition (昭和56年(行ツ)第36号) Court: Supreme Court of Japan, Third Petty Bench In a significant judgment on April 23, 1985, the Supreme Court of Japan clarified the required level of detail for the "statement

Taxed on Someone Else's Income? Japanese Supreme Court on When Erroneous Assessments Are Void

Date of Judgment: April 26, 1973 Case Name: Claim for Confirmation of Invalidity of Income Tax Assessment Disposition, etc. (昭和42年(行ツ)第57号) Court: Supreme Court of Japan, First Petty Bench In a landmark decision on April 26, 1973, the Supreme Court of Japan addressed the critical question of when an

No Second Bite for Tax Avoidance: Japanese Supreme Court on Reassessment Requests After Sham Agreements

Date of Judgment: April 25, 2003 Case Name: Claim for Revocation of Disposition (平成13年(行ヒ)第230号) Court: Supreme Court of Japan, Second Petty Bench In a significant ruling on April 25, 2003, the Supreme Court of Japan addressed the limits on a taxpayer's ability to seek a tax

Correcting Tax Credit Errors: Japanese Supreme Court on 'Declaration Requirements' and Reassessment Requests in the Minami Kyushu Case

Date of Judgment: July 10, 2009 Case Name: Claim for Revocation of Disposition of No Reason to Make Reassessment (平成19年(行ヒ)第28号) Court: Supreme Court of Japan, Second Petty Bench In a significant decision on July 10, 2009, the Supreme Court of Japan clarified the extent to which a taxpayer

Mistaken Elections in Tax Filings: Can Japanese Taxpayers Change Their Mind on Amended Returns?

Date of Judgment: June 5, 1990 Case Name: Claim for Revocation of Reassessment Disposition, etc. (昭和63年(行ツ)第152号) Court: Supreme Court of Japan, Third Petty Bench In a significant ruling on June 5, 1990, the Supreme Court of Japan addressed whether a taxpayer who had made an initial choice of

Mistakes in Tax Filings: Can Japanese Taxpayers Claim 'Error' to Invalidate Their Returns?

Date of Judgment: October 22, 1964 Case Name: Claim for Revocation of Income Tax Assessment Decision, etc. (昭和38年(オ)第499号) Court: Supreme Court of Japan, First Petty Bench In a foundational judgment delivered on October 22, 1964, the Supreme Court of Japan addressed a critical question regarding the finality of

Ghost Assets? Japanese Supreme Court on Inheriting Tax Refund Claims from Cancelled Assessments

Date of Judgment: October 15, 2010 Case Name: Claim for Revocation of Inheritance Tax Reassessment Disposition (平成21年(行ヒ)第65号) Court: Supreme Court of Japan, Second Petty Bench In a significant decision on October 15, 2010, the Supreme Court of Japan clarified whether a right to a tax refund, which only

Tax on 'Ghost Income'? Japanese Supreme Court Allows Refund for Uncollectible Vested Rights

Date of Judgment: March 8, 1974 Case Name: Claim for Unjust Enrichment (昭和43年(オ)第314号) Court: Supreme Court of Japan, Second Petty Bench In a significant judgment delivered on March 8, 1974, the Supreme Court of Japan addressed a fundamental issue of fairness in income taxation: what happens when a

Taxpayer Negligence vs. Agent Fraud: Japanese Supreme Court on "Justifiable Grounds" for Tax Penalties

Date of Judgment: April 20, 2006 Case Name: Income Tax Reassessment Disposition, etc. Invalidation, and State Compensation Claim Case (平成17年(行ヒ)第9号) Court: Supreme Court of Japan, First Petty Bench In a judgment delivered on April 20, 2006, which forms a companion to another significant ruling involving the same fraudulent

When Tax Agents Go Rogue: Japanese Supreme Court on Penalties and Taxpayer Liability

Date of Judgment: April 25, 2006 Case Name: Income Tax Reassessment Disposition, etc. Invalidation Lawsuit (平成16年(行ヒ)第86号・第87号) Court: Supreme Court of Japan, Third Petty Bench In a compelling case involving a fraudulent tax accountant and a colluding tax official, the Supreme Court of Japan, on April 25, 2006,

Challenging Property Tax: Japanese Supreme Court Allows New Arguments in Court After Review Committee Stage

Date of Judgment: July 16, 2019 Case Name: Claim for Revocation of Fixed Assets Valuation Review Committee Decision Dismissing Request (平成30年(行ヒ)第139号) Court: Supreme Court of Japan, Third Petty Bench In a significant ruling on July 16, 2019, the Supreme Court of Japan clarified an important procedural aspect of

Valuing Property for Tax: Japanese Supreme Court on Fixed Assets Valuation Standards and Fair Market Value

Date of Judgment: July 12, 2013 Case Name: Claim for Revocation of Fixed Assets Valuation Review Committee Decision, etc. (平成24年(行ヒ)第79号) Court: Supreme Court of Japan, Second Petty Bench In a significant judgment on July 12, 2013, the Supreme Court of Japan further refined the legal principles governing the

Defining 'Fair Market Value' for Property Tax: Japanese Supreme Court Rules on Official Standards vs. Objective Value

Date of Judgment: June 26, 2003 Case Name: Claim for Revocation of Fixed Assets Taxation Review Committee's Dismissal Decision (平成10年(行ヒ)第41号) Court: Supreme Court of Japan, First Petty Bench In a landmark judgment on June 26, 2003, the Supreme Court of Japan provided critical clarification on the

Tax Exemptions and Public Land Use: Japanese Supreme Court on 'Rented for a Fee' and Mayor's Liability

Date of Judgment: December 20, 1994 Case Name: Claim for Damages (平成5年(行ツ)第15号) Court: Supreme Court of Japan, Third Petty Bench In a noteworthy decision on December 20, 1994, the Supreme Court of Japan delivered a nuanced judgment concerning the fixed assets tax implications when a municipality rents private

Paying Tax on Property Not Yours? Japanese Supreme Court on Unjust Enrichment and Fixed Assets Tax

Date of Judgment: January 25, 1972 Case Name: Claim for Reimbursement of Advanced Money (昭和46年(オ)第766号) Court: Supreme Court of Japan, Third Petty Bench In a pivotal decision on January 25, 1972, the Supreme Court of Japan addressed the rights of a person who, due to an erroneous property

No Books, No Credit: Japanese Supreme Court on Denying Input Tax Credit for Failure to Present Records

Date of Judgment: December 16, 2004 Case Name: Claim for Revocation of Tax Disposition (平成13年(行ヒ)第116号) Court: Supreme Court of Japan, First Petty Bench In a significant ruling on December 16, 2004, the Supreme Court of Japan addressed the consequences for a taxpayer who fails to present their books

Tax-Exempt Status on the Line: Japanese Supreme Court on Calculating 'Taxable Sales' for Consumption Tax

Date of Judgment: February 1, 2005 Case Name: Consumption Tax Determination Disposition, etc. Invalidation Lawsuit (平成12年(行ヒ)第126号) Court: Supreme Court of Japan, Third Petty Bench In a significant decision clarifying the application of Japan's consumption tax exemption for small-scale enterprises, the Supreme Court on February 1, 2005,