I. Introduction: The Pivotal Role of Expert Testimony In the landscape of modern Japanese criminal trials, expert witness testimony has become increasingly indispensable. As cases grow more complex, often involving intricate scientific, medical, or technical issues, the insights of specialists are crucial for the court—comprising both professional judges and,

I. Introduction: The Formidable Challenge of the Expert Witness In Japanese criminal trials, as in jurisdictions worldwide, expert witness testimony can be a powerful force, capable of swaying judicial decisions with the weight of specialized knowledge and scientific authority. However, for the defense attorney, confronting an expert witness on cross-examination

I. Introduction: A New Approach to Expert Testimony in Lay Judge Trials The introduction of the saiban-in (lay judge) system in Japan in 2009 brought with it numerous procedural innovations aimed at making criminal trials more understandable and accessible to citizen participants. One such innovation, increasingly seen in cases involving

I. Introduction: The Unique Challenge of Expert Testimony in Japan Expert witness testimony plays an increasingly vital role in modern Japanese criminal trials. From forensic scientists to medical professionals and financial analysts, experts provide specialized knowledge that can be crucial for judges, and particularly lay judges in the saiban-in (lay

I. Introduction: The Blueprint for Persuasion in Japanese Trials In the high-stakes environment of a Japanese criminal trial, a successful cross-examination rarely happens by chance. It is the product of meticulous preparation, strategic thinking, and, crucially, a well-crafted cross-examination outline (尋問事項書, jinmon jikōsho). This document is more than just a

I. Introduction: The Unspoken Impeachment In the art of cross-examination, what a witness doesn't say can often be as revealing—and as impeachable—as what they explicitly state. While direct contradictions in testimony grab immediate attention, a more subtle yet profoundly effective impeachment technique in Japanese criminal defense

I. Introduction: The Gauntlet of Impeachment in Japanese Courtrooms Impeaching a witness with their own prior inconsistent statement is a powerful and often decisive moment in a Japanese criminal trial. Techniques like the "3C method" (Commit, Credit, Confront) provide a structured approach to highlighting these contradictions. However, even

I. Introduction: The Evidentiary Tightrope of Prior Statements In the intricate dance of a Japanese criminal trial, a witness's prior inconsistent statement can be a moment of high drama and critical legal maneuvering. When a witness on the stand tells a story that diverges from an earlier account

I. Introduction: The Strategic Power of Prior Inconsistent Statements In the adversarial landscape of Japanese criminal trials, few tools are as potent for a defense attorney as a witness's own prior inconsistent statement. When a witness testifying in court deviates from what they previously stated—often in a

I. Introduction: The Persuasive Power and Peril of Eyewitnesses In the realm of criminal justice, both in Japan and internationally, eyewitness identification testimony often carries immense weight. The confident assertion from a witness pointing to the defendant and declaring, "That's the person I saw," can be

I. Introduction: The Art of Deconstruction in Japanese Criminal Defense In Japanese criminal trials, particularly those hinging on conflicting testimonies, the defense attorney's ability to effectively cross-examine prosecution witnesses is paramount. It's not merely about asking questions; it's a meticulous process of deconstructing the

I. Introduction: Unveiling the Strategic Depths of Japanese Cross-Examination Cross-examination in Japanese criminal trials is far more than a mere procedural step; it is a sophisticated legal art form, underpinned by foundational theories that guide the defense in its pursuit of justice. While often perceived globally as a tool primarily

I. Introduction: The Peril of the "Plaster Wall" in Cross-Examination In the theater of a Japanese criminal courtroom, cross-examination is a pivotal act. It is the defense counsel's primary opportunity to test the prosecution's evidence, challenge witness credibility, and introduce elements of reasonable doubt.

I. Introduction: Rethinking the Role of Cross-Examination in Japan Cross-examination stands as a cornerstone of criminal trials in Japan, offering a critical mechanism for testing the veracity of evidence and ensuring a fair hearing. Traditionally, its primary purpose has been widely understood as "impeachment" (弾劾, dangai) – the act

For multinational enterprises (MNEs), operating across borders inevitably brings the risk of international tax disputes and the potential for double taxation. This can occur when two or more countries assert taxing rights over the same income, often due to differing interpretations of tax laws or transfer pricing adjustments. Japan, recognizing

The early 21st century has witnessed a significant global movement to address international tax avoidance by multinational enterprises (MNEs). Spearheaded by the Organisation for Economic Co-operation and Development (OECD) and the G20 nations, the Base Erosion and Profit Shifting (BEPS) Project has aimed to equip governments with domestic and international

For foreign companies conducting business in Japan through a Permanent Establishment (PE) – such as a branch, factory, or certain types of dependent agents – a critical aspect of their Japanese tax liability is the determination of profits attributable to that PE. Japan undertook a significant reform in its corporate tax law

Corporate reorganizations, such as mergers, demergers (spin-offs/split-offs), and share exchanges, are common strategic tools for businesses seeking to restructure, expand, or achieve operational efficiencies. When these reorganizations involve entities across different countries, including Japan, they step into the complex realm of international taxation. The interaction of Japanese tax law

The landscape of international business is increasingly characterized by diverse and sophisticated legal structures. Among these, hybrid entities – entities treated differently for tax purposes by different countries – present unique challenges and opportunities for multinational enterprises, including U.S. investors engaging with Japan. This article explores how Japanese tax law approaches

For multinational enterprises (MNEs), the way intra-group financing is structured can significantly impact their global tax liabilities. The deductibility of interest expenses is a key area of international tax planning, as MNEs may have incentives to allocate debt to group entities in high-tax jurisdictions to maximize interest deductions, thereby reducing

For multinational enterprises (MNEs) operating in Japan, or Japanese companies with overseas affiliates, transfer pricing (移転価格税制 - iten kakaku zeisei) stands as one of inadequacy or non-compliance can lead to significant tax adjustments, penalties, and potential double taxation. This article provides an overview of Japan's transfer pricing regulations,

For Japanese multinational corporations, the ability to defer home-country taxation on profits earned by their foreign subsidiaries has long been a feature of international tax planning. However, to prevent the abuse of this deferral principle, particularly through the accumulation of profits in low-tax jurisdictions, Japan, like many other countries, has