When Japanese corporations expand their operations globally, a fundamental strategic decision involves the choice of legal structure for their foreign ventures. Opting to establish a foreign subsidiary, as opposed to operating through a foreign branch, carries distinct Japanese corporate tax implications, particularly concerning the profits earned by these overseas entities.

For businesses operating across international borders, one of the most significant challenges is the potential for double taxation – where the same income is taxed by two or more countries. Japan, like many developed nations, provides a Foreign Tax Credit (FTC) system (外国税額控除 - gaikoku zeigaku kōjo) as a primary mechanism

When U.S. companies look to establish a commercial presence in Japan, a critical early decision revolves around the legal structure of the Japanese operation. The two most common forms are establishing a Japanese subsidiary (子会社 - kogaisha) or operating as a branch (支店 - shiten) of the U.S.

Foreign corporations and non-resident individuals receiving investment income from Japan will encounter Japan's withholding tax (源泉徴収 - gensen chōshū) system. This mechanism is a primary method through which Japan exercises its taxing rights over income generated within its borders and paid to overseas recipients. Understanding the intricacies of

For any foreign enterprise, including U.S. businesses, looking to operate in or with Japan, a clear understanding of what constitutes "domestic source income" (国内源泉所得 - kokunai gensen shotoku) is fundamental. This concept lies at the heart of Japan's international taxation system, determining whether and to

When businesses operate across borders, tax treaties play an indispensable role in shaping their international tax obligations. These bilateral agreements aim to prevent double taxation and fiscal evasion, providing a framework for cooperation between nations. In Japan, tax treaties hold a significant legal position, often taking precedence over domestic tax

For any foreign enterprise contemplating business operations in Japan or making investments into the Japanese market, a foundational understanding of Japan's corporate tax system is paramount. One of the most critical initial determinations is how your entity will be classified under Japanese tax law: as a "resident

Witness examination in a criminal trial is often perceived as a purely logical, question-and-answer exercise focused solely on extracting factual information or exposing inconsistencies. While these are undeniably critical components, effective advocacy in modern Japanese courtrooms, particularly those operating under the saiban-in (lay judge) system, demands a broader perspective: viewing

In the dynamic environment of a Japanese criminal trial, the ability to make timely and effective objections (igi - 異議) is a crucial skill for any trial lawyer. Objections are not merely procedural interruptions; they are vital tools for ensuring fairness, controlling the flow of evidence, protecting the client'

Direct examination (shu jinmon - 主尋問) is the crucial stage where the defense presents its affirmative case through the live testimony of witnesses, most notably the defendant themself if they choose to testify. An "unshakeable" direct examination is one that not only clearly and persuasively conveys the defense&

Direct examination (shu jinmon - 主尋問) serves as the bedrock upon which a party presents its affirmative case in a Japanese criminal trial. Its primary objective is to allow a witness to convey their account of relevant facts to the court in a clear, credible, and persuasive manner, using their

The image of a dramatic, sprawling cross-examination, beloved in fiction, often contrasts sharply with the reality of effective courtroom advocacy, particularly within the disciplined framework emphasized in Japanese legal practice. Two intertwined principles stand out for their contribution to impactful cross-examination: an overall commitment to brevity, both in the length

In the intricate landscape of Japanese criminal justice, few pieces of evidence carry as much weight or generate as much contention as the kensatsukan chosho (検察官調書) – a written statement prepared by a public prosecutor based on their interrogation of a witness or a suspect. These documents are pivotal because they

One of the most decisive moments in a cross-examination occurs when a witness is confronted with their own prior words that contradict their current testimony. In Japan, where detailed investigator-prepared statements, known as chosho (調書) or kōjutsu rokuwasho (供述録取書), often form a significant part of the evidentiary landscape in criminal

One of the most frustrating yet common challenges encountered during cross-examination in any legal system is the evasive witness. This is the witness who avoids direct answers, offers excuses, deflects questions, or embarks on tangential narratives, all in an apparent attempt to escape the implications of a pointed inquiry. In

In the confrontational arena of a criminal trial, the core of many disputes often boils down to conflicting testimonies—a classic "he said, she said" scenario. While impeaching a witness through their own prior inconsistent statements is a powerful tool, skilled advocates in Japan also recognize the immense

Cross-examination in a criminal trial is far more than a mere sequence of questions; it is a highly strategic undertaking aimed at testing the prosecution's evidence and advancing the defense's position. In Japan, as in many other jurisdictions, the cornerstone of effective trial advocacy, particularly in

Cross-examination is a critical phase in any criminal trial, offering the opportunity to test the veracity of a witness's testimony. One of the most potent tools in an advocate's arsenal for this purpose is the use of a witness's own prior inconsistent statements (jiko

In the art of courtroom advocacy, cross-examination is often lauded as the crucible where truth is tested and cases can be won or lost. Attorneys worldwide strive to master techniques that effectively challenge witness credibility and elicit favorable testimony. However, a piece of advice that resonates strongly within certain Japanese