How is the Value of a Claim Calculated in Japan?: Key Principles for U.S. Businesses Following our previous discussion on the definition and fundamental importance of "Sogaku" (the value of the subject matter of an action) in Japanese civil litigation, this article delves into the key principles that govern its calculation. A thorough understanding of these principles is indispensable for businesses and legal
What is "Sogaku" and Why is it Crucial in Japanese Civil Litigation? Navigating the landscape of Japanese civil litigation requires a firm grasp of its unique concepts and procedures. Among these, "Sogaku" (訴額) stands out as a foundational element with far-reaching implications for how a civil lawsuit unfolds. But what exactly is "Sogaku," and why does it command
The Right to a Public Trial in Japanese Bankruptcy Proceedings: A 1970 Supreme Court Decision On June 24, 1970, the Grand Bench of the Supreme Court of Japan delivered a significant judgment concerning the scope of the constitutional right to a public trial, particularly in the context of bankruptcy proceedings. The case, a special appeal against a decision dismissing an appeal against a bankruptcy adjudication
Setting the Stage for Sentencing: How Do Pre-trial Procedures and Trial Hearings Shape Sentencing Deliberations in Japan's Lay Judge System? In Japan's Saiban-in (lay judge) system, the critical task of determining an appropriate sentence in serious criminal cases is the culmination of a carefully structured judicial process. Meaningful and effective sentencing deliberations by the mixed panel of professional judges and lay citizens do not occur in a vacuum.
Transparency in Justice: How Are Sentencing Rationales Articulated in Japanese Lay Judge Trial Judgments? The transparency of judicial decisions, particularly the reasoning behind criminal sentences, is a cornerstone of public trust in the justice system. In Japan, the introduction of the Saiban-in (lay judge) system in 2009 aimed, in part, to enhance this transparency by involving citizens directly in serious criminal trials. A critical
The Ultimate Penalty: How Does Japan's Lay Judge System Approach Deliberations in Death Penalty Cases? The death penalty stands as the most irrevocable and severe punishment within any legal system that retains it. In Japan, where capital punishment is reserved for extremely heinous crimes, the introduction of the Saiban-in (lay judge) system in 2009 brought a profound change: ordinary citizens, alongside professional judges, are now
Sentencing Accomplices: How is "Sentencing Disparity Among Co-defendants" Addressed in Japan? When multiple individuals are involved in the commission of a single criminal enterprise, the sentencing phase presents a unique set of challenges. Courts are tasked not only with determining a just punishment for each offender based on their individual actions and culpability but also with maintaining a sense of fairness
Premeditation and Punishment: How is the "Planning" (Keikakusei) of a Crime Evaluated in Japanese Sentencing? In the realm of criminal justice, the distinction between a crime committed impulsively and one that is the result of careful planning and premeditation often carries significant weight in determining the appropriate punishment. The Japanese legal system, like many others worldwide, considers the element of "keikakusei" (計画性)—planning
Youth and Justice: How Does a Defendant's Young Age or Upbringing Influence Sentencing in Japan? In any criminal justice system, the personal circumstances of a defendant play a role in shaping the path to a just sentence. Among these, the youthfulness of an offender or a particularly adverse upbringing often calls for careful consideration. The Japanese justice system, while firmly upholding principles of accountability, recognizes
Victim Impact: How Does Harm to Victims and Their Sentiments Affect Sentencing in Japanese Criminal Justice? The aftermath of a crime invariably leaves victims and their families grappling with a spectrum of consequences, from tangible losses to profound emotional trauma. Modern criminal justice systems worldwide are increasingly acknowledging the imperative to consider these impacts when determining appropriate sentences for offenders. In Japan, "victim-side circumstances"
Does a Defendant's Remorse Lead to Lighter Sentences in Japan? In the intricate process of criminal sentencing in Japan, the period following the commission of a crime can be as crucial as the act itself in shaping the final punishment. A defendant's "post-offense attitude" (犯罪後の態度, hanzai-go no taido) encompasses a range of behaviors, from expressions of
The Weight of the Past: How Do Prior Convictions (Zenka) Influence Sentencing Outcomes in Japan? In the Japanese criminal justice system, a defendant's past interactions with the law, particularly prior criminal convictions known as "zenka" (前科), often play a significant role in the sentencing process for a current offense. While the primary focus of sentencing remains the culpability for the act
Beyond the Crime Itself: How Are "Non-Constituent Outcomes" (Kosei Yoken-gai no Kekka) Weighed in Japanese Sentencing? When a crime is committed, its impact often extends beyond the immediate harm that legally defines the offense. These wider ripples—consequences that fall outside the formal constituent elements of the crime—are known in Japanese legal discourse as "non-constituent outcomes" (構成要件外の結果, kōsei yōken-gai no kekka). These can
Incorporating Public Perspectives: How Does Japan's Lay Judge System Reflect Societal Values in Sentencing? Japan's introduction of the Saiban-in (lay judge) system in 2009 marked a pivotal reform in its criminal justice process, particularly for serious crimes. A central aim of this system is to bridge the perceived gap between the judiciary and the populace by actively involving citizens in trial proceedings,
"Act Responsibility" (Koi-Sekinin): What is the Philosophical and Legal Basis of Sentencing in Japan? In the intricate tapestry of the Japanese criminal justice system, the principle of "Koi-Sekinin" (行為責任), or "Act Responsibility," stands as a cornerstone in the determination of criminal sentences. It is a concept that moves beyond mere retribution for harm caused, delving into the culpability associated with
How Are Criminal Sentences Determined in Japan? Understanding the Core Principles and Purposes of Punishment The determination of a criminal sentence is one of좇 the most critical and complex stages of any criminal justice system. It represents the culmination of legal proceedings, where the state, through its judicial arm, imposes a penalty upon an individual found guilty of a crime. In Japan, this process is
What is Japan's "Saiban-in" (Lay Judge) System and How Does It Impact Sentencing Decisions? In May 2009, Japan embarked on a significant judicial reform by introducing the "Saiban-in" or lay judge system for serious criminal cases. This initiative marked a fundamental shift in the country's criminal justice landscape, bringing ordinary citizens into the courtroom to participate alongside professional judges in
Tax Audits and Criminal Probes: Japanese Supreme Court on Use of Administratively Gathered Evidence Date of Decision: January 20, 2004 Case Name: Corporate Tax Act Violation Case (平成15年(あ)第884号) Court: Supreme Court of Japan, Second Petty Bench In a key decision on January 20, 2004, the Supreme Court of Japan addressed the sensitive issue of using evidence obtained through administrative tax audits in
Blue Form Fraud: How Retroactive Revocation Impacts "Evaded Tax Amount" in Japan Date of Judgment: September 20, 1974 Case Name: Corporate Tax Act Violation Case (昭和47年(あ)第1344号) Court: Supreme Court of Japan, Second Petty Bench In a significant judgment on September 20, 1974, the Supreme Court of Japan clarified how the "evaded tax amount" (逋脱税額 - hodatsu zeigaku) should
Hiding Income in Nominee Accounts: When Non-Filing Becomes Criminal Tax Evasion in Japan Date of Decision: September 13, 1994 Case Name: Income Tax Act Violation Case (平成2年(あ)第1095号) Court: Supreme Court of Japan, Third Petty Bench In a significant decision on September 13, 1994, the Supreme Court of Japan clarified the distinction between simple non-filing of an income tax return and the
What is Tax Evasion Fraud? Japanese Supreme Court on "Deceit or Other Wrongful Acts" Date of Judgment: November 8, 1967 Case Name: Commodity Tax Act Violation Case (昭和40年(あ)第65号) Court: Supreme Court of Japan, Grand Bench In a significant Grand Bench judgment on November 8, 1967, the Supreme Court of Japan provided a crucial interpretation of the phrase "deceit or other wrongful
Overpaid Registration Tax in Japan? Supreme Court Clarifies Dual Routes for Refund Claims Date of Judgment: April 14, 2005 Case Name: Claim for Revocation of Disposition (平成13年(行ヒ)第25号) Court: Supreme Court of Japan, First Petty Bench In a significant judgment on April 14, 2005, the Supreme Court of Japan clarified the procedural avenues available to taxpayers seeking a refund of overpaid Registration
Overpaid Property Tax? Japanese Supreme Court Confirms Right to Sue for State Compensation Without Prior Tax Appeal Date of Judgment: June 3, 2010 Case Name: Claim for Damages (平成21年(受)第1338号) Court: Supreme Court of Japan, First Petty Bench In a significant ruling on June 3, 2010, often referred to as the "Nagoya Warehouse case," the Supreme Court of Japan affirmed a taxpayer's
Shifting Grounds: Can Tax Authorities Change Reasons for Reassessment Mid-Lawsuit in Japan? Date of Judgment: July 14, 1981 Case Name: Claim for Revocation of Corporate Tax Reassessment Disposition (昭和52年(行ツ)第62号) Court: Supreme Court of Japan, Third Petty Bench In a significant judgment on July 14, 1981, the Supreme Court of Japan addressed a contentious issue in tax litigation: whether tax authorities,
The Moving Target: Challenging Tax Assessments When the Taxman Issues New Ones Mid-Lawsuit (Japan's Makarazuya Case) Date of Judgment: September 19, 1967 Case Name: Claim for Revocation of Reassessment Disposition, etc. (昭和39年(行ツ)第52号) Court: Supreme Court of Japan, Third Petty Bench In a significant judgment on September 19, 1967, commonly known as the "Makarazuya case," the Supreme Court of Japan addressed a critical
