著者

Kikuchi Rina Hayes Carol

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部Working Paper Series

巻号頁・発行日

no.No. 192, pp.[1]-[34], 2013-06

著者

Kikuchi Rina Hayes Carol

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部Working Paper Series

巻号頁・発行日

no.No. 221, pp.[1]-[38], 2015-02

著者

阿部 安成 石居 人也

出版者

滋賀大学経済学部

雑誌

滋賀大学経済学部Working Paper Series

巻号頁・発行日

no.No. 197, pp.1-25, 2013-07

著者

井澤 龍

出版者

滋賀大学 済学部

雑誌

滋賀大学経済学部Working Paper Series

巻号頁・発行日

no.291, pp.1-21, 2019-09

---

This study explores a history of Japan’s international tax system and tax planning of Japanese overseas business over one century. Whereas Japan is one of the most powerful capital exporters in the world, the Japanese multinational enterprises (MNEs) have not engaged in, or regarded themselves as not implementing, aggressive tax planning. The hypotheses through the historical analysis that Japanese MNEs regarded themselves as not engaging in aggressive tax planning are as follows: (a) lack of experience; (b) Japanese government’s coordinated tax regime learned from foreign precedents; and (c) preference for nationality. Meanwhile, it should be paid more attention that some leading Japanese MNEs have always endeavoured to avoid the international tax burden.