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title

Comparative Tax Jurisprudence

Germany and Japan

Takeshi Iizuka

Publication Year: 1993

This book is a comparative study of the tax systems of Germany and Japan. It is a considerably expanded version of Iizuka's previous monograph, Veritable Bookkeeping Records, which was important enough a contribution to comparative tax studies that it was serialized and published in twenty-six parts over three years ('79-'82) in the Japan Society of Accounting's journal, Accounting.

The present volume includes a good deal of new, revised and updated material not included in the first monograph. Here Iizuka boldly puts forward counterarguments to the opinions of several hundred Japanese, European and North American scholars. One of his chief messages is that Japan needs to look to Germany, to the United States and to other EC nations for guidance in developing fairer accounting principles.

Published by: NYU Press

Title Page

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Copyright Page

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Contents

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pp. v-vi

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Preface

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pp. vii-ix

The nucleus of this book was my previous monograph entitled: "Verifiable Bookkeeping Records/' which was serialized in twenty-six parts over the course of three years (June 1979 to June 1982) in the Japan Society of Accounting's journal...

Part One

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pp. 1-47

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1. The Essence of the Concept of the Principles of Regular Accounting

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pp. 3-12

It was in Prussia, in the eighteenth century, that the concept of "orderly books" was introduced into law for the first time in history. The concept of "regular accounting principles," however, came on stage in the form of a law for the first time...

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2. The Principles of Regular Accounting Viewed as Moral Obligations of a Positive Law

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pp. 13-28

In regard to the concept of the principles of regular accounting as moral obligations in positive laws, Dr. H. W. Kruse of Wurzburg University wrote: ''This principle was first codified in the empire by...

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3. The Principle of "Timeliness"

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pp. 29-35

No one will deny the fact that the Corporate Accounting Principles and its explanatory notes have misplaced the principle of "timeliness" somewhere. Why have the scholars of Japan not advocated the establishment of the principle...

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4. The Principle of " Materiality" and Its Criticism

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pp. 36-47

In Chapter 3, ''System of the Principles of Regular Accounting/' under the heading "Materiality," Ulrich Leffson writes as follows: "From the idea of accountability, to give information to those entitled to it as a basis...

Part Two

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pp. 49-101

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5. Erroneous Theories of Dr. Kotaro Tanaka

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pp. 51-56

Referring to the concept of "the principles of regular bookkeeping" for the first time in Logic of the Laws Concerning Balance Sheet, Dr. Tanaka writes that the German law prescribes that the adjustment of books of account...

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6. Critical Review of the Opinions of Respectable Japanese Scholars: Part I

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pp. 57-72

In the Zen sect in Japan, there is a legend of an idea of reason that has been handed down from generation to generation: "When a disciple's opinion exceeds that of his master, he is worthy of being recognized for the first time...

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7. Critical Review of the Opinions of Respectable Japanese Scholars: Part II

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pp. 73-86

Under the heading "The Principles of Regular Bookkeeping/' Tajima takes the stand that these principles are the ones that have been expressed thus: "Corporate Accounting should make correct books of account...

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8. Fair Accounting Practice in the Commercial Code of Japan

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pp. 87-101

The 1974 revision of the Commercial Code of Japan adopted for the first time in history the term ''fair accounting practice" (Article 32 [2] of the Commercial Code in Japan). Viewed from the context of the law, it was a concept...

Part Three

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pp. 103-193

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9. Calculation Regulations in the Federal Republic of Germany: Part I

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pp. 105-121

As I said earlier, Dr. Kotaro Tanaka, a prominent scholar representing Japanese academic circles on the subject of commercial laws, made a fatal error in grasping the concept of the "principles of regular...

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10. Calculation Regulations in the Federal Republic of Germany: Part II

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pp. 122-133

Paragraph 3 of Article 146 of the current Tax Code (AO), which constitutes the nucleus of the calculation regulations of the tax laws of the Federal Republic of Germany, stipulates: "The entries and other required...

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11. Calculation Regulations in the Federal Republic of Germany: Part III

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pp. 134-151

Considering the order of my arguments, I should now introduce the full text of the revision of the German Commercial Code that has been made a positive law. In the course of drafting the provisions of the revised law...

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12. The Formation of an Especially Close Connection between Civil Law and the Tax Laws

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pp. 152-179

The reader may remember my earlier remarks about Gerd Spangemacher. I pointed out that Mr. Spangemacher, the presiding judge of the Federal Finance Court in the Federal Republic of Germany...

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13. The Calculation Regulations in the United States and England

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pp. 180-193

The Companies Act of 1948 in England had a total of 462 articles, along with 8 tables. Since the enactment of the Companies Act of 1862, among many companies acts that became indicative of an entire era...

Part Four

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pp. 195-260

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14. The Problems of the Fourth EC Guideline and the Seventh EC Guideline

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pp. 197-227

I have repeatedly referred to the threefold structure of the concept of the principles of regular bookkeeping, but I have not yet touched on several problems with the principles of regular bookkeeping that are the result...

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15. Problems Relating to Union Européene des Experts Comptables, Economiques et Financiers (U.E.C.)

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pp. 228-239

A special issue, dated April 3, 1980, of The Accountant, the journal for professional accountants in the United Kingdom, is entitled "Annual Review 1979-80." The issue carries an article entitled "Foreign Affairs—International...

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16. The Problem of the "Declaration of Completeness"

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pp. 240-249

It may be due to poor scholarship on my part, but I have been unable to locate any Japanese accounting dictionary or book that scientifically treats the problem of the "declaration of completeness," which...

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17. Principles of Regular Bookkeeping and Electronic Data Processing

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pp. 250-260

I do not know whether there are some legal accounting standards in Japan in regard to this subject. I am aware of the statement by the director of the Civil Affairs Bureau of the Ministry of Justice, dated...

References

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pp. 261-270

Index

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pp. 271-274


E-ISBN-13: 9780814737774
E-ISBN-10: 0814737773
Print-ISBN-13: 9780814737552
Print-ISBN-10: 0814737552

Page Count: 275
Publication Year: 1993

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Subject Headings

  • Taxation -- Law and legislation -- Germany.
  • Taxation -- Law and legislation -- Japan.
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