Definitions of Japanese tax, legal and other terms

A well known landmark in a passageway under Shinjuku Station

When interpreting tax matters it is critical to have a proper understanding of the terms used in Japanese legislation, accounting standards or similar technical documents. In order to help users of the Japan Tax Site get such an understanding the Site has developed a searchable database (the ‘Tax Definitions Database‘) of translations and explanations of Japanese technical terms that are frequently used in a tax context.

At the time of writing this post the number of defined terms is just over one hundred but this number will expand rapidly as the site expands. Capitalised terms with links seen on the site such as Tax Instructions and Complete Controlling Relationship link to the database.

At the end of this post is an embedded version of the database. The database includes the original Japanese term, an English translation of the term, a romanization of the Japanese term and an explanation or additional background information about the term itself. English translations have been made as close to the original Japanese term as possible. However literal translations can often be confusing, so in many cases a clearer English term or the romanization of the Japanese term has been used. Where a term is defined in Japanese law, regulations or similar the original Japanese text of the definition has been copied into the database and a cross reference provided. Many of the terms, though, have been defined for the use of this site or by other Japanese tax or legal commentaries, so in this case no additional Japanese definition or cross reference is given.

Although the embedded database below is fully functional users may find it easier to refer to the database at its hosted location here. The page on this site on definitions and regulations also explains and links to the database.

Any comments from users of this site are welcome. The database is public and can be linked to by other sites and so if any users would like details on how to construct the link please contact the site using the form below.

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