Tax Terms in English

This page collates resources and posts related to understanding and interpreting Japanese tax law and regulations. A key part of these resources is the searchable database of defined terms used for Japanese tax purposes which is linked below. Where this site includes a term that is capitalised or abbreviated this indicates that it is a technical tax term whose meaning can be found in this data base. Where such technical terms are included in post the post will also included links to the term in this database for at least the first occurrence in the post. For example, you can test the link here for Share Exchange or Deferred Assets for example.

The database can be accessed at its hosted site through the link below and readers may find it easier to use on this version.  It has also been embedded at the end of this section.

Click here for database access

The database includes a term in original Japanese along with an English translation and and abbreviation. The English translation has been made as close as possible to the original term in Japanese but it is not unusual for an overly literal translation to be confusing or ambiguous so where necessary the translation has been formulated to avoid such problems. A romanization of the Japanese term is also included. Many of the terms in the database are defined terms within the Japanese tax, corporate or other laws while others are defined by this site or by other commentators for convenience in discussing a particular topic. Where possible the text of the original Japanese has been copied into the relevant record along with a cross reference to the Japanese law concerned.

The database is open to public access. If any readers of this blog would like to link to individual records then please contact the editor through the contact form below for instructions on how to compose the URL.