Digital Commons Network^™

A Technological Approach To Reforming Japan's Consumption Tax, Richard Thompson Ainsworth

Faculty Scholarship

Significant change has been forecast for the Japanese Consumption Tax. Revenue needs are pressing, and the Consumption Tax appears to be underutilized. Should the rate be doubled from 5% to 10%, or more? If so, will rate increases necessitate further structural changes – recasting this annual credit-subtraction levy into a European style credit-invoice VAT? These options have not proven to be politically palatable, but they are directions that have been under active consideration.

On October 1, 2013 the Japanese Cabinet Office announced that the Consumption Tax would rise from 5% to 8% effective April 1, 2014. The rate will increase …

Maneuvering Modernity: Family Law As A Battle Field In Colonial Taiwan (1895-1945), Yun-Ru Chen

2013 New England Association for Asian Studies Conference

Twenty five years after launching its own legal modernization in response to Western imperialism, Japan imposed a modern legal system upon its first colony, Taiwan. In accordance with the “respecting old custom” colonial policy, the Japanese created a system called Taiwanese customary law, a mixture of imperial Chinese laws, local customs and European legal concepts, and gradually implemented its newly adopted European-style Meiji Civil Code (1898). However, even since the late 1910s when the colonial policy changed into “full-flag assimilation,” family law remained an exception to the transplantation of Japanese laws. That did not, however, mean that family law was …

Japan As A Postmodern Legal Reality, Rosemary L. Harding, Antonios E. Platsas

University of Miami International and Comparative Law Review

No abstract provided.

Feminism And The Nation-State In Japan, Vera C. Mackie

Vera Mackie

The first Japanese edition of the book appeared at the height of debates about the interpretation of the Asia-Pacific War, debates which were also linked to conflicts about how the past should be represented in school textbooks.2 Much of this controversy revolved around the issue of enforced military prostitution/military sexual slavery.3 In 1991 Kim Hak-Sun (1924–1997) was one of the few women to come out in public in her own name to narrate her experiences in the enforced military prostitution system and demand an apology and compensation from the Japanese government. She was soon joined by survivors from Korea and …

Taxation And Incentives In The Business Enterprise, David Gamage, Shruti Rana

Shruti Rana

This book chapter discusses the tax perspective on business enterprise law with a comparative focus on the U.S. and Japan.

Transformation Of Trust Ideas In Japan: Drafting Of The Trust Act 1922, Masayuki Tamaruya

Masayuki Tamaruya

No abstract provided.

The Role Of Courts In "Making" Law In Japan: The Communitarian Conservatism Of Japanese Judges, John O. Haley

Vanderbilt Law School Faculty Publications

Professor Haley is an outstanding international and comparative law scholars, widely credited with having popularized Japanese legal studies in the United States. In 1969, Haley received a fellowship from the University of Washington and was in one of the first classes to graduate from the Asian Law Program, now, the Asian Law Center. After working for several years in law firms in Japan, he joined the law faculty at the University of Washington, where he remained for nearly twenty-six years during which time he directed the Asian and Comparative Law Program. In June 2012, Professor Haley was awarded The Order …

New Women, Modern Girls And The Shifting Semiotics Of Gender In Early Twentieth Century Japan, Vera C. Mackie

Faculty of Law, Humanities and the Arts - Papers (Archive)

No abstract provided.

Academic Employment And Gender Equity Legislation In Australia And Japan, 1970-2010, Kirsti Rawstron

Faculty of Law, Humanities and the Arts - Papers (Archive)

Purpose - The purpose of this paper is to examine the rate of change of men and women's employment as university academic staff in Australia and Japan; and, drawing on quantitative methods, show differences in the rate of change since the introduction of anti-sex discrimination legislation. The author also includes a discussion of programmes designed to increase female participation in academic positions to provide background to the existing changes.

Design/methodology/approach - Using statistics published by the Ministries of Education of both countries, a time series of female participation at each level of academic staff was constructed. Breakpoint analysis is used …

Japan's Biopolitical Crisis: Care Provision In A Transnational Frame, Vera Mackie

Faculty of Law, Humanities and the Arts - Papers (Archive)

In this article I consider recent policies on care provision in Japan, including the employment of immigrant workers. My discussion is framed by Michel Foucault's concepts of ‘biopower’ and ‘biopolitics’: a mode of governmentality focused on the management of populations. In the current age of economic globalization, however, biopolitics also crosses national boundaries. Raewyn Connell has described a ‘global gender order’ whereby gender relations are shaped by power structures which transcend the level of the nation-state. This involves the connections between different local gender orders and gender orders which transcend the scale of the nation-state. The migration of care workers …

Feminism And The Nation-State In Japan, Vera C. Mackie

Faculty of Law, Humanities and the Arts - Papers (Archive)

The first Japanese edition of the book appeared at the height of debates about the interpretation of the Asia-Pacific War, debates which were also linked to conflicts about how the past should be represented in school textbooks.2 Much of this controversy revolved around the issue of enforced military prostitution/military sexual slavery.3 In 1991 Kim Hak-Sun (1924–1997) was one of the few women to come out in public in her own name to narrate her experiences in the enforced military prostitution system and demand an apology and compensation from the Japanese government. She was soon joined by survivors from Korea and …

Successes, Failures, And Remaining Issues Of The Justice System Reform In Japan: An Introduction To The Symposium Issue, Setsuo Miyazawa

Faculty Scholarship

No abstract provided.