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The Japanese Issues And Perspective On The Convergence Of International Accounting Standards, Mitsuru Misawa
The Japanese Issues And Perspective On The Convergence Of International Accounting Standards, Mitsuru Misawa
Northwestern Journal of International Law & Business
Japan is negotiating diligently with the European Union and is asking for its approval of the Japanese accounting standard as an equivalent to the IFRSs. If the Japanese accounting standard fails to be recognized as an equivalent of the IFRSs, disclosure by Japanese companies based on the Japanese accounting standard currently in the European Union would not be allowed. This would severely affect the financing activities of Japanese companies seeking to raise funds in the European Union. Japanese corporations are also concerned about the possibility that Japanese accounting standards could be branded as inferior to the European or U.S. Accounting …
The Law And Culture Of The Apology In Korean Dispute Settlement (With Japan And The United States In Mind), Ilhyung Lee
The Law And Culture Of The Apology In Korean Dispute Settlement (With Japan And The United States In Mind), Ilhyung Lee
Michigan Journal of International Law
This Article addresses the apology in civil dispute settlement in Korea, Japan's neighbor across the East Sea, using the U.S.-Japan comparative discussion as a helpful frame of reference. Part I provides the necessary background on the meaning of the apology and the leading commentary along the U.S.-Japan axis, beginning with the work of Wagatsuma and Rosett. Culture appears in this discussion in two regards. First, a question arises as to whether the very meaning of the apology as noted in the commentary reflects the U.S. cultural orientation, or instead has universal application. Second, some argue that cultural norms explain the …
Article 9 Of The Constitution Of Japan And The Use Of Procedural And Substantive Heuristics For Consensus, Mark A. Chinen
Article 9 Of The Constitution Of Japan And The Use Of Procedural And Substantive Heuristics For Consensus, Mark A. Chinen
Michigan Journal of International Law
This Article’s purpose is to examine the revision debates through the lens of recent scholarship on constitutional decisionmaking to see what lessons might be drawn about constitutionalism in Japan and elsewhere. In Part I, the author discusses Article 9's text and interpretation and focus on three controversies: first, Japan's ability to use force to defend itself and the related issue of the constitutionality of the Japan Self Defense Force (SDF); second, Japan's ability to engage in collective self-defense, which impacts the state's security relationship with the United States under the U.S.-Japan Mutual Security Agreement; and finally, Japan's ability to participate …