Yoshihiro Masui (University of Tokyo) presents Japan as a Tax Treaty Partner at UConn today as part of its Tax Lecture Series.  Here is the abstract:

Given the weight of the Japanese economy in a global market, it is increasingly important to have an understanding of Japanese tax rules. And one can fully appreciate the present system only when one knows its historical background. The purpose of this article is to provide a historical overview of the Japanese corporate tax rules on inbound and outbound transactions. The particular Japanese experience may be of more general interest because it shows a pattern of legal evolution similar to many other jurisdictions. The current Japanese tax rules face the challenge of globalization, accelerated by the advent of information technology. The evolution of international tax rules in Japan demonstrates a pattern of how tax law changes as a traditional rural economy adapts itself to a modern global environment. This article proceeds in a chronological order. It focuses on major legislative changes in the following stages: the early years (1899-1940); the war period (1940-1945); postwar reforms and opening of the economy (1945-1962); establishment of the core system (1962-1973); and additions of countermeasures (1973-present).