Hastings International and Comparative Law Review


Masana Hasegawa


Japan's securities market, as an international capital market, contributes to the economy of other nations. The author describes how interest, dividends, and transfers of securities are taxed in Japan and argues that the securities taxation system should be modified to encourage Japanese and overseas investors to continue contributing to global economic development through investment in the Japanese securities market. In this Article, the author explores the development of the Japanese securities taxation system and analyzes proposed revisions to the current system.