Chapter

The Taxation of Investment Income and Savings

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0008
 The Taxation of Investment Income and Savings

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Analyses the impact of income taxes on saving behaviour. Japan's high savings rate during the post‐war period has received worldwide attention in connection with the country's notable economic performance. There has been a general belief that the high rate of personal savings has been stimulated by the tax policy of the government with special tax measures.

Keywords: capital gains; income tax; maruyu; personal savings; tax policy

Chapter.  6781 words.  Illustrated.

Subjects: Business and Management

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