Publications
New global rules set to end race to cut corporate taxes
AbstractProfessor Masao Yoshimura is interviewed about the fixed 15% international rate of corporate tax.
Digital Network Responses of the Libraries and etc. [in Japanese]
AbstractThis article outlines the content of the amendment to Article 31 (Digital Network Support for Libraries, etc.) of the Copyright Act of Japan promulgated in June 2021, and discusses future issues such as norm formation through soft law, the scope of libraries, etc., and the utilization of out-of-print materials.
The Impact of “a Minimum Corporate Tax Rate of 15 Percent” －Global Tax Governance [in Japanese]
AbstractA minimum tax rate of 15 percent is not a sufficient level to end tax competition. In order to effectively address the issue of international taxation, it is necessary to take advantage of the opportunity to discuss international adjustments.
The Development of a Legal Notion of Equal Employment in the U.S ‐ Using Gillian Thomas’s Book as a Guide [in Japanese]
AbstractUsing Because of Sex: One Law, Ten Cases, and Fifty Years That Changed American Women’s Lives at Work as a guide, the article provides an overview of the development of what constitute unlawful sex discrimination under the Title VII of the Civil Rights Act of 1964, relevant judicial precedents, and legislative changes to date. With the exception of a few cases, women have filed lawsuits against employers as individuals, and the fact that these cases have accumulated to form legal notions to this day reveals the American-ness.
The Spread of COVID-19 and the 137 th Annual Meeting [in Japanese]
AbstractIt is another important task for labor law to build a better social system that takes into account the changes triggered by COVID-19.
European Trends on Digital Platform Regulation [in Japanese]
AbstractRegarding the various EU digital platform (DPF) regulations, this article deals with DPF-related institutional reforms and legislation introduced by the European Commission from 2014 to the present.
Making the National Archives from the Perspective of Future Users [in Japanese]
AbstractThe National Archives will need to be constantly reviewed from the perspective of the diverse users of the future.
Special Libraries and Copyright Latest Trends 2021 [in Japanese]
AbstractThe article explains the revision of Article 31 of the Copyright Acts.
More Japanese companies disclose tax bills by country
AbstractProfessor Masao Yoshimura is interviewed on the issue of Japanese companies’ tax payment disclosure and the increasing need for more transparency regarding their operations abroad.