Zur Erhöhung der Umsatzsteuer in Japan und insbesondere zur Kleinunternehmerproblematik

Abstract

Hardly any other tax-related topic stirs as fierce political controversy in Japan as the shōhi-zei (consumption tax, VAT). Raising VAT has always been a sensitive political issue and has led to the resignation of several cabinet ministers over time. Despite the fact that Germany has a much higher rate of VAT, it is interesting to note that the existence of VAT itself has never been questioned within Germany. To grasp the political dispute in Japan, it is essential to understand the genesis of the Japanese VAT system and how it is currently implemented. In light of the recent increase in VAT in Japan this article outlines relevant aspects of the development of VAT in Japan. It also compares regulation in Japan and Germany and discusses the underlying legal issues with particular emphasis on regulations for small businesses.