Collected Articles and Essays on Tax Law, vol. 3 Kazei Riron no Kenkyu (Studies on Tax Theory)

Volume 3: Studies in Tax Theory
— Foundational Theories Supporting Taxation and Their Policy Development
 
Volume 3 interrogates the foundational theories of tax law and the mechanisms of policy-oriented taxation, directly examining the theoretical premises that underpin the sovereign act of taxation itself.
 
Part III: Foundational Theory
This section examines fundamental principles such as the legality principle of taxation and tax equity, drawing upon comparative law and constitutional theory. It squarely addresses the normative question: How can taxation, as an exercise of state power, be legitimately justified?
 
The discourse further explores the role of non-statutory elements—such as soft law, social norms, and shared societal understandings—in the interpretation of tax law. Tax law is thus conceptualized not merely as a rigid system of written statutes, but as a normative order functioning within broader social practice.
 
A series of essays on the disregard of tax avoidance schemes explores the theoretical limits and inherent risks of general anti-avoidance doctrines. These studies utilize meticulous analyses of fact-finding, corporate law relationships, and historical developments to define the boundaries of legitimate tax planning.
 
Part IV: Policy Taxation
Part IV examines the significance and limitations of utilizing taxation as an instrument of public policy. Through analyses grounded in economic reasoning, regulatory techniques, environmental taxes, and incentive-based measures, this section systematically organizes the relationship between fiscal law and social policy.
 
The Significance of Volume 3
Volume 3 plays a pivotal role in theorizing tax law at the intersection of the state, the market, and social norms. It serves as the theoretical core that bridges the various themes explored across the entire collection.
 

(Written by NAKAZATO Minoru, Professor Emeritus, Graduate Schools for Law and Politics / 2026)