Comparative Tax Jurisprudence: Germany and Japan
Frontmatter -- Contents -- Preface -- Part One -- 1. The Essence of the Concept of the Principles of Regular Accounting -- 2. The Principles of Regular Accounting Viewed as Moral Obligations of a Positive Law -- 3. The Principle of "Timeliness" -- 4. The Principle of "Materiality" and Its Criticism -- Part Two -- 5. Erroneous Theories of Dr. Kotaro Tanaka -- 6. Critical Review of the Opinions of Respectable Japanese Scholars: Part I -- 7. Critical Review of the Opinions of Respectable Japanese Scholars: Part II -- 8. Fair Accounting Practice in the Commercial Code of Japan -- Part Three -- 9. Calculation Regulations in the Federal Republic of Germany: Part I -- 10. Calculation Regulations in the Federal Republic of Germany: Part II -- 11. Calculation Regulations in the Federal Republic of Germany: Part III -- 12. The Formation of an Especially Close Connection between Civil Law and the Tax Laws -- 13. The Calculation Regulations in the United States and England -- Part Four -- 14. The Problems of the Fourth EC Guideline and the Seventh EC Guideline -- 15. Problems Relating to Union Europeenne des Experts Comptables, Economiques et Financiers (U.E.C.) -- 16. The Problem of the "Declaration of Completeness" -- 17. Principles of Regular Bookkeeping and Electronic Data Processing -- References -- Index