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[Excerpt] The purpose of this publication is to provide foreign investors with a broad overview of the legal framework within which business is conducted in Japan. This publication deals primarily with: • The regulation of foreign investment in Japan, including the Japanese Government’s policy on foreign investment; • The legal structures available for investors in Japan; • The tax system imposed by the national and prefectural governments; and • The general system of business regulation applicable in Japan. This publication has been prepared by Baker & McKenzie GJBJ / Tokyo Aoyama Aoki Law Office as a general guide for those persons or corporations considering making an investment in Japan. Before specific investment is made, however, consideration should be given to specific laws and regulations that may affect the investment decision.


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