The Institute of Tax Research and Literature was established in May 1991 for the purpose of contributing to the development and improvement of tax practice in Japan. We collect and manage materials and data related to taxes and make them available widely to the public, thereby contributing to the dissemination of the concept of tax payment and the development of research and study on taxes.

  • Grant the Award of The Institute of Tax Research and Literature for excellent books and papers on taxes each year in order to promote study on tax jurisprudence and academic fields closely related to tax laws.
  • Publish the Corporation Tax Act of Japan and Income Tax Act of Japan, Bilingual Japanese and English Editions, which incorporate each year’s tax law amendments.
  • Provide subsidies to people engaging in research and study on tax laws and tax execution to cover expenses for publishing their study results, and also provide subsidies to talented researchers to cover expenses for studying abroad so that they can devote themselves to studying at universities and other research institutes overseas.

Corporation Tax Act of Japan and Income Tax Act of Japan Bilingual Japanese and English Edition

We publish the Corporation Tax Act of Japan and Income Tax Act of Japan, Bilingual Japanese and English Editions, which incorporate each year’s tax law amendments.

Click here to apply for viewing the materials

Award of The Institute of Tax Research and Literature

We grant the award for excellent books and papers on taxes and a cash prize to their authors each year in order to promote study on tax jurisprudence and academic fields closely related to tax laws.

Library holdings

Japanese
publications		Foreign
publications
Books22,246 titles13,622 titles
Periodicals46,297 titles37,078 titles
PDF-13,667 titles
Total68,543 titles64,367 titles
As of Dec 1, 2022

List of accessible databases

Japanese databases

  • TKC Law Library
  • National Tax Agency
    Prompt Reports
  • All about tax law
    amendments
  • Weekly Tax News
  • Tax Commission reports
  • Tax lawsuits

Foreign databases

  • CCH
  • Hein Online
    （Core; Taxation & Economic Reform in America）
  • IBFD Tax Research Platform
  • Juris Das Recghtportal
  • Lexis
  • Lexis All Commonwelths
  • Lexis China
  • OECD

Access

NameThe Institute of Tax Research and Literature
Address3-45-13 Minamidai, Nakano-ku, Tokyo
Phone03-5340-1131