The prospectus

Public interest incorporated association Institute of Tax Research and Literature
（founded on 16th May, 1991）
The Founder : Takeshi Iizuka

Tax law is the law most closely related to people's lives. In Japan, however, because of the complexity of the law itself, and its close connection with other laws, or even studies unrelated to law, only a small number of people research the subject independently. In fact, the area of tax jurisprudence only became established as a recognized field of study after World War II. Owing to this, it can still be considered a relatively new subject, especially when compared to other areas of law. Such specialist fields as the comparison of Japanese and foreign tax laws, and the study of the relationship between tax law and computer accounting arising from the rapid development of technology, are subjects which are still studied by only a very few experts. However people's awareness of tax law is growing. At the same time the economy is becoming ever more complex. Because of this, an increased knowledge and study of tax-related issues is more important than ever.

Although I am simply an accountant and researcher, I have devoted half of my life to the study and practice of tax, and have built up an extensive and valuable collection of foreign literature in this field, including many books that are unobtainable today. I have always hoped to make my collection open to the public in order that it should assist those who wish to pursue their studies in this area, thereby developing and nurturing human resources which focus on studies concerned with tax laws.

With these goals in mind, the ITRL was established for the following three main purposes.
1) To collect materials that concern tax and archive them along with literature obtained by Takeshi Iizuka, and also make them available to the public for their use.
2) To provide dedicated and thorough research assistance in studying tax law theory and/or taxation accounting theory, with particular attention to studies of the comparison between domestic and foreign tax laws, or the relationship between tax law and computer accounting.
3) To develop and nurture human resources in the field of tax law study, thereby improving our understanding and knowledge of tax and the tax system.

May 1991