Research Programs: Policy Assessment

Future Challenge and Empirical Analysis of Corporate Taxation

Project Leader/Sub-Leader

SATO Motohiro

SATO Motohiro (Faculty Fellow)



In Japan, “Growth-oriented corporate tax reform” has been implemented from the perspective of promoting economic growth by reducing the effective corporate tax rate and expanding the tax base of corporations. Looking around the world, corporate tax systems are undergoing major changes amid the globalization and digitalization of corporate activities, including the introduction of digital taxation and the minimum corporate tax rate. In Japan, it is necessary to seek a tax system that adapts to global trends while taking into account the effects of past tax reforms.

This research has 2 objectives; (1) quantitative analysis of the corporate tax provisions, past tax reform, and the impact of tax reforms that may be implemented in the future. and (2) discussion of future corporate taxation through workshops.

October 17, 2022 - September 30, 2025

(During the research project period, the research activity period is set from October 17, 2022 to March 31, 2025, and the data usage reporting period is set from April 1, 2025 to September 30, 2025.)