Accounting / Tax accounting
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“Tax law” is a field of law that has been developed in Japan since the 1950s, when full-fledged research and education began in the 1950s, following the recommendation of Shaup. The legal system consists of the tax substantive law, the tax procedure law, the tax dispute law and the tax penalization law, according to the taxonomy of Hiroshi Kaneko, a tax law scholar. It was a subject and a compulsory subject for the Certified Public Accountant Exam. ”