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战后日本现代税收制度的确立与完善对日本经济的发展作出了重要贡献。日本的国际税收发展的历史实际上就是税收制度与本国经济的发展变化,尤其是国际化和全球化相适应,与时俱进的发展过程。日本的国际税收制度演变提示了税法的变动是如何适应现代全球环境的一种模式。
The establishment and perfection of Japan’s modern tax system after the war made important contributions to the economic development of Japan. The history of Japan’s international tax revenue development is actually the development of the taxation system in keeping with the development and changes of the domestic economy, especially internationalization and globalization, and advancing with the times. The evolution of Japan’s international tax system suggests how the changes in tax law can be adapted to the modern global environment.