历史的回顾日本的反倾销税,在日本国内法上称之为不当廉卖关税。这是建立在关贸总协定基础上的法律规定,是以接受关贸总协定第六条和《关于执行关贸总协定第六条的协议》(以下简称《协议》)的形式落实在日本《关税定率法》中的。根据该法的规定,日本还制订了《关于不当廉卖的政令》(以下简称“政令”)。这些有关反倾销的法律规定在1980年做了重大修改。1986年12月,为了明确反倾销程序,日本政府公布了《关于补贴关税及倾 Historical review Japan’s anti-dumping duties are called in the Japanese domestic law as improper duties. This is a legal provision based on the GATT and it is implemented in Japan in the form of the acceptance of Article 6 of the GATT and the Agreement on the Implementation of Article 6 of the GATT (hereinafter referred to as the “Agreement”). In the Customs Tariff Law. According to the provisions of the law, Japan has also formulated the “Decree on the improper sale of bad faith” (hereinafter referred to as “the decree”). These legal provisions concerning anti-dumping made major changes in 1980. In December 1986, in order to clarify the anti-dumping procedures, the Japanese government announced "on subsidy tariffs and dumping