A COMPREHENSIVE STUDY ON THE TREATMENT OF FOREIGN CURRENCIES

尽管日本金融机构在国外，特别是在欧洲货币市场上非常活跃，但在日本法律中对外国货币的处理一直存在很大的混乱。造成这种不确定性的主要原因之一是日本国内和国际事务的简单分离。根据日本法律，几乎所有人都认为侵权案件中的损害赔偿必须以日元索赔。（日元），根据一个古老的法庭案例。然而，这种治疗的理由是不够的。在英国，400多年来，类似的治疗方法被法院采用，但它被淘汰了。在美国和加拿大也有一个非常有趣的案例。在这项研究中，我得出结论，没有理由支持上述治疗方法，并且，与合同案件一样，应受理侵权行为中的外币索赔。根据日本法律，没有“Schadenswahrung”的概念。在本研究中，笔者通过比较研究，认为日本法律也应该引入这一概念。这些问题是必须作为冲突的先决条件加以说明的例子。法律问题。本研究还阐明了日本法律的最新方面。跨境破产案件中日本和外国税务索赔的处理是本研究处理的主要问题之一。

THE TREATMENT OF FOREIGN CURRENCIES UNDER THE JAPANESE LAW HAS BEEN KEPT IN A GREAT CONFUSION,ALTHOUGH THE JAPANESE FINANCIAL INSTITUTIONS ARE VERY ACTIVE IN FOREIN,ESPECIALLY IN EURO-CURRENCY MARKETS.ONE OF THE MAIN REASON FOR THAT UNCERTAINTY IS THE SIMPLE SEPARATION PREVAILING IN JAPAN BETWEEN DOMESTIC AND INTERNATIONAL MATTERS.UNDER THE JAPANESE LAW,ALMOST EVERYBODY THINKS THAT DAMAGES IN TORTS CASES MUST BE CLAIMED IN YEN (THE JAPANESE CURRENCY), FOLLOWING AN OLD COURT CASE.HOWEVER,THE REASON FOR THAT TREATMENT IS NOT ENOUGH.IN ENGLAND,MORE THAN 400 YEARS,SIMILAR TREATMENT HAD BEEN ADOPTED BY COURTS,BUT IT WAS SWEPT AWAY.THERE WAS A VERY INTERESTING DEVELOPMENTS IN THE U.S.A.AND CANADA,TOO.IN THIS STUDY,I CONCLUDED THAT THERE WAS NO REASON TO SUPPORT THE ABOVE-MENTIONED TREATMENT,AND THAT,AS IN CONTRACT CASES,FOREIGN CURRENCY CLAIMS IN TORTS SHOULD BE ADMITTED.UNDER THE JAPANESE LAW,THERE HAS BEEN NO NOTION OF "SCHADENSWAHRUNG". THAT HAS BEEN THE CAUSE OF WINDFALL PROFITS IN CASES INVOLVING FOREIGN CURRENCIES.IN THIS STUDY,I CONCLUDED,UNDER A COMPARATIVE STUDY,THAT SUCH A NOTION SHOULD BE INTRODUCED IN THE JAPANESE LAW,TOO,AND THE CURRENCY UNDER WHICH THE DAMAGES HAD BEEN FELT MUST BE IDENTIFIED IN COURT PPOCEEDINGS.THESE ISSUES ARE THE EXAMPLES WHICH MUST BE CLARIFIED AS THE PREREQUISITES FOR CONFLICT-OF-LAWS PROBLEMS.THE LATTER ASPECTS OF THE JAPANESE LAW WERE CLARIFIED IN THIS STUDY,TOO.THE TREATMENT OF THE JAPANESE AND FOREIGN TAX CLAIMS IN CROSS-BORDER BANKRUPTCY CASES IS ONE OF THE MAJOR ISSUES TREATED IN THIS STUDY.