Study of Legal Issues on Internet Finance

我们对过去有关互联网金融的学术研究和研究机构的各种报告进行了全面的调查，并对互联网金融的法律和税收现状进行了回顾。我们还对主要发达国家在这方面的趋势进行了广泛的调查。在此调查的基础上，我们确定了日本在这方面的法律和税收问题。我们发现，在这一领域有许多法律和税收问题需要考虑，相关问题从现有的基本法(如民法典和商法典)到经济法(如反垄断法和证券法)，也呼吁出台新的立法，如电子签名法。互联网金融为公司，特别是中小型公司提供了一种新的融资手段，有利于国民经济，美国一直相当积极地准备法律基础设施，以支持这一快速发展的领域。相比之下，在日本，互联网金融的实践和法律框架仍然不发达。因此，我们得出的结论是，日本应该准备好法律基础设施，以支持未来互联网金融的发展。本着这一精神，我们就法律和税收改革提出了具体建议。

We made a comprehensive investigation into the past academic studies and various reports by research organizations concerning Internet finance, and reviewed the current status of law and taxation on Internet finance. We also made a wide inquiry into the trends in major advanced countries in this area. On the basis of this investigation, we identified legal and tax issues in Japan in this area. We found that there are many legal and tax issues to be considered in this area, and that the relevant issues range from existing basic laws (such as civil code and commercial code) to economic laws (such as antimonopoly law and securities law), and also call for introduction of new legislation such as electronic signature law. Internet finance provides a new means of funding for firms, particularly small and medium size firms, and is beneficial to the national economy, and the United States has been quite active in preparing legal infrastructure to support this rapidly developing area. In contrast, in Japan, both practice and the legal framework for Internet finance remain underdeveloped. Thus, we came to conclusion that legal infrastructure should be prepared in Japan to support future development of Internet finance. In this vein, we made specific proposals for legal and tax changes.