A Comparative Study : Dispute of Resolution on Tax Law

本研究是一项关于在税法案件中适用和解/争议解决方案的可能性的国际比较调查。传统上，这在日本似乎是被禁止的（民法司法管辖区也是如此）。然而，我意识到，在几个条件下（例2）。在法官的倡议下，和解可能被允许，并且跨境案件的争议解决(例如：转让定价)将在不久的将来成为诉讼成本相当有用的措施。

This Study is an international comparative survey in relation to the possibility to apply the settlement/dispute resolutions on tax law cases. Traditionally, it seemed to be prohibited in Japan(same in civil law jurisdictions). Nevertheless, I realized that under the several conditions(Ex. by the judge's initiative) the settlement may be allowed and that the dispute resolutions on the cross border cases(Ex. Transfer Pricing) would become in the light of litigation costs quite useful measure in the near future.