A COMPREHENSIVE STUDY ON THE TREATMENT OF FOREIGN CURRENCIES

日本法律对外币的处理一直很混乱，尽管日本的金融机构在外汇市场上非常活跃，特别是在欧元货币市场上。造成这种不确定性的主要原因之一是日本国内和国际货币之间的简单分离。在日本法律下，几乎每个人都认为侵权案件中的损害赔偿必须以日元(日元)索赔，遵循一个旧的法院判例。然而，这种待遇的理由是不够的。在400多年的英国，法院已经采取了类似的待遇，但它被一扫而空。在美国和加拿大也有一个非常有趣的发展。在这项研究中，我得出的结论是，没有理由支持上述处理，而且，就像在合同案件中一样，侵权行为中的外币索赔应该是ADMITTED。在日本法律中，没有“SCHADENSWAHRUNG”的概念。这是涉外案件中暴利的原因。在这项研究中，通过比较研究，我得出结论，日本法律也应该引入这一概念，损害赔偿的货币必须在法庭上确定。这些问题是必须澄清的例子，作为法律冲突问题的先决条件。本研究也澄清了日本法律的后一方面。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.