( PDF Format )

1. Introduction
2. Tax Systems to Support Sustained Growth of Businesses
   1. Designing Effective Corporate Taxation
   2. Corporate Taxation and Other Issues
   3. Accelerating growth of startups
   4. Housing, urban, and land tax systems
   5. Local taxes
   6. Improved tax payment environment and others
3. Tax Systems to Achieve a Sustainable Economic Society
   1. Tax systems to boost middle class population
   2. Tax systems to promote GX
   3. Automobile-related taxes
4. Tax Systems to Support Global Corporate Activities
   1. International agreement on Pillar One (allocation of new taxing rights to market countries) and Pillar 2 (global minimum taxation), which aim to address the taxation challenges associated with economic digitalization, along with related domestic legislation and smooth implementation
   2. Review of Controlled Foreign Corporation (CFC) tax system
   3. Tax treaty