This Non Technical Summary does not constitute part of the above-captioned Discussion Paper but has been prepared for the purpose of providing a bold outline of the paper, based on findings from the ...

We conducted a questionnaire survey for 2,100 unlisted manufacturers engaged in exports during the 2010s and received responses from 300 firms. By constructing a database with invoice currency choice ...

Oct. 1 will mark a major turning point in Japan’s consumption tax rate with the start of an invoice system. Small businesses and freelance workers fret that they may face the prospect of paying ...