1. VARIETIES OF VAT IN USE
2. AND APPENDIXES by approving the changes contained in LAW NO. 49, 2000; CABINET ORDER (SHOUHIZEIHOU SEKOUREI) NO. 360, 1988 (most recent amendment;Japan's Revised;Art,1988
3. For a translation of the appendixes to Japan's revised consumption tax law, Law No. 108 see: Translation of Exemptions to Japan's Revised Consumption Tax Law;Beyer;WTD,1988
4. Article 66-4. The legislation is supplemented by the SMTL Enforcement Order Article (Sozeitokubetsu-sochihou-sekourei) 39-12 and the SMTL Ministerial Order Article 22-11. The National Tax Administration's interpretation of the transfer pricing laws and regulations is set out in the SMTL Basic Circular. Japan follows the OECD Guidelines. The CUP method is specified at SMTL Article;The Japanese transfer pricing legislation is codified in the Special Taxation Measures Law (Sozei-tokubetsusochihou) (STML)
5. Astyanax