The Japanese Congress enacts the Pass-on Consumption Tax Act (POCTA) to prevent exploitative abuse when consumption tax rates are raised in the near future

Japan has enacted an Act which is relevant to discussion of exploitative abuse. The Act in question is the Pass-on Consumption Tax Act (Act No. 41 of the 12th June 2013), termed “POCTA” in this essay [1]. 1. Overview Japan plans to raise consumption tax rates (from 5% to 8%) on the 1st April 2014 and again on the 1st October 2015 (from 8% to 10%). This was approved by Congress by the passing of an Act in 2012 (Act No. 68 of the 22nd August 2012). Politicians in Congress favor the suggestion that small- and medium-sized enterprises (“SMEs”) will pass the increased tax burden onto customers. On 5th June 2013, Congress passed the POCTA [2]. This Act has only a temporary effect, being in force from the 1st October 2013 (pursuant to Government Order No. 182 of the 14th June 2013) to the

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Tadashi Shiraishi, The Japanese Congress enacts the Pass-on Consumption Tax Act (POCTA) to prevent exploitative abuse when consumption tax rates are raised in the near future, 12 June 2013, e-Competitions Bulletin Japan Antitrust, Art. N° 53100

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