Abstract
This chapter is a review of some impacts of corporate tax on location decision of MNEs in Japan. The corporate income tax system affects multinational corporations through various routes such as tax rates, tax base, and tax risk. Our issues can be summarized into three. The first is to observe the public data and to clarify the problems of the Japanese tax system. Second, how much Japanese multinationals care about tax issues. Lastly, how are the tax systems that determine the tax base affecting the location decision. In conclusion, it turns out that the tax system affects the location of multinationals through various channels, this finding indicates that, in order to realize relaxation of tax competition, it is necessary to examine from various viewpoints of taxation.
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