Annotation

The article analyzes the features of the legal regulation of tax relations related to the performance of tax duties, as well as the implementation of tax control and administration, resulting from the digital transformation of the state, economy and society in Japan. Based on the recognition of the fact of Japan’s technological leadership, the following key features of the development of legal regulation of taxation in Japan related to the intensification of the introduction of new technologies are established: conducting a policy to support the development and operation of startups and other digital technology industries through the introduction of special tax benefits and preferential tax regimes; developing rules for the taxation of cryptocurrencies and mining activities; establishing rules for the taxation of digital assets goods, works and services; the use of robotics and artificial intelligence technology in the implementation of tax administration. These features are formulated taking into account the specifics of the construction and content of the Japanese tax system.