29日目

The parking fee is very high in Tokyo.

I pay 1500yen a month for parking.

X - I go to haircut ...
O - I will go and get my haircut

X - unemployment people ....
O - unemployed people ...

Many people are worried about a second wave ...

It depends on the area ...

They will assess at the end of the month ...

Levy tax (v) Action of the government to ask for tax money
Impose = make a rule
levy (v) To demand a payment of tax

X - the corporate tax of the country that earns taxable income should be levied.
O - The country where income is earned should levy taxes on that income.
O - Every company should pay corporate tax where they earn the income.

Amazon should pay tax in Japan on the Japan sales
Amazon should pay tax in the UK on UK sales.

The only way this can happen is by having a sales tax

The difference in corporete tax rates between countries should be eliminated.
That is good idea, but impossible.
Many countries would not agree with that, especially the countries which benefit from low tax rates.

Amazon delivers items so customers don't have to carry them.

These companies exploit differences in taxation between countries and implement elaborate tax-saving schemes.

exploit (v) To use for your advantage

The existing tax rules in Japan were established in bygone days are outdated in today’s digital society.

The rules were made many years ago, when all companies were based in Japan.

It is time to have a sweeping review of the taxation system.

Sweeping review [n] to start from zero again

In 2017, Amazon Japan KK's sales totaled $11.9 billion (about 1.34 trillion yen).

Amazon Japan’s corporate taxes total less than one-10th of a Japanese retailing company that logs a similar sales figure.

before Japanese people bought the items from a Japanese shop and the government got 100% of the tax. Now those sales are online to Amazon and the government only gets 10% of the tax.

The U.S.-based Amazon.com considers such a sales system as intellectual property and has Amazon Japan pay a large sum to the parent company for “using” the system.

Under the Japan-U.S. Tax Treaty, the Japanese tax agency cannot levy taxes on the payment of using intellectual property.

On Amazon when you buy ebooks in Japan, you think you are buying the book in Japan, but really you are buying in America. The book is sent from a server in America, so no tax is payable in japan.

When you use Airbnb the payment to the house/hotel is made in japan and that is taxed, but the income for company is not taxed in japan.


America like the UK is a 2 party system.

The conservative party is similar to the Republican party

- basic policy is low tax and small welfare system

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The Labour party is similar to the Democratic party

- basic policy is higher taxes and a bigger welfare system

Japan is close to a one party state