This volume introduces the collaborative research initiatives that have recently been advanced by the Ministry of Finance and the National Tax Agency. Focusing on the objectives, framework, and outcomes of these initiatives, it consists of papers that explain the significance of the joint research projects and papers presenting research findings that are ready for publication at the time of release. The preparation of this special issue benefited from the cooperation of experts serving on the Expert Committee on Collaborative Research Using Export and Import Declaration Data, the Expert Committee on Collaborative Research Using Tax Data, as well as other researchers participating in these projects. Through these contributions, the volume provides readers with an overview of the development and achievements of these collaborative research efforts.
NEGISHI Shintaro
SASAHARA Akira
OTSUKA Takanori
ITO Fumiharu
OHNO Taro
OKAMOTO Shingo
INABA Kazuhiro
Evaluating Tax Return Data as a Source of Income Statistics(PDF:1421KB)![]()
UNAYAMA Takashi
SANO Shinpei
YUGAMI Kazufumi
INABA Kazuhiro
Analysis of loss-making corporations using corporate tax returns(PDF:1463KB)![]()
DOI Takero
BESSHO Shun-ichiro
MORI Katsuki
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Title/Keywords |
Authors |
Creation Date |
|---|---|---|
| Protecting Subsidiaries from Exchange Rate Risk: The Role of Ownership Ratios in Invoice Currency Choices(PDF:297KB) Keywords:Ownership ratio, Invoice currency, Intra-firm trade, Overseas subsidiaries, Japan Customs transaction data JEL Classification: F12, F13, F31 |
Faculty of International Social Sciences, Yokohama National University, Japan Uraku Yoshimoto Faculty of International Social Sciences, Yokohama National University, JapanKiyotaka Sato Faculty of Economics, Chuo University, JapanTaiyo Yoshimi School of International Relations and Public Policy, Columbia University, USATakatoshi Ito Faculty of Economics, Gakushuin University, JapanJunko Shimizu Faculty of Economics, Shiga University, JapanYushi Yoshida |
February 2026 /26A-01 |
Upon request by the Government of the Republic of Uzbekistan, Policy Research Institute (the PRI) has been providing the Banking and Finance Academy (BFA) with intellectual support for human resource development in Uzbekistan since the BFA’s establishment in 1996. This support has included accepting the BFA students for seminars held in Japan and dispatching the Honorable First Vice-Rector of the BFA (part-time).
During the PRI delegation’s visit to Tashkent, Uzbekistan, the PRI held a Joint Seminar with the Ministry of Economy and Finance of the Republic of Uzbekistan (UMOEF) and the BFA. On this occasion we had a productive discussion with the executives of the BFA on our future support to the Academy.

The Policy Research Institute (PRI) and National Council of Applied Economic Research (NCAER) held “The PRI-NCAER Joint Workshop” online on April 17, 2024. In this collaborative workshop, the NCAER delivered the presentation about Logistics Cost in India and Socio-Economic Impact of Platform Workers, followed by the discussion among participants.
On October 24, 2025, the Policy Research Institute (PRI) and the Chinese Academy of Fiscal Sciences (CAFS), jointly held the 8th Japan-China Think Tank Forum on Finance Policy in Tokyo, focusing on “Current Economic Trends and Policy Considerations for Demographic Changes”. Since 2016, the PRI has held joint seminars with the CAFS which operates under the auspices of the Chinese Ministry of Finance.
At the Forum, speakers delivered presentations on “Current Economic Situation and Fiscal Policy” and “Social Safety Net Design in Response to Demographic Changes”. Commentators then provided their opinions on these presentations, leading to active discussions.

The Policy Research Institute (PRI), the Fiscal Affairs Department of the IMF, and the Asian Development Bank Institute (ADBI) held the 10th Tokyo Fiscal Forum “Strengthening Fiscal Sustainability and Public Finance Operations” on June 11 and 12, 2025 in person.
Government officials and experts in fiscal policy from 19 countries in Asia the Pacific and officials from international organizations intensively discussed " Credible and Robust Fiscal Framework " and " Digitalizing Public Finance Operations " from a policy perspective, based on examples of initiatives in Asian and Pacific countries.
