ABSTRACT

Towards the end of 1999, an advertisement appeared on subways and commuter trains throughout Japan, reminding passengers that this was something called ‘tax awareness week’. The advertisement featured a photograph of the smiling face of Brazilian-born soccer star Ramos Rui, who had recently acquired Japanese citizenship. In the accompanying text, Rui informed the advertisement's readers that, as good Japanese nationals they, like him, should be conscious of their duty to pay taxes promptly and in full.