Japan - Phase 2: Report on Implementation of the OECD Anti-Bribery Convention
This OECD Working Group on Bribery report evaluates Japan’s application of the OECD Anti-Bribery Convention and the 1997 Revised Recommendation. The report recommends a number of measures to improve Japan's prevention, detection and prosecution of the foreign bribery offence and related offences. Among other things, the Working Group recommends that Japan ensure conformity with accounting provisions of the Convention, and review the reasons for the absence of "filed" investigations and prosecutions of foreign bribery cases. The report highlights aspects of Japan's foreign bribery offence that might be obstacles to the effective implementation of the Convention. In addition, the Working Group recommends that Japan effectively prohibit the tax deductibility of bribes. Due to the Working Group's finding that Japan has not satisfactorily implemented the Convention to date, and given that Japan now has the authority to establish jurisdiction over the foreign bribery offence when committed abroad by nationals, another on-site visit take place in Japan in approximately one year to review progress.