Tax litigation we believe is to be brought to courts much more in numbers. Taxpayers do not resort to any legal weapons to attack the authority even when the tax collected is spent against their interest. Salaried workers are not treated as a taxpayer but just tax deprived. Tax shelters have not been appreciated yet. They are picked off in bud by the National Tax Bureau, for which judicial courts have their face. The standards to value the assets are sometimes twisted in favor of tax officers. Licensed tax accountants are not tax defenders but tax collectors. All in all, tax litigation seems to have just started on a journey to protect taxpayers in Japan.