17.00-20.00h

Room 108 (Facultat Filologia, Traducció i Comunicació)

Ramón Vilarroig Moya (Universitat Jaume I)

The Japanese financial system facing the challenges of depopulation, aging, and digitalization: From Furusato Noozei to Society 5.0

Abstract: 

This work analyzes the evolution of the Japanese financial and tax system in the face of three structural challenges: depopulation, demographic ageing, and digital transformation. Through the study of the Furusato Nozei program, it examines fiscal redistribution mechanisms aimed at revitalizing rural areas and mitigating territorial imbalances. It also addresses the impact of ageing on the sustainability of public finances, particularly in relation to social expenditure and the shrinking tax base. At the same time, the paper explores digitalization strategies developed under the concept of Society 5.0, which integrate technological innovation, artificial intelligence, and automation to enhance administrative and economic efficiency. The conference concludes that Japan represents an advanced laboratory of public policies where fiscal incentives, territorial cohesion, and digital transformation converge, offering valuable lessons for other countries facing similar demographic trends.

Bio:

Castellón. Currently President of the Municipal Economic-Administrative Tribunal of Castellón. His current research lines focus on: Japanese Financial and Tax Law, International Taxation (Transfer Pricing, BEPS, Pillar II, etc.), Taxation of Financial Transactions, Taxation of Crypto-assets and Local Taxation. He has published several monographs on the Taxation of Financial Options (Aranzadi, 1997); Tax Regime of Interest Rate and Currency Swaps (Civitas, 2002); Blockchain: Technological, Commercial and Legal Aspects (Aranzadi, 2018); The Japanese Tax System Facing the Challenges of Ageing, Depopulation and Digitalization (Aranzadi, 2023). He has also published articles in Spanish and Japanese scientific journals and has carried out various technical assistance projects with national and international companies. He has served as an International Consultant for the Ibero-American Investment Bank in the field of crypto-assets. He participates in research projects on the taxation of local entities with CLAIR (Council of Local Authorities for International Relations), an institution affiliated with the Government of Japan. He has undertaken various teaching and research stays at the following universities: Dokkyo University (Tokyo, Japan) in 2018, 2020, and 2022; Kyoto University (Japan) in 2010, 2009, 2008, and 2007; Harvard University (United States) in 1997; Austral University of Buenos Aires (Argentina) in 1997, 1998, 2000, 2001, 2007, and 2010; René Moreno University of Santa Cruz (Bolivia) in 2008, 2009, and 2010; University of Bologna (Italy) in 2002 and 2003; San Carlos University of Guatemala in 2013 and 2014; and the National Autonomous University of Honduras in 2015.

Funded by:

• Eurasia Foundation (from Asia)

In partnership with:

• Vicerectorat d’Internacionalització i Multilingüisme de la Universitat de València
• Departament de Teoria dels Llenguatges i Ciències de la Comunicació
• Institut Universitari de la Creativitat i Innovacions Educatives (IUCIE)
• Unitat d’Investigació Japón -Universitat de València (UIJ-UV)