This article considers the trends in tax avoidance provisions and doctrines in Japan and, for this purpose, examines the definition of tax avoidance in Japan and the methods for defeating tax avoidance, including in the absence of a specific anti-avoidance rule. The article also describes some recent court decisions on tax avoidance and three specific laws dealing with it - anti-tax haven measures, transfer pricing regulations, and thin capitalization rules. In addition, the article examines the new developments regarding specific tax avoidance rules and the abuse of tax treaties.