Japanese statistics on employment cover three categories: self-employed, family members, and employees (Table 2.1). Of the 9 million plus self-employed a large percentage are owneroperators of either small family enterprises or unincorporated businesses. For most of them their major asset is a small plot of land that may perhaps be seen as compensating for their lack of true entrepreneurship as well as other shortcomings they may have. Furthermore, they can always fall back on a lenient enforcement of tax reporting requirements. In 1987, 12.7 per cent of the working population were self-employed in Japan, compared to 10.6 per cent in France and the United Kingdom, 8.1 per cent in West Germany, and 7.5 per cent in the United States (OECD 1989:14-15).