COLUMBIA JOURNAL OF ASIAN LAW VOLUME 31 Spring 2018 NUMBER 2 CONTENTS HOW MAY CHINA RESPOND TO THE U.S. TRADE APPROACH? RETALIATORY, INCLUSIVE AND REGULATORY RESPO N SES .................................................................... 1 Heng Wang REGULATIONS ON JAPANESE VIDEO GAMES FOR PROTECTION OF CHILDREN IN JAPAN ......................... 53 Yuichiro Tsuji WHY LAW ENFORCEMENT IS WEA IN CHINA? THE MINDSET OF THE FRONTLINE TAX OFFICIALS ..... 73 Xiao Huina COLUMBIA JOURNAL OF ASIAN LAW Editorial Board 2017-2018 Editor-in-Chief Thomas Ruobing Chen Managing Editor Zoe Rachael Straum Submissions Editors Eva Wenwa Gao Zoe Yilin Zhu Business Editor Meredith Allison Strike Articles Editors Duncan Hardock Charlie Lin Staff Editors Peter Claus Brendan Eng Apoorva Mishra Shaoting Qin Stanley Siagian Chantelle Southerland Tuomas Tiensuu Helen Wang Jin-Ni Yeo Yin Yu Board of Directors Benjamin L. Liebman Curtis J. Milhaupt Director Emiritus R. Randle Edward Victor Sandoval Ben Minkoff Xochitl Romo Richmund S. Lucia Bojun Xu Kevin Zhen Jeong-Ho Roh