This Act is to prescribe, with regard to consumption tax, the subject of taxation, taxpayers, the method of calculating the amount of tax, and the procedures for filing returns, payment and refund, as well as the matters necessary to ensure the proper performance of the tax liability.
この法律は、消費税について、課税の対象、納税義務者、税額の計算の方法、申告、納付及び還付の手続並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。
The revenue from consumption tax is to be used, in addition to as provided for in the Local Allocation Tax Act (Act No. 211 of 1950), each fiscal year to cover the expenses required for social security benefits for pensions, medical care and long-term care that have been established as systems, and for measures to address the declining birthrate.
消費税の収入については、地方交付税法（昭和二十五年法律第二百十一号）に定めるところによるほか、毎年度、制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する経費に充てるものとする。