1 article
This Act is to prescribe, with regard to inheritance tax and gift tax, the persons liable for tax, the scope of taxable property, the method of calculating the amount of tax, the procedures for filing returns, payment and refunds, and the matters necessary to ensure the proper performance of their tax payment obligations.
この法律は、相続税及び贈与税について、納税義務者、課税財産の範囲、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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.