Tax

Japan's national income tax: who pays it and on which income, how it is worked out, how it is filed and paid, and the tax that employers and other payers must withhold from what they pay.

Japan's national corporation tax: which companies and other bodies pay it, how their taxable income is worked out from their accounts, the rates, and how they file returns and pay.

The rules shared by most taxes the State imposes (national taxes, 国税): how the tax owed is fixed and paid, the extra taxes for filing or paying late or short, tax inquiries, appeals against the tax authorities, and the investigation of tax crimes.

It pays for rebuilding after the Great East Japan Earthquake (東日本大震災) — the earthquake of 11 March 2011 and the nuclear power plant accident that followed — by creating a special income tax and a special corporate tax for reconstruction, letting the Government issue bonds for it, and putting money from government accounts and the sale of government-held shares towards it.

The exceptions, for the time being, to Japan's main tax Acts: taxes lowered, exempted or refunded, and other rules on who owes a tax and how it is worked out, filed and collected.

Japan's inheritance tax and gift tax: who pays them and on what property, how each is worked out, and how it is filed and paid, including in instalments or by handing over property.

Japan's national consumption tax: which transactions it taxes, which businesses must pay it and which are exempt, how the tax is worked out with a credit for the tax on purchases backed by qualified invoices, and how it is filed and paid.

The framework under which prefectures and municipalities levy their own taxes by local ordinance — residents' tax, fixed assets tax, enterprise tax, the vehicle taxes and others — with the common rules for assessing, collecting and appealing them.