The law collection

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.

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.

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.