1 article
The purpose of this Act is to establish basic and common matters concerning national taxes, to put in order the systematic structure of the tax laws, and to clarify the legal relationships concerning national taxes, as well as to ensure the fair operation of tax administration, and thereby to contribute to the proper and smooth performance of the people's tax liability.
この法律は、国税についての基本的な事項及び共通的な事項を定め、税法の体系的な構成を整備し、かつ、国税に関する法律関係を明確にするとともに、税務行政の公正な運営を図り、もつて国民の納税義務の適正かつ円滑な履行に資することを目的とする。