Supplementary Provisions, Article 106Review Toward Improving the Tax Payment Environment
第百六条（納税環境の整備に向けた検討）
The government is to continue to carry out a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with regard to national tax and of ensuring the proper and smooth operation of tax administration.
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
taxpayermachine translation
「納税者」
A person liable under the national tax laws to pay a national tax, or to collect national withholding tax (源泉徴収等による国税) and pay it to the State, not counting secondary taxpayers (第二次納税義務者) under the National Tax Collection Act or guarantors of the tax.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law