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Supplementary Provisions, Article 106, paragraph (1)

第一項

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.

政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。

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