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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Laws
A taxpayer who has, or is about to have, no domicile or residence in the area where this Act is in force — or a corporat…
所得税法
Companies and other corporations, which pay income tax, withheld by the payer, on interest, dividends and similar paymen…
Employers and others who pay salary, retirement allowances or public pensions in Japan to residents: they issue withhold…
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法
A reassessment (更正) or determination (決定) of the special income tax is made together with the reassessment or determinat…
Domestic corporations (内国法人) — corporations with their head or main office in Japan — on their income for each business…
A business that is not exempt must file a final return (確定申告書) with the district tax office director (税務署長) within two m…
Insurers and anyone who pays retirement allowances, with an office in Japan, must report to the tax office by the 15th o…
Securities firms and other financial businesses (金融商品取引業者等) that open tax-exempt accounts, and others this Act requires…
For dispositions under the national tax Acts, the National Tax General Rules Act (国税通則法) sets the route: for one made by…
Dispositions and administrative guidance by public prosecutors, their assistant officers and judicial police officials u…