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Article 1Purpose

第一条(趣旨)

This Act is to provide, for the time being, for the reduction of, exemption from, or refund of income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, registration and license tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum and coal tax, aviation fuel tax, motor vehicle tonnage tax, international tourist tax, stamp tax, and other internal taxes, or for special provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), the , the , the , the , the , the , the , the , the , the , the , the , the , the , the Act on General Rules for National Taxes (Act No. 66 of 1962), and the concerning the tax liability, the calculation of the tax base or the amount of tax, the due date for filing returns, or the collection pertaining to these taxes.

この法律は、当分の間、所得税、法人税、地方法人税、相続税、贈与税、地価税、登録免許税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油石炭税、航空機燃料税、自動車重量税、国際観光旅客税、印紙税その他の内国税を軽減し、若しくは免除し、若しくは還付し、又はこれらの税に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき、所得税法(昭和四十年法律第三十三号)、法人税法(昭和四十年法律第三十四号)、、、、、、、、、、、、、、、国税通則法(昭和三十七年法律第六十六号)及びの特例を設けることについて規定するものとする。

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