# Tax — Japanese laws in English — japanlaw.org

This is the Markdown twin of https://japanlaw.org/en/laws/tax. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

Japanese tax law in English: income tax, corporation tax, consumption tax, inheritance tax, local taxes, and the rules for filing, assessment and appeals.

- Tax (税): 9 laws on this topic, each Act (法律) with the orders that go with it — Cabinet Orders (政令) and Ministerial Orders (省令) — listed beneath it, then the laws at home in another topic that this one lists too.
- Each law links to its page; its Markdown twin is the same path under /md. The descriptions are this site's own summaries, not the law's words.
- Only the Japanese as published by the government has legal effect.

## Laws

- [所得税法 / Income Tax Act](https://japanlaw.org/en/income-tax-act): 昭和四十年法律第三十三号 · Act (法律) · text in force since 2026-10-01 · 302 articles in the main text · English: 100% of paragraphs. Japan's national income tax: who pays it and on which income, how it is worked out, how it is filed and paid, and the tax that employers and other payers must withhold from what they pay. Markdown: https://japanlaw.org/md/en/income-tax-act
  - [所得税法施行規則 / Regulation for Enforcement of the Income Tax Act](https://japanlaw.org/en/income-tax-act-enforcement-regulation): 昭和四十年大蔵省令第十一号 · Ministerial Order (省令) · text in force since 2026-10-01 · 251 articles in the main text · English: 100% of paragraphs. A Ministerial Order (省令) of the Ministry of Finance that carries out the Income Tax Act (所得税法) and that Act's Cabinet Order (政令), the Order for Enforcement of the Income Tax Act (所得税法施行令): it fixes the particulars, attached documents, forms and record-keeping that they leave to a Ministry of Finance Order (財務省令). Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation
- [法人税法 / Corporation Tax Act](https://japanlaw.org/en/corporation-tax-act): 昭和四十年法律第三十四号 · Act (法律) · text in force since 2026-10-01 · 262 articles in the main text · English: 100% of paragraphs. Japan's national corporation tax: which companies and other bodies pay it, how their taxable income is worked out from their accounts, the rates, and how they file returns and pay. Markdown: https://japanlaw.org/md/en/corporation-tax-act
- [国税通則法 / Act on General Rules for National Taxes](https://japanlaw.org/en/national-tax-general-rules-act): 昭和三十七年法律第六十六号 · Act (法律) · text in force since 2026-11-01 · 194 articles in the main text · English: 100% of paragraphs. The rules shared by most taxes the State imposes (national taxes, 国税): how the tax owed is fixed and paid, the extra taxes for filing or paying late or short, tax inquiries, appeals against the tax authorities, and the investigation of tax crimes. Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act
- [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 / Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake](https://japanlaw.org/en/reconstruction-funding-act): 平成二十三年法律第百十七号 · Act (法律) · text in force since 2026-04-01 · 78 articles in the main text · English: 100% of paragraphs. It pays for rebuilding after the Great East Japan Earthquake (東日本大震災) — the earthquake of 11 March 2011 and the nuclear power plant accident that followed — by creating a special income tax and a special corporate tax for reconstruction, letting the Government issue bonds for it, and putting money from government accounts and the sale of government-held shares towards it. Markdown: https://japanlaw.org/md/en/reconstruction-funding-act
- [租税特別措置法 / Act on Special Measures Concerning Taxation](https://japanlaw.org/en/special-taxation-measures-act): 昭和三十二年法律第二十六号 · Act (法律) · text in force since 2026-11-01 · 496 articles in the main text · English: 100% of paragraphs. The exceptions, for the time being, to Japan's main tax Acts: taxes lowered, exempted or refunded, and other rules on who owes a tax and how it is worked out, filed and collected. Markdown: https://japanlaw.org/md/en/special-taxation-measures-act
- [相続税法 / Inheritance Tax Act](https://japanlaw.org/en/inheritance-tax-act): 昭和二十五年法律第七十三号 · Act (法律) · text in force since 2026-04-01 · 110 articles in the main text · English: 100% of paragraphs. Japan's inheritance tax and gift tax: who pays them and on what property, how each is worked out, and how it is filed and paid, including in instalments or by handing over property. Markdown: https://japanlaw.org/md/en/inheritance-tax-act
- [消費税法 / Consumption Tax Act](https://japanlaw.org/en/consumption-tax-act): 昭和六十三年法律第百八号 · Act (法律) · text in force since 2026-11-01 · 85 articles in the main text · English: 100% of paragraphs. Japan's national consumption tax: which transactions it taxes, which businesses must pay it and which are exempt, how the tax is worked out with a credit for the tax on purchases backed by qualified invoices, and how it is filed and paid. Markdown: https://japanlaw.org/md/en/consumption-tax-act
- [地方税法 / Local Tax Act](https://japanlaw.org/en/local-tax-act): 昭和二十五年法律第二百二十六号 · Act (法律) · text in force since 2026-11-01 · 1348 articles in the main text · English: 100% of paragraphs. The framework under which prefectures and municipalities levy their own taxes by local ordinance — residents' tax, fixed assets tax, enterprise tax, the vehicle taxes and others — with the common rules for assessing, collecting and appealing them. Markdown: https://japanlaw.org/md/en/local-tax-act

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