Contents (54KB) |
Introduction (159KB) |
| | Chapter 1 | Introduction to the Japanese Tax System |
Taxes on Income (555KB) |
| | Chapter 2 | Income Tax (Individual Income Tax) |
| Chapter 3 | Corporation Tax (Corporate Income Tax) |
Taxes on Property etc. (114KB) |
| | Chapter 4 | Inheritance Tax and Gift Tax |
| Chapter 5 | Land Value Tax |
| Chapter 6 | Registration and License Tax |
| Chapter 7 | Stamp Tax |
General Consumption Taxes (203KB) |
| | Chapter 8 | Consumption Tax |
Excise Taxes (140KB) |
| | Chapter 9 | Liquor Tax |
| Chapter 10 | Tobacco Tax |
| Chapter 11 | Special Tobacco Tax |
| Chapter 12 | Gasoline Tax |
| Chapter 13 | Liquefied Petroleum Gas Tax |
| Chapter 14 | Aviation Fuel Tax |
| Chapter 15 | Petroleum And Coal Tax |
| Chapter 16 | Local Road Tax |
| Chapter 17 | Motor Vehicle Tonnage Tax |
| Chapter 18 | Promotion of Power-Resources Development Tax |
Payment, Penalties, and Tax Disputes (120KB) |
| | Chapter 19 | Payment of National Taxes |
| Chapter 20 | Penalties on National Taxes |
| Chapter 21 | Collection of National Taxes |
| Chapter 22 | Tax Disputes |
Local Taxes (180KB) |
| | Chapter 23 | Local Taxes |
International Taxation (219KB) |
| | Chapter 24 | Taxation of Nonresidents and Foreign Corporations |
Administration (80KB) |
| | Chapter 25 | Organization of the National Tax Agency |