https://legal.excellentwiki.com/japan/tax-law/Recent content in Tax Law on ExcellentWiki - Legal EncyclopediaHugoen-USTue, 07 Jul 2026 00:00:00 +0000https://legal.excellentwiki.com/japan/tax-law/japan-tax-law/Tue, 07 Jul 2026 00:00:00 +0000https://legal.excellentwiki.com/japan/tax-law/japan-tax-law/<h2 id="the-structure-of-japanese-taxation">The Structure of Japanese Taxation</h2> <p>Japanese tax law comprises a multi-layered system of national, prefectural, and municipal taxes administered by the <strong>National Tax Agency</strong> (NTA, <em>Kokuzeichō</em>). The principal national taxes are the <strong>Income Tax Act</strong> (<em>Shotokuzei Hō</em>, 1965), the <strong>Corporate Tax Act</strong> (<em>Hōjin Zei Hō</em>, 1965), and the <strong>Consumption Tax Act</strong> (<em>Shōhi Zei Hō</em>, 1988). Prefectures levy the <strong>inhabitant tax</strong> (<em>jūminzei</em>) and the <strong>enterprise tax</strong> (<em>jigyōzei</em>). Article 30 of the Constitution embodies the principle of <strong>no taxation without representation</strong>, requiring all taxes to be imposed by statute enacted by the National Diet.</p>