Local Tax Law
| Local Tax Law | |
|---|---|
 Japanese laws and ordinances | |
| Popular name, abbreviated designation | Unavailable |
| Laws and ordinances number | 1950 law 226th |
| Effect | Existing law |
| Kind | Tax Laws Act |
| Main contents | Procedure of the taxation right of the local public entity and the levy collection |
| Laws and ordinances concerned | Local Government Act、Local Finance Act、The consumption tax law、The national tax collection method、Law about the adjustment of disposition for failure to pay taxes and the procedure with the forcible execution |
| Text link | Ministry of Internal Affairs and Communications laws and ordinances data offer system |
Local Tax Law (ちほうぜいほう, 1950 law 226th) is a law of Japan. About local rates, it determines the taxation right of the local public entity and is the law that established the items of taxation of the metropolis and districts and city and district municipalities and legal outside ordinary tax, a procedure of levy, the collection of local rates. The regulations of the local public entity about local rates employ you inside the frame of this law and establish it. It takes effect except the promulgation, some rules (1950) on the same day on July 31 in 1950.
I refer to "local rates" for the tax which tax, the cities, towns and villages which the metropolis and districts collect collect
Table of contents
Constitution
- Chapter 1 basic rule
- Section 1 common rule (5 of the 1-8 article)
- Succession (4 of the 9-9 article) of the Section 2 duty to pay tax
- Section 3 solidarity duty to pay tax (3 of the 10-10 article)
- Section 4 second duty to pay tax (9 of the 11-11 article)
- Duty to pay tax (2 of Article 12, Article 12) such as corporations without the Section 5 personality
- Notices of the Section 6 tax payment (3 of the 13-13 article)
- Adjustment (20 of the 14-14 article) with a principle given priority to Section 7 local rates and local rates and other credit
- Postponement (9 of the 15-15 article) of the Section 8 tax payment
- The securities with the postponement of the Section 9 tax payment (5 of the 16-16 article)
- Section 10 return (4 of the 17-17 article)
- Section 11 rebirth, period limits such as the decision and extinctive prescription (3 of the 5-18 article of Article 17)
- Relations (4 of Article 18) with the Section 12 Administrative Procedure Act
- Section 13 dissatisfaction examination and suit (10 of the 19-19 article)
- Section 14 minor regulations (13 of the 20-20 article)
- Section 15 penal regulations (Article 21, Article 22)
- Ordinary tax of Chapter 2 prefectures
- Section 1 prefectural residence tax (67 of the 23-71 article)
- Section 2 enterprise tax (76 of the 72-72 article)
- Section 3 local consumption tax (116 of the 77-72 article of Article 72)
- Section 4 real estate acquisition tax (44 of the 73-73 article)
- Section 5 prefectures tobacco tax (35 of the 74-74 article)
- Use of Section 6 golf course tax (75-112 article)
- Section 7 car purchase tax (113-143 article)
- 2 light oil taking care of tax of Section 7 (60 of the 144-144 article)
- Section 8 automobile tax (145-177 article)
- Section 9 mine-lot tax (178-235 article)
- Section 10 deletion
- Section 11 prefectures legal outside ordinary tax (259-291 article)
- Ordinary tax of Chapter 3 cities, towns and villages
- Section 1 inhabitants' tax (292-340 article)
- Section 2 property tax (341-441 article)
- Section 3 light vehicle tax (442-463 article)
- Section 4 cities, towns and villages tobacco tax (13 of the 464-485 article)
- Section 5 deletion
- Section 6 mine products tax (519-550 article)
- Section 7 deletion
- Section 8 special holding tax (585-668 article)
- Section 9 cities, towns and villages legal outside ordinary tax (669-698 article)
- Chapter 4 object tax
- Section 1 and Section 2 deletion
- Section 3 hunting tax (69 of the 51-700 article of Article 700)
- Section 4 bath tax (29 of the 701-701 article)
- Section 5 establishment tax (74 of the 30-701 article of Article 701)
- Section 6 urban planning tax (8 of the 702-702 article)
- Section 7 tax on water supply benefits, a common-facilities tax, a housing land development tax and National Health Insurance tax (703-730 article)
- Section 8 special-purpose tax (27 of the 731-733 article)
- Exception of the Chapter 5 capitals and the property tax
- Exceptions (734-739 article) such as the Section 1 capitals
- Exception (740-747 article) of the Section 2 property tax
- Exceptions (748-756 article) such as the preservation methods of local rates-related account book documents to make using Chapter 6 computer
- Additional clause
Exception
- The collection and tax rate of the property tax that is the ordinary tax of cities, towns and villages other than the local rates that exception - prefectures of the capital collect and the urban planning tax that is a holding tax, object tax in particular
- The property tax of exception - ordinary tax of the special ward and a special holding tax, urban planning tax of the object tax and other tax not to collect
- Taxation of the metropolis and districts for the depreciable assets which are exception - large scale of the property tax
Allied item
Outside link
- Local Tax Law - Ministry of Internal Affairs and CommunicationsLaws and ordinances data offer system
- Local Tax Law enforcement regulations - Ministry of Internal Affairs and Communications laws and ordinances data offer system
- Local Tax Law enforcement order - Ministry of Internal Affairs and Communications laws and ordinances data offer system
This article is taken from the Japanese Wikipedia Local Tax Law
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