A tax on gas imposed on users by municipalities (including special wards) in the area of use, with the fee as the tax base. It was abolished with the introduction of the consumption tax in April 1989. There were exemptions from gas tax for certain types of gas used for power generation, gas production, education and academic research, and social welfare facilities. [Takeshi Okawa] [Reference item] |Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend |
ガスに対し、料金を課税標準として、使用地の市町村(特別区を含む)において、その使用者に課せられた税。1989年(平成1)4月の消費税導入によって廃止された。ガス税は、発電用、ガス製造用、教育・学術研究用、社会福祉施設用などに使用されるガスで一定のものについては、非課税措置が講じられていた。 [大川 武] [参照項目] |出典 小学館 日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について 情報 | 凡例 |
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