Taxation requirements - Kazeiyouken

Japanese: 課税要件 - かぜいようけん

…One of the requirements for taxation. The requirements for a taxpayer to ultimately pay the tax amount are called tax requirements, which consist of the taxable subject (who is the taxpayer), the tax object or taxable item (what is taxed), attribution (to whom the taxable item belongs), the tax base, and the tax rate. …

From [Tax]

...Article 84 of the Constitution of Japan also declares the principle of taxation by law, stating that "The imposition of new taxes or the modification of existing taxes shall be made only by law or under conditions prescribed by law." The principle of legality of taxation can be summarized as follows: (1) the requirements for taxation (the requirements for the obligation to pay taxes to be established when met) and the procedures for the assessment and collection of taxes should be determined by law (the principle of statutory requirements for taxation); (2) the requirements for taxation and the procedures for the assessment and collection of taxes should be as unambiguous and clear as possible (the principle of clear requirements for taxation); (3) tax administration authorities must collect the amount of tax determined by law without treating taxpayers differently (the principle of legality); (4) the assessment and collection of taxes should be carried out through due process (the principle of procedural guarantees); (5) it is not permitted to impose new taxes or increase taxes retroactively based on completed facts of the past (the principle of prohibition of retroactive legislation); and (6) taxpayers should be given sufficient protection of their rights against the imposition and collection of illegal taxes. Local taxes must be levied and collected according to local ordinances established by local assemblies (this is called the local tax ordinance system).

*Some of the terminology used in reference to "taxation requirements" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…課税要件の一つ。納税義務者が最終的に税額を納付するための要件を課税要件というが，これは，課税主体(だれが納税義務者か)，課税客体または課税物件(何に課税するか)，帰属(課税物件はだれに属するか)，課税標準および税率から構成される。…

【租税】より

…日本国憲法84条も〈あらたに租税を課し，又は現行の租税を変更するには，法律又は法律の定める条件によることを必要とする〉と定めて租税法律主義を宣明している。　租税法律主義の内容としては，(1)課税要件(それが充足されることによって納税義務が成立するための要件)と租税の賦課･徴収の手続は法律で定めるべきこと(課税要件法定主義)，(2)課税要件および賦課･徴収の手続に関する定めはなるべく一義的で明確であるべきこと(課税要件明確主義)，(3)税務行政庁は納税者によって取扱いを区々にすることなく，法律で定めたとおりの税額を徴収しなければならないこと(合法性原則)，(4)租税の賦課･徴収は適正な手続で行われるべきこと(手続的保障原則)，(5)過去の完結した事実にさかのぼって新たに課税したり，増税したりすることは許されないこと(遡及（そきゆう）立法禁止原則)，(6)違法な租税の賦課･徴収に対して納税者に十分な権利保障が与えられるべきこと，の6点を挙げることができる。なお，地方税については，賦課･徴収は地方議会の定める条例にもとづいて行われなければならないとされている(これを地方税条例主義という)。…

※「課税要件」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典第２版について | 情報

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