Taxpayer - taxpayer

Japanese: 納税義務者 - のうぜいぎむしゃ

A person who is obligated to pay taxes (tax liability, also called tax debt) according to the provisions of tax law. Also called a tax debtor. It is considered one of the requirements for taxation, along with the taxable object (the subject of taxation), the attribution of the taxable object, the tax base, and the tax rate. Not only natural persons and corporations, but also associations and foundations without legal capacity may be considered taxpayers (Articles 3 and 7 of the National Tax General Law, Articles 3 and 4 of the Corporation Tax Law, etc.). Taxpayers do not necessarily coincide with taxpayers who economically bear the burden of the tax (for example, in the case of indirect consumption taxes such as consumption tax and liquor tax, business operators, manufacturers, etc. are considered taxpayers, but the taxpayers are consumers).

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

租税法律の規定により租税を納付する義務(納税義務。租税債務ともいう)を負担する者のこと。租税債務者ともいう。課税物件(課税の対象のこと)，課税物件の帰属，課税標準，税率等とならんで課税要件の一つとされている。自然人･法人のみならず，権利能力なき社団･財団も納税義務者とされる場合がある(国税通則法3,7条，法人税法3,4条等)。納税義務者は，経済的に租税を負担する担税者とは必ずしも一致しない(たとえば，〈消費税〉･酒税等の間接消費税の場合は，事業者，製造業者等が納税義務者とされているが，担税者は消費者である)。

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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