Temple
University Japan (Law No. 96, 1965)
Book I: General Provisions
Chapter 1: Common Rules (Art. 1 - 4)
Chapter 2: Tax Liability (Art. 5 - 6)
Chapter 3: Scope of Taxable Income (Art. 7 - 11)
Chapter 4: Common Rules Concerning the Attribution of Income (Art. 12 - 14)
Chapter 5: Place of Tax Payment (Art. 15 - 20)
Book II: Tax Liability of Residents
Chapter 1: General Rules (Art. 21)
Chapter 2: Tax Base, Its Calculation and Income Deductions (Art. 22 - 88)
Chapter 3: Calculation of Tax Amount (Art. 89 - 95)
Chapter 4: Special Rules for Calculation of Tax Amount (Art. 96 - 103)
Chapter 5: Tax Return, Tax Payment and Refund (Art. 104 - 142)
Chapter 6: Special Rules for Request for Correction (Art. 152 - 153)
Chapter 7: Correction and Determination (Art. 154 - 160)
Book III: Tax Liabilities of Nonresidents and Corporations
Chapter 1: Domestic Source Income (Art. 161 - 163)
Chapter 2: Tax Liabilities of Nonresidents (Art. 164 - 173)
Chapter 3: Tax Liabilities of Corporations (Art. 174 - 180)
Book IV: Withholding at Source
Chapter 1: Withholding at Source on Interest Income and Dividend Income (Art. 181 - 182)
Chapter 2: Withholding at Source on Employment Income (Art. 183 - 198)
Chapter 3: Withholding at Source on Retirement Income (Art. 199 - 203)
Chapter 4: Withholding at Source on Remunerations, Fees, etc. (Art. 204 - 211)
Chapter 5: Withholding at Source on Income of Nonresidents and Corporations (Art. 212 - 215)
Chapter 6: Special Rules for IncomeTax Payment Date for Tax Withheld at Source (Art. 216 - 219)
Chapter 7: Payment and Collection in Income Tax Concerning Withholding at Source (Art. 220 - 221)
Book V: Miscellaneous Provisions
Chapter 1: Obligation of Filing, etc. of Payment Records (Art. 224 - 231)
Chapter 2: Other Miscellaneous Provisions (Art. 232 - 237)
Book VI: Penalties (Art. 238 - 244)
Supplementary Provisions
(translation by Vicki L. Beyer)
Temple
University Japan