Temple
University Japan THE CONSUMPTION TAX LAW
(Law No. 108, December 30, 1988)
(most recent amendment, Law No. 62, 1998)
CONTENTS
Chapter I - General Provisions
(Article 1 through Article 27)
Chapter II - Tax Bases and Tax Rates
(Article 28 and Article 29)
Chapter III - Deductions from Tax Amount
(Article 30 through Article 41)
Chapter IV - Filing of Returns, Payments and Refunds
(Article 42 through Article 56)
Chapter V - Miscellaneous Provisions
(Article 57 through Article 63)
Chapter VI - Penal Provisions
(Article 64 through Article 70)
Supplementary Provisions
NOTE: This law has been amended a few times since its original enactment in 1988. A complete translation of the law and amendments will be published on the World Wide Web by Tax Analysts later this year. If you are interested in information on how to acquire this updated version of the translated law, please contact Professor Beyer.
(translation by Vicki L. Beyer)
Temple
University Japan