Obligation to pay taxes
Laws
The following are some of the laws related to taxes.The Constitution of Japan（Article 30）
"The people shall be liable to taxation as provided by law."
The principle is that since laws are made by the Diet, which is composed of elected representatives of the people, we should not be taxed more than we have to.
Consumption Tax Law（Article 64）
“Any person who falls under any of the following items shall be punished by imprisonment with work for not more than ten years or a fine of not more than ten million yen, or both.
1. Any person who has, by deception or other wrongful act, attempted to evade consumption tax or to avoid consumption tax on taxable goods taken over from a bonded area.
2. A person who has received a refund under the provisions of Article 52, paragraph 1 or Article 53, paragraph 1 or 2 by deception or other wrongful act.”
- 〈Tax evasion〉 Tax evasion is when a taxpayer files a false tax return or others fraudulent acts to avoid payment.
Those who commit tax evasion are basically subject to imprisonment for up to 10 years or a fine of up to 10 million yen, or both.
POINT
・Tax evasion is strictly prohibited by the law based on ’’principle of no taxation without law”, and such an act is heavily punishable.