Article 30 of the Constitution of Japan

E445976

Article 30 of the Constitution of Japan is the provision that establishes the obligation of citizens to pay taxes as defined by law.

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All labels observed (1)

Label Occurrences
Article 30 of the Constitution of Japan canonical 1

Statements (39)

Predicate Object
instanceOf article of the Constitution of Japan
constitutional provision
appliesRegardlessOf gender
income source
occupation
religion
appliesTo citizens of Japan
basisFor general obligation to pay taxes in Japan
bindingOn individuals within Japanese jurisdiction
constitutionalCategory chapter on rights and duties of the people
constitutionalFunction define basic duty of citizens regarding taxation
constitutionalHierarchy cannot be overridden by ordinary legislation
constitutionalRank supreme law of the land
effectiveFrom 3 May 1947
enactedIn 1946
enforcedThrough tax statutes and administrative practice
establishes obligation of citizens to pay taxes
hasEnglishTranslation Citizens shall be liable to taxation as provided by law.
hasOriginalText Japanese text adopted in 1946
historicalContext post-World War II constitutional reform in Japan
influences design of Japanese tax legislation
inForce true
interpretedBy Japanese courts NERFINISHED
jurisdiction Japan
language Japanese
legalPrinciple duty to pay taxes
legalSystem Japanese law
locatedInDocument Chapter III of the Constitution of Japan NERFINISHED
normType duty-imposing norm
partOf Constitution of Japan NERFINISHED
prohibits non-payment of taxes contrary to law
relatedConcept public finance
taxpayer obligations
relatedTo Article 84 of the Constitution of Japan NERFINISHED
requires that citizens pay taxes as provided by law
requiresComplianceWith tax laws enacted by the National Diet
subjectMatter citizens' obligations
taxation
typeOfObligation general legal duty

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Chapter III of the Constitution of Japan containsArticle Article 30 of the Constitution of Japan