This is a document collection explaining the tax system revisions for fiscal year 2025 (Reiwa 7) by tax category.
Key Points
1. Revision of Income Tax Act, etc.
- Revisions related to income tax handled by Tax Bureau Tax Division 1
- Revisions to the Income Tax Act itself (overview page 11, detailed explanation from page 77)
- Revisions to Special Taxation Measures Act (income tax related) (overview page 16, detailed explanation from page 137)
- Includes review of various systems related to individual income taxation
2. Revision of Corporation Tax Act, etc.
- Revisions related to corporation tax handled by Tax Bureau Tax Division 3
- Revisions to the Corporation Tax Act itself (overview page 27, detailed explanation from page 265)
- Revisions to Special Taxation Measures Act (corporation tax related) (overview page 30, detailed explanation from page 425)
- Creation of Special Defense Corporation Tax newly added (overview page 29, detailed explanation from page 350)
3. Revisions Related to Asset Taxation
- Revisions to Special Taxation Measures Act related to inheritance and gift taxes (overview page 36, detailed explanation from page 555)
- Revisions to Special Taxation Measures Act related to registration and license tax (overview page 37, detailed explanation from page 564)
- Implementation of tax system review related to asset transfers
4. International Taxation and Tax Treaties
- Revisions related to international taxation (overview page 38, detailed explanation from page 572)
- Conclusion of tax treaties (overview page 59, detailed explanation from page 760)
- Response to international tax issues handled by Tax Bureau Councilor's Office
5. Revisions to Consumption Tax and Indirect Taxes
- Revisions to Consumption Tax Act, etc. (overview page 63, detailed explanation from page 847)
- Revisions to Special Taxation Measures Act (indirect taxes related) (overview page 64, detailed explanation from page 871)
- Review of indirect tax systems including tobacco tax and gasoline tax
6. Other Important Revisions
- Revisions to National Tax Agency Act, etc. (overview page 66, detailed explanation from page 898)
- Revisions to Local Tax Act, etc. (overview page 68, detailed explanation from page 923)
- Budget for tax and stamp revenues for fiscal year 2025 (from page 970)
The article shows that the fiscal 2025 tax system revision is a comprehensive revision covering a wide range of fields including income tax, corporation tax, asset taxation, international taxation, and consumption tax, with the creation of Special Defense Corporation Tax added as a new element.