일본에서의 지방세조례주의론

A Legal Study on the Doctrine of the Japanese Taxation by Municipal Ordinance

This article is on the Legal Study on the Doctrine of the Taxation by Municipal Ordinance in Japan. This article contains the Japanese case and academic theory on the theme. In reality, the cases and the theory on the Doctrine of the Taxation by Municipal Ordinance in Japan are more diverse than those in Korea. And it will be the same in Korea in future. Therefore, we need to study the real cases and theory of the Doctrine of the Taxation by Municipal Ordinance in Japan. The contents of this article is consisted of 5 chapters. Chapter 1 is on the Introduction, which is written about the intent wish to describe in this article, and the outline of this article. Chapter 2 in on the Taxation by law, local taxes, and municipal ordinance in Japan. The Japanese statutes related with the theme are the Constitution §30, §84, the Local Taxes Act and the Local Government Act. The Japanese Local Government Act §223 is prescribed as follows : “According to the provisions of the statutes, the Local Government can impose and collect the local taxes.” This Provision poses several points at issue ad follows : First, are the local taxes contained in the taxes of the Taxation by law? Second, can the right to taxation be admitted to the Local Government, and then can the Local Government exercise the right to taxation according to the provisions of the municipal ordinances? Chapter 3 is on the related cases in Japan. These cases were approved with the Taxation by Municipal Ordinance. Chapter 4 in on the Individual review, which is on the local taxes without the provisions of the Local Taxes Act. Those are composed of the general taxes and purposive taxes. Chapter 5 is on the Conclusion. It is summarized as follows; the self-reliance of the local government.