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.

All labels observed (1)

Label Occurrences
Article 30 of the Constitution of Japan canonical 1

How this entity was disambiguated

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 ⓘ
linked to: Judiciary of Japan
jurisdiction Japan ⓘ
language Japanese ⓘ
legalPrinciple duty to pay taxes ⓘ
legalSystem Japanese law ⓘ
locatedInDocument Chapter III of the Constitution of Japan ⓘ
normType duty-imposing norm ⓘ
partOf Constitution of Japan ⓘ
prohibits non-payment of taxes contrary to law ⓘ
relatedConcept public finance ⓘ
taxpayer obligations ⓘ
relatedTo Article 84 of the Constitution of Japan ⓘ
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 ⓘ

How these facts were elicited

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 ⓘ