The most fundamental principle of Japanese tax is The Constitution of Japan.
The Constitution of Japan contains Article 30 which states: The people shall be liable to taxation as provided by law.
And Article 84 is " No new taxes shall be imposed or existing ones modified except by law
or under such conditions as law may prescribe".
Japanese taxes are made bye those Articles of The Constitution of Japan.

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Japanese Gft Tax(98.11.15)
Taxation Q&A　of Nonresidents and Foreigners (2004.7.28)

To be continued

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