GROSS REAL ESTATE TAX ACT
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Date of Taxation)
Article 4 (Place for Tax to be Paid)
Article 5 (Tax Classification and Amount of Tax)
Article 6 (Non-Taxation, etc.)
CHAPTER II TAXATION ON HOUSING
Article 7 (Taxpayers)
Article 8 (Tax Bases)
Article 9 (Tax Rates and Amounts of Tax)
Article 10 (Upper Limits on Tax Burden)
CHAPTER III TAXATION ON LAND
Article 11 (Methods of Taxation)
Article 12 (Taxpayers)
Article 13 (Tax Bases)
Article 14 (Tax Rates and Amounts of Tax)
Article 15 (Upper Limits on Tax Burden)
CHAPTER IV IMPOSITION, COLLECTION, ETC.
Article 16 (Imposition, Collection, etc.)
Article 17 (Determination and Reassessment)
Article 18 Deleted.
Article 19 Deleted.
Article 20 (Payment in Installment)
CHAPTER V SUPPLEMENTARY PROVISIONS
Article 21 (Provision of Taxation Data)
Article 22 (Obligation of Cooperation of Heads of Si/Gun)
Article 23 (Questions and Examination)
Article 24 (Perusal, etc. of Sales, Registry and Registration Relation Documents)
Article 25 Deleted.