No. 15229
Promulgation Date 2017-12-19
Ministry of Finance and Economy
ALL
Article 1 (Purpose)
Article 1-2 (Definitions)
Article 2 (Taxable Objects)
Article 3 (Taxpayer)
Article 4 (Place of Tax Payment)
Article 5 (Time of Transfer)
Article 6 (Non-taxable Transfer)
Article 7 (Tax Base)
Article 8 (Tax Rate)
Article 9 (Transaction Collection)
Article 9-2 (Submission of Details of Transfer, etc. between Securities Accounts)
Article 10 (Tax Return, Payment and Refund)
Article 10-2 (Consolidated Tax Return and Payment at Main Office, etc.)
Article 11 (Adjustment)
Article 12 (Occasional Imposition)
Article 13 (Collection)
Article 14 Deleted.
Article 15 (Keeping of and Entry into Books)
Article 16 (Matters to be Ordered)
Article 17 (Question and Inspection)
Article 18 Deleted.
ADDENDA
ADDENDA <Act No. 4670, Dec. 31, 1993>
ADDENDA <Act No. 5156, Aug. 14, 1996>
ADDENDA <Act No. 6302, Dec. 29, 2000>
ADDENDA <Act No. 7324, Dec. 31, 2004>
ADDENDA <Act No. 8139, Dec. 30, 2006>
ADDENDA <Act No. 8838, Jan. 9, 2008>
ADDENDA <Act No. 9274, Dec. 26, 2008>
ADDENDA <Act No. 10401, Dec. 27, 2010>
ADDENDA <Act No. 11615, Jan. 1, 2013>
ADDENDA <Act No. 11845, May 28, 2013>
ADDENDA <Act No. 11873, Jun. 7, 2013>
ADDENDUM <Act No. 13628, Dec. 29, 2015>
ADDENDA <Act No. 15229, Dec. 19, 2017>