有所得就要纳税,这是现代市场经济条件下国家税收制度的惯例性做法。进行证券的买卖会获得收益,于是也要缴纳税金。世界各国证券税收制度不尽相同,日本的证券税制是较有特色的一种,本文试作简要介绍。 The tax is payable on the basis of income, which is the customary practice of the state tax system under the conditions of a modern market economy. The sale of securities will be rewarded, so they have to pay taxes. The taxation system of securities in various countries in the world is not the same. The securities taxation system in Japan is one of the more distinctive features. This article attempts to make a brief introduction.