日本实行分税制，国税厅———国税局———税务署构成了该国的税收征管系统，负责所得税、法人税、继承税、地价税、消费税、酒税、烟草税等税种的征收管理。日本的税收征管法律体系参照德国、法国的“成文法”模式，就各税管理颁布了《国税通则法》、《国税征收法》等法律法 Japan’s tax-sharing system, the National Tax Agency --- Internal Revenue Service --- Tax Department constitutes the country’s tax collection system, is responsible for income tax, corporate tax, inheritance tax, land tax, consumption tax, liquor tax, tobacco tax and other tax collection and management. Japan’s tax collection and administration system refers to the German and French “written laws” model and promulgates the “General Tax Law” and the “Tax Collection Law” and other laws and regulations on tax administration