In Japan, a self-assessment system has been established for income taxes, where taxpayers correctly calculate the income amount and tax amount according to the applicable tax law and pay tax by themselves.

我が国の所得税は、納税者が自ら税法に従って所得金額と税額を正しく計算し納税するという申告納税制度を採っています。

The income tax system is founded on the principle of the “self-assessment system," whereby an income earner spontaneously calculates his/her income for the year and the corresponding amount of tax by submitting a return.

所得税は、所得者自身が、その年の所得金額とこれに対する税額を計算し、これらを自主的に申告して納付する、いわゆる「申告納税制度」が建前とされています