税務法規集：税務に特化したプロフェッショナル用六法

合同会社NINTECH

About this app

*To celebrate the release, the app is available for free for the time being. Please give it a try.

The Tax Law Collection analyzes the wording of enforcement ordinances, enforcement regulations, and notices, which are essential for tax practice, and allows you to reference related enforcement ordinances, enforcement regulations, and notices from legal provisions. Of course, you can also access other laws and regulations listed in the Tax Law Collection from each law, enforcement ordinance, enforcement regulation, or notice.

[Feature 1: Minimizes search effort]
If you know the desired provision, you can quickly display it by specifying the number. In addition, if there is an enforcement ordinance, enforcement regulations, or notice, a list of clauses that mention that provision is displayed, allowing you to quickly access lower-level laws.

[Feature 2: Contains the full text]
Due to space constraints, some provisions are often omitted in paper versions of the Six Codes. The Tax Law Collection contains all provisions without omissions, including the lengthy Special Taxation Measures Act. All data is compiled from the latest version of the Law Data System.

[Feature 3: No Data Connection Required]
In the app version, all articles are downloaded to the device, eliminating the need for data connection. Even when calling up long articles, waiting times are extremely short. Not only can articles be displayed, but searches can also be performed offline.

[Feature 4: Pursuing Ease of Reading]
In addition to adjusting the font size and line spacing when reading articles, you can also switch between Mincho and Gothic fonts. Customize the font to suit your needs: large and wide if you find small text difficult to read, or small and narrow if you want to pack in more information.

[Note: Regarding the legal data included in this app]
- This app uses data from the e-Gov Law Search (https://laws.e-gov.go.jp) managed by the Digital Agency and information such as notices provided by the National Tax Agency via its website (https://www.nta.go.jp/law/tsutatsu/menu.htm).
- This app modifies the display format of this data, but not the content itself.
- This app and its provider are not affiliated with, or representative of, the Digital Agency or the National Tax Agency.
- The provider of this app assumes no responsibility for any consequences arising from users' use of this app.

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Going forward, we plan to update laws and regulations approximately once a month and add the following new features.

- Add references between laws and regulations
: Currently, each article only references the Enforcement Order, Enforcement Regulations, and Basic Notices, but we will also add references from laws.
- Add Basic Notices
: Once the number of users increases sufficiently, we will expand the scope of notice coverage.
- Tablet optimization
: Take advantage of the screen size and allow use in landscape mode instead of portrait mode.
- Display amendment information
: Allows users to check what has been amended when laws and regulations are replaced.
- Display old provisions
: If a provision is amended, the old provision will also be displayed from a button.
- Displaying new provisions before enforcement
: When a provision that has not yet been enforced is posted, the new provision for that provision will also be displayed from a button.
- Displaying the revised provisions after reinterpretation
: Starting with the standard reinterpretation provisions, we will make it possible to display the revised provisions from a button.
- Access to the source
: To ensure that the information is consistent with the official information, we will make it easy to navigate from provisions and notices to the e-Gov Law Search or the relevant National Tax Agency page.
- Displaying the latest case law
: We are considering linking the tax case law collection on the court's website.

What’s new

- 法令を2025年10月20日現在のものに更新しました。更新のあった法令等は以下のとおりです。

【法律】
国税通則法
国税徴収法
所得税法
地方税法
租税特別措置法

【施行令】
消費税法施行令
租税特別措置法施行令

【施行規則】
地方税法施行規則
租税特別措置法施行規則