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

*While this app has been offered free of charge for several years, starting around July 2026, the core functions of this app will only be available in the paid version. Please see the in-app announcements for details.


The Tax Law Collection analyzes the wording of enforcement orders, regulations, and circulars essential for tax practice, allowing you to refer to related enforcement orders, regulations, and circulars from the provisions of the law. Of course, you can also access other laws and regulations listed in the Tax Law Collection from each law, enforcement order, regulation, and circular.


[Feature 1: Minimizing Search Effort]
If you know the desired article, you can specify the number to display it immediately. Furthermore, if there are enforcement orders, regulations, or circulars, a list of articles that refer to that article is presented, allowing you to quickly access lower-level regulations.


[Feature 2: Full Text Included]
In paper-based legal codes, some articles are often omitted due to space limitations. The Tax Law Collection includes all articles without omission, including the lengthy Special Taxation Measures Act. All data is from the latest version of the legal data provision system.

[Feature 3: No Communication Required]
In the app version, all articles are downloaded to the device, so no communication is required. Even when retrieving long articles, the waiting time is very short. Not only can articles be displayed, but articles can also be searched offline.

[Feature 4: Designed for Readability]
You can adjust the font size and line spacing when reading articles, and switch between Mincho and Gothic fonts. If small text is difficult to read, make it larger and wider; if you want to include more information, make it smaller and narrower, allowing you to customize it to your liking.

[Notes: Regarding Legal Data Included in This App]
- This app uses data from e-Gov Legal Search (https://laws.e-gov.go.jp) managed by the Digital Agency and information such as circulars provided by the National Tax Agency via its website (https://www.nta.go.jp/law/tsutatsu/menu.htm).
- This app changes the display format of this data, but the content remains unchanged.

- This application and its provider are not affiliated with the Digital Agency or the National Tax Agency, nor do they represent these organizations.

- The provider of this application assumes no responsibility for any consequences arising from the user's use of this application.

---- In the future, we plan to update the laws and regulations to the latest versions approximately once a month, and add the following new features:

- Addition of reference articles between laws and regulations:
Currently, each article only includes references to enforcement ordinances, enforcement regulations, and basic circulars, but we will also add references from laws themselves.

- Addition of basic circulars:
If the number of users increases sufficiently, we will expand the coverage of circulars.

- Tablet optimization:
Instead of portrait mode, we will enable use in landscape mode to take advantage of the screen size.

- Display of amendment information:
This will allow users to check what has been amended when laws and regulations are changed.

- Display of old articles:
If an article is amended, the old version of that article will also be displayed via a button. - Display of New Provisions Before Enforcement
: If a provision that has not yet been enacted is posted, the new version of that provision will also be displayed via a button.

- Display of Reinterpreted Provisions
: Initially, this will start with standard reinterpretation provisions, but the reinterpreted version of the provision will be displayed via a button.

- Access to Sources
: To allow users to verify that the information is truly accurate and not inconsistent with official sources, it will be possible to easily navigate from the provision or circular to the e-Gov Law Search or the relevant page on the National Tax Agency's website.

- Display of Latest Case Law
: We are considering linking this with the tax case law collection on the court's website.

What’s new

- 財産評価基本通達と印紙税法基本通達を追加しました。
- これまでは画像を本体に同梱していましたが、ウェブ版と同じ画像を利用できるように起動画面または各利用画面でダウンロードする方式に切り替えました。
- 法令を2026年7月16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】
国際観光旅客税法

【施行規則】
租税特別措置法施行規則

【通達】
消費税法基本通達