日本的现行税制一、税收管理体制日本国现行的行政区划为一部（东京都）、一道（北海道）、二府、四十三个县。在县以下还设、町、村。明治维新后日本政府将国税和地税分设，现行的税收管理体制划分为三级：国税、道府县税和市町村税，后二者为地方级税收。现行税制中属于... Japan’s Current Tax System I. Tax Administration System Japan’s current administrative division is one (Tokyo), one (Hokkaido), two prefectures and forty-three counties. In the county also set up, town, village. After the Meiji Restoration, the Japanese government divided the state tax and local tax revenue into three levels: state tax, prefectural tax and municipal tax, and the latter two as local tax revenues. The current tax system belongs to ...