日本是高收入国家，也是高税制国家，其税收严格遵照公正公平原则。 在日本，任何一个税种的设立，都必须经过严格的立法程序，只有国会（包括法律授权的地方议会）才有设立、废止税种、增减税率的权力。除国家立法规定的行政罚没款如交通违章罚金和法院裁定的犯罪惩处性罚金之 Japan is a high-income country as well as a high-tax country whose tax revenue strictly follows the principle of fairness and fairness. In Japan, the establishment of any kind of tax must go through rigorous legislative procedures. Only the parliament (including the local councils authorized by law) has the power to set up, abolish taxes, and increase or decrease tax rates. Except for administrative penalties prescribed by national legislation, such as traffic fines and penalties imposed by the courts for criminal sanctions