Note 2-31
- Japanese version
- English version
(31) The Government Tax Commission (1996) also says, "Since the 'effective tax rate' is based on a given tax base, it is not an appropriate measure for comparison of 'effective tax burden' ."
(31) The Government Tax Commission (1996) also says, "Since the 'effective tax rate' is based on a given tax base, it is not an appropriate measure for comparison of 'effective tax burden' ."