(Shingō: Land & Taxation Reform Act)

# P.R. 0818

**Chapter 1:**

> **§1)**
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> * **(a)** The National Government of Shingō hereby abolishes all taxes currently levied on the incomes of private citizens, all taxes levied on sales of goods and services, and all other forms of taxes levied on the private earnings of citizens or the prices of goods sold by private retailers.
> * **(b)** The National Government of Shingō reserves its Constitutional authority to levy taxes on the aforementioned groups should such measures be deemed necessary by Parliament via law.
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> **§2)**
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> * **(a)** The National Government hereby recognizes that all lands under the domain and authority of the Imperial Republic of Shingō belong to the people of the Imperial Republic of Shingō and that these lands are not to be treated as common commodities that may be held exclusively by one or more individuals or groups.
> * **(b)** All taxes within the Imperial Republic of Shingō, its prefectures, and its territories shall be levied on the land of the Imperial Republic of Shingō, with the amount levied by such taxes being based on the inherent value of the land or lands occupied by private citizens, corporations, or other groups. The inherent value of a specified division of land shall be based largely on its land value — which shall be calculated by the Ministry of Finance and its subsidiary organizations — with consideration also being given to the value of natural resources within the specified division of land with which the tax is concerned.
> * **(c)** Unless specified otherwise, half of all revenue accrued through the taxation of land within a given prefecture or territory shall be received by the treasury of said prefecture or territory’s government, with the other half of such revenue being received by the national treasury to fund the programs and expenditures of the national government. Prefectural and territorial governments shall only utilize funds accrued through the taxation of land in order to fund programs and expenditures within the jurisdiction of their prefecture or territory.
> * **(d)** All excess funds generated through land taxation and received by the national government shall be placed and held within the national monetary reserve. The national government shall distribute 10% of such funds generated through land taxation and held within the national monetary reserve in the form of a dividend to all citizens of the Imperial Republic of Shingō. Such dividends shall be distributed evenly across all members of the citizenry, with no exceptions or increases being made in order to aid or disadvantage one or more individuals or groups.
> * **(e)** The National Committee of Culture & Heritage is hereby established as a subsidiary organization of the Ministry of Finance. The national government reserves the right to exempt certain divisions of land from taxation. Exemptions shall only be given in the case that the National Committee of Culture & Heritage designates certain lands and their owners as having unique religious or cultural significance. To ensure that exemptions are not provided in an arbitrary manner, the Committee of Culture & Heritage shall be required to enumerate a list of criteria that must be met, in whole or in part, by a specified division of land and its occupants in order for said land to receive a tax exemption from the national government.
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