日本海关立法及法典化  

Japanese Customs Legislation and Codification

作　　者：何力[1] HE Li

机构地区：[1]复旦大学法学院

出　　处：《海关法评论》2022年第1期32-44,共13页Review of Customs Law

基　　金：2020年度教育部哲学社会科学研究重大课题攻关项目《境外投资重大问题研究》(20JZD08)阶段性成果

摘　　要：日本作为大陆法系国家其法律已经基本法典化;但是日本海关法并没有纳入日本法律的法典化进程之中,然而日本海关法同时具备法典化和非法典化的要素。日本的海关法制的建立经过了明治维新后的近代西方式法律体系的建立和第二次世界大战后的法制建设,海关法也发展完善起来。日本现行海关立法由《关税法》《关税定率法》《关税暂定措施法》三部构成,其中《关税法》是核心,尽管名称上不叫“海关基本法”,但实质上起着“海关基本法”的作用。但是,日本的海关立法毕竟还是没有统一,非法典化的特征更加明显。日本海关立法的非法典化的原因主要在于保守性强,海关部门在行政体系中的地位相对低,以及海关法的良好运行没有遇到现实的重大挑战,以至于缺乏法典化的动机和动力。Japan,as a civil law country,has codified its law.However,the Japanese customs law has not been included in the codification process of Japanese law,but it encompasses the elements for codification and non-codification.The establishment of Japan's customs legal system has gone through the establishment of the modern western legal system after the Meiji Restoration and the development of the legal system after the Second World War.During the process,the Customs law has also been improved.Japan's current customs legislation consists of three parts:Customs Tariff Law,Tariff Rate Law and Temporary Tariff Measures Law.Among them,the Customs Tariff Law is fundamental.Although it is not called“the basic customs law”,it essentially plays the role of the“basic customs law”.However,Japan's customs legislation is not unified after all,and the characteristics of uncodification are more obvious.The reasons for the uncodification of Japanese customs legislation mainly lie in the strong conservatism,the relatively low status of the Customs administration in the administrative system,and the sound operation of the Customs law,which has not encountered any major challenges in reality,and as a result lacks the motive and motivation for codification.

关 键 词：日本海关法律体系 法典化 非法典化 

分 类 号：D931.3[政治法律—法学] D912.2