Overview of the Japanese tax system

The modern Japanese tax system dates from 1950. Its tax reform ideas were derived from a Report on Japanese Taxation by the Shoup Misson. A previous tax system was based on indirect taxes, however, it was replaced with the Japanese modern tax system centered around direct corporate and individual income taxes, supplemented by indirect taxes on consumption, customs, property and so on.

The major taxes in the Japanese tax system are as follows.

  • Income Taxes
  • Property Taxes
    • National
      • Inheritance Tax
      • Gift Tax
      • Land Value Tax
      • Registration and Licence Tax
      • Stamp Tax
    • Local
      • Automobile Tax
      • Property Tax
      • Light Vehicle Tax
      • Business Office Tax
      • Real Property Acquisition Tax
  • Consumption Taxes
    • National
      • Consumption Tax
      • Liquor Tax
      • Tobacco Tax
      • Gasoline Tax
      • Aviation Fuel Tax
    • Local
      • Local Consumption Tax
      • Prefecture Tobacco Tax
      • Municipal Tobacco Tax
      • Golf Course Utilization Tax
      • Bathing Tax