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Japanese Taxation System
Taxation of Foreign Nationals
Income Tax
Income Tax Returns
Tax Deductions
Income from Wages and
Salaries
Inhabitant’s Tax
Consumption Tax and Local Consumption Tax
Stamp Tax
End of Year Tax Adjustments
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Japanese Taxation System
There are currently 50 different taxes in Japan, covering such things as income, property transfers, consumption and transactions. The name, object and amount of taxation depend upon the nature and purpose of the activity being taxed.
| Classification |
Type of Taxation |
| National |
[Earnings] income tax, corporation tax
[Consumption] consumption tax, etc.
[Property] inheritance tax, gift tax, etc.
[Transactions] stamp tax, etc. |
| Regional |
Prefectural |
[Ordinary] inhabitant tax, corporate tax, real estate transaction tax, etc.
[Earmarked] automobile acquisition tax, light oil delivery tax, etc.
|
| Municipal |
[Ordinary] individual inhabitants tax, fixed assets tax, etc.
[Earmarked] individual enterprise tax, spa tax, etc. |
As shown above, the tax collecting bodies are the national, prefectural
and municipal governments. Direct responsibility for tax collection normally
lies with Tax Offices at a national level, and the Taxation Divisions
of Regional Development Bureaus in the case of Iwate Prefecture, and the
Residents Tax Division of municipal governments. |
