The Japanese taxation system

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ページ番号1007131  更新日 平成31年2月21日

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Japanese taxation system
There are currently around 50 different taxes in Japan, covering income, assets, consumption and many other things. The name, object and amount of taxation depend upon the nature and purpose of the activity being taxed.

Type

National

Local

Income

Income tax

Corporate income tax

Special local corporation tax

Reconstruction special income tax

Local corporation tax

Individual residence tax

Individual enterprise tax

Corporate residence tax

Corporate enterprise tax

Prefectural residence tax (interest and dividend proportions)

Prefectural residence tax (stock transfer proportion)

Assets

Inheritance/gift tax

Registration and license tax

Stamp tax

Real estate acquisition tax

Fixed asset tax

Urban planning tax

Business facility tax

Special landholding tax

Special discretionary taxes

Special earmarked taxes

Consumption

Consumption tax

Alcohol tax

Tobacco tax

Special tobacco tax

Gasoline excise tax

Local gasoline excise tax

Petroleum gas tax

Motor vehicle tonnage tax

Aircraft fuel tax

Petroleum and coal tax

Promotion of power resources development tax

Customs/tariffs

Tonnage tax

Special tonnage tax

Local consumption tax

Local tobacco tax

Light oil tax

Motor vehicle acquisition tax

Golf course usage tax

Hot springs tax

Motor vehicle tax

Light motor vehicle tax
Mineral product tax

Hunting tax

Mining lot tax

As shown above, the tax collecting bodies are the national, prefectural and municipal governments. Direct responsibility for tax collection normally lies with…

  • National: Tax Offices (税務署, zeimusho)
  • Iwate Prefecture: Tax Divisions of Regional Development Bureaus (振興局県税部, shinkoukyoku kenzeibu)
  • Municipal: Tax Division (税務課, zeimuka)

Taxation of foreign nationals

Regardless of nationality, all residents in Japan must pay Japanese taxes. These are some of the most common taxes, but you may have to pay others depending on your situation.

Tax

Japanese

Foreign nationals subject to taxation

Income tax

所得税, shotokuzei

Residents with income earned in Japan

Residence Tax (Prefectural and Municipal)

住民税(県民税、市町村民税), juuminzei (kenminzei, shichouson minzei)

Those residing in Japan as of 1 January of every year

Consumption Tax

消費税, shouhizei

Entities which become taxable business enterprises as a result of transactions in Japan

Stamp Tax

印紙税, inshizei

Those who conclude contracts or monetary agreements in Japan

Motor Vehicle Tax

自動車税, jidoushazei

Those who own a car in Japan

このページに関するお問い合わせ

Office of International Affairs, Department of Policy and Regional Affairs
(020-8570) 10-1 Uchimaru, Morioka City, Iwate Prefecture, JAPAN
電話: 019-629-5763 ファクス: 019-629-5254
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