Location : HOME > Tax Policy > publication > Comprehensive Handbook of Japanese Taxes 2006 (November, 2006)

Comprehensive Handbook of Japanese Taxes 2006


ContentsPDF (54KB)
IntroductionPDF(159KB)
  Chapter 1  Introduction to the Japanese Tax System
Taxes on IncomePDF(555KB)
  Chapter 2  Income Tax (Individual Income Tax)
Chapter 3  Corporation Tax (Corporate Income Tax)
Taxes on Property etc.PDF(114KB)
  Chapter 4  Inheritance Tax and Gift Tax
Chapter 5  Land Value Tax
Chapter 6  Registration and License Tax
Chapter 7  Stamp Tax
General Consumption TaxesPDF(203KB)
  Chapter 8  Consumption Tax
Excise TaxesPDF(140KB)
  Chapter 9  Liquor Tax
Chapter 10  Tobacco Tax
Chapter 11  Special Tobacco Tax
Chapter 12  Gasoline Tax
Chapter 13  Liquefied Petroleum Gas Tax
Chapter 14  Aviation Fuel Tax
Chapter 15  Petroleum And Coal Tax
Chapter 16  Local Road Tax
Chapter 17  Motor Vehicle Tonnage Tax
Chapter 18  Promotion of Power-Resources Development Tax
Payment, Penalties, and Tax DisputesPDF(120KB)
  Chapter 19  Payment of National Taxes
Chapter 20  Penalties on National Taxes
Chapter 21  Collection of National Taxes
Chapter 22  Tax Disputes
Local TaxesPDF(180KB)
  Chapter 23  Local Taxes
International TaxationPDF(219KB)
  Chapter 24  Taxation of Nonresidents and Foreign Corporations
AdministrationPDF(80KB)
  Chapter 25  Organization of the National Tax Agency
AppendixPDF(1371KB)
  I Trends in Tax Reform, etc. in Recent Years
II Summary of the National Tax System
III Summary of the Local Tax System
IV Income Tax Burden
V Corporation Tax Burden
VI Inheritance Tax Burden
VII Revenue
VIII Organizational Chart for the Ministry of Finance
IX Organizational Chart for National Tax Agency (in FY 2005 )