JAPANESE TAX SYSTEM [1998 Edition]
JAPANESE TAX SYSTEM
[1998 Edition]
Tax Bureau
Ministry of Finance
JAPAN
Table of Contents
Trend of demographic structure
Development of the population aging
List of national and local taxes
Trend of tax revenue of the general account
The ratio of tax, social security contributions andbudget deficit to National Income
International comparison of the ratio of tax andsocial security contributions to national income
International comparison of the ratio of tax andsocial security contributions to national income
International comparison of the ratio of tax revenueto national income
International comparison of tax structure
International comparison of the relative shares ofincome, consumption and property-based taxes
Historical changes in national tax revenue by type
Major tax reforms in recent years
Income tax reductions after the tax reform in Nov.1994
Highlights of the tax reform in 1998
Estimated effect on the national tax revenue of taxreform in 1998
International comparison of income taxes
International comparison of income tax systems
Marginal tax rates of income tax
Historical changes in income tax rates
Calculation of income tax for employment incomeearners
International comparison of unit of taxation and basicpersonal exemption
International comparison of individual income taxburden on different income levels
Effective tax rate of individual income tax (for acouple with two children)
Distribution of taxpayers, total employment income,and income tax payment by income groups (1996)
Special taxation measures to promote propertyaccumulation
Breakdown of revenue loss caused by special taxationmeasures
Outline of taxes on interest income and capital gainson stocks
Outline of taxpayer identification number system inseveral countries
Mechanism of consumption tax (VAT)
Value-added tax rate (standard rate) in variouscountries
Value-added tax rates in various countries
Outline of exclusion from VAT and VAT rate in variouscountries
Personal income tax on capital gains from transfer ofland
Corporate income tax on capital gains from transfer ofland
Outline of property tax and city planning tax
Calculation of inheritance tax
Some statistics on inheritance tax
International comparison of inheritance tax
