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JAPANESE TAX SYSTEM [1999 Edition]

JAPANESE TAX SYSTEM

[1999 Edition]


Tax Bureau Ministry of Finance JAPAN

Table of Contents


I


Overall Aspects of the Tax System
Trend of demographic structure
Development of the population aging
List of national and local taxes
Trend of tax revenue of the generalaccount
Trend of the ratio of tax, socialsecurity contributions and budget deficit to national income
International comparison of the ratio oftax and social security contributions to national income
International comparison of the ratio oftax and social security contributions to national income (time series data)
International comparison of the ratio oftax revenue to national income
International comparison of taxstructure
International comparison of the relativeshares of income, consumption and property -based taxes
Historical changes in national taxrevenue by type
Major tax reforms in recent years
Highlights of the tax reform in 1999
Estimated effect on the national taxrevenue of tax reform in 1999


II


Individual Income Tax
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 andbasic personal exemptions
International comparison of individual income taxburden on different levels of income
International comparison of effective tax rate for acouple with two children
Distribution of taxpayers, total employment income,and income tax payment by income group (1996)
Special taxation measures to promote propertyaccumulation
Breakdown of revenue loss caused by special taxationmeasures (FY 1999 budget figures)
Outline of taxes on interest income and capital gainson stocks
Outline of taxpayer identification number system inseveral countries


III


Corporation Tax
Historical changes in the standard rate ofcorporation tax
International comparison of effective tax rate ofcorporate income taxation


IV


Consumption Tax (VAT)
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(International comparison)
Outline of the Consumption Tax system


V


Property-Based Taxes
Personal income tax on capital gains from transfer ofland
Corporate income tax on capital gains from transferof land
Outline of Property Tax and City Planing Tax
Calculation of inheritance tax
Some statistics on inheritance tax
International comparison of inheritance tax system
International comparison of taxation on securities


VI


Administration
The system of local allocation tax and money flow
Organization of the Tax Bureau