Location : HOME > Tax Policy > Japanese Tax System > Japanese Tax System [1999 Edition] > List of National and Local Taxes

List of National and Local Taxes

 

 

National Taxes

Local Taxes

 

National Taxes

Local Taxes

Income-
based
taxation

individual income tax *
corporation tax *

individual inhabitants tax *
individual enterprise tax *
corporation inhabitants tax *
corporation enterprise tax *

Consump-
tion-
based
taxation

consumption tax
liquor tax
tobacco tax
gasoline tax
aviation fuel tax
liquefied petroleum gas tax
petroleum tax
motor vehicle tax
custom duty
tonnage duty
local road tax
special tonnage due
promotion of power
  resources development tax

local consumption tax
prefectural tobacco tax
municipal tobacco tax
light oil delivery tax
automobile acquisition tax
special local consumption tax
golf course utilization tax
bathing tax
automobile tax *
light vehicle tax *
mineral product tax *
hunters' registration tax *
hunting tax *
mine-lot tax *

Property-
based
taxation

inheritance tax and gift tax *
land value tax *
stamp tax
registration and license tax

real property acquisition tax
property tax *
city planning tax *
special landholding tax *
others


Breakdown of National and Local Taxes
(Fiscal 1999 budgetary figures)

zc001b03.jpg


[Next Page]

[Table of Contents]