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Outline of Exclusion from VAT and VAT Rate (International Comparison)

 

Japan

U.K.

Germany

France

EC 6th Directive

Exclusion from taxation

Land transfer or lease, Housing lease, Finance or Insurance, Medical care, Education, Welfare, etc.

Land transfer or lease, Building transfer or lease, Finance or Insurance, Medical care, Education, Mail, etc.

Land transfer or lease, Building transfer or lease, Finance or Insurance, Medical care, Education, Mail, etc.

Land transfer (except land for construction) or lease, Used building transfer (except transfer by estate agent), Building lease, Finance or Insurance, Medical care, Education, Mail, etc.

Land transfer (except land for construction) or lease, Used building transfer Building lease, Finance or Insurance, Medical care, Education, Mail, etc.

Tax
Rate

Standard tax rate

5 %

17.5 %

16 %

20.6 %

15 % or more

Zero tax rate

-

Articles of food, Water, Newspaper, Magazine, Books, Domestic travel transportation, Medical supplies, Dwelling construction, etc.

-

-

A tax rate of 0 % or less than 5 % of the super reduction is in principle forbidden.

Export exemption

Export and export like transaction

Export and export like transaction

Export and export like transaction

Export and export like transaction

Export and export like transaction

Reduced tax rate

-

Home fuel and electric power ----------------- 5 %

Articles of food, Water, Newspaper, Books, etc.
---------------- 7 %

Articles of food, Water, Books, etc. --------5.5 %
Newspaper, Medical supplies ----------- 2.1 %

Articles of food, Water, Books, Newspaper, Medical supplies ,etc.
------- more than 5 %

Additional tax rate

-

-

-

-

-


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