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 and budget deficit to National Income
International comparison of the ratio of tax and social security contributions to national income
International comparison of the ratio of tax and social security contributions to national income
International comparison of the ratio of tax revenue to national income
International comparison of tax structure
International comparison of the relative shares of income, 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 tax reform 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 income earners
International comparison of unit of taxation and basic personal exemption
International comparison of individual income tax burden on different income levels
Effective tax rate of individual income tax (for a couple with two children)
Distribution of taxpayers, total employment income, and income tax payment by income groups (1996)
Special taxation measures to promote property accumulation
Breakdown of revenue loss caused by special taxation measures
Outline of taxes on interest income and capital gains on stocks
Outline of taxpayer identification number system in several countries
Mechanism of consumption tax (VAT)
Value-added tax rate (standard rate) in various countries
Value-added tax rates in various countries
Outline of exclusion from VAT and VAT rate in various countries
Personal income tax on capital gains from transfer of land
Corporate income tax on capital gains from transfer of land
Outline of property tax and city planning tax
Calculation of inheritance tax
Some statistics on inheritance tax
International comparison of inheritance tax