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 general account
Trend of 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 (time series data)
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
Highlights of the tax reform in 1999
Estimated effect on the national tax revenue 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 income earners
International comparison of unit of taxation and basic personal exemptions
International comparison of individual income tax burden on different levels of income
International comparison of effective tax rate for a couple with two children
Distribution of taxpayers, total employment income, and income tax payment by income group (1996)
Special taxation measures to promote property accumulation
Breakdown of revenue loss caused by special taxation measures (FY 1999 budget figures)
Outline of taxes on interest income and capital gains on stocks
Outline of taxpayer identification number system in several countries


III
Corporation Tax
Historical changes in the standard rate of corporation tax
International comparison of effective tax rate of corporate income taxation


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


V
Property-Based Taxes
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 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

Ministry of Finance [Tax Policy]

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