 |
 Taxes and Tax Authorities in Japan |
| Last Update 2012/1/6 |
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| There are several tax authorities in Japan. One is the national government and the others are local governments. And there are 2 levels at local government levels. One is at Prefectures level and the other is at cities/villages level. |
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| Examples of Prefectures are Tokyo-to, Osaka-fu, Kanagawa-ken. |
| Examples of Cities/Villages are Minato-ku, Yokohama-shi, Nakatsue-mura. |
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| For foreign corporations, the most important taxes are (National)
Corporate Income Tax, local income taxes (Prefecture, City/Village level
Income Taxes and Prefecture level Business Tax), and Japan Consunmption
Tax. |
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| The following table shows taxes imposed by these tax authorities. |
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| National Tax |
English Translation |
Japanese Reading |
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National Individual Income Tax |
Shotoku Zei |
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National Corporate Income Tax |
Houjin Zei |
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Local Corporate Special Tax |
Chihou Houjin Tokubetsu Zei |
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Inheritance Tax |
Souzoku Zei |
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Gift Tax |
Zouyo Zei |
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Land Value Tax |
Chika Zei |
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Automobile Weight Tax |
Jidousha Jyuuryou Zei |
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Consumption Tax |
Shouhi Zei |
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Liquor Tax |
Shu Zei |
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Tobacco Tax |
Tabaco Zei |
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Tobacco Special Tax |
Tabaco Tokubetsu Zei |
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Gasoline Tax |
Kihatsuyu Zei |
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Petroleum & Gas Tax |
Sekiyu Gas Zei |
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Petroleum & Coal Tax |
Sekiyu Sekitan Zei |
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Aircraft Fuel Tax |
Koukuuki Nenryou Zei |
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Custom Duty |
Kan Zei |
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Electric Power Development Promotion Tax |
Dengen Kaihatsu Sokushin Zei |
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Local Gasoline Tax |
Chihou Kihatsuyu Zei |
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Special Tonnage Tax |
Tokubetsu Ton Zei |
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Registration and License Tax |
Touroku Menkyo Zei |
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Stamp Tax |
Inshi Zei |
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Tonnage Tax |
Ton Zei |
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| Prefecture Level Tax |
English Translation |
Japanese Reading |
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Prefecture Level Income Tax |
Todoufuken Min Zei |
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Business Tax |
Jigyou Zei |
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Non-Statutory Ordinary Tax |
Houteigai Futsuu Zei |
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Fixed Property Tax |
Kotei Shisan Zei |
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Automobile Tax |
Jidousha Zei |
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Mine Lot Tax |
Kouku Zei |
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Local Consumption Tax |
Chihou Shouhi Zei |
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Local Tobacco Tax |
Todoufuken Tabaco Zei |
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Golf Course Play Tax |
Golf Jou Riyou Zei |
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Real Estate Acquisition Tax |
Fudousan Shutoku Zei |
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Automobile Acquisition Tax |
Jidousha Shutoku Zei |
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Light Oil Sales Tax |
Keiyu Hikitori Zei |
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Hunting Tax |
Shuryou Zei |
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Water Benefit and Land Benefit Tax |
Suiri Chieki Zei |
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| City/Village Level Tax |
English Translation |
Japanese Reading |
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City / Village Level Income Tax |
Shichouson Min Zei |
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Mine Extraction Tax |
Kousan Zei |
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Non-Statutory Ordinary Tax |
Houteigai Futsuu Zei |
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Fixed Property Tax |
Kotei Shisan Zei |
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Small Automobile Tax |
Kei Jidousha Zei |
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Special Land Holding Tax |
Tokubetsu Tochi Hoyuu Zei |
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Local Tobacco Tax |
Shichouson Tabaco Zei |
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Hot Spring Tax |
Nyuutou Zei |
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Business Office Tax |
Jigyousho Zei |
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City Planning Tax |
Toshi Keikaku Zei |
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Water Benefit and Land Benefit Tax |
Suiri Chieki Zei |
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Common Facility Tax |
Kyoudou Shisetsu Zei |
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Residential Land Development Tax |
Takuchi Kaihatsu Zei |
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National Health Insurance Tax |
Kokumin Kenkou Hoken Zei |
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