Details of Tax Revenue - Japan methods, notes and classification

more Explanatory Notes

• • Tax
    • 00 Total tax revenue
    • 01 1000 Taxes on income, profits and capital gains
    • 02 1100 Of individuals
    • 1110 On income and profits
      • 03 1110 On income and profits
      • 04 Income tax
      • 05 Prefectural inhabitants tax
      • 06 Municipal inhabitants tax
      • 07 Enterprise tax
    • 08 1120 On capital gains
    • 09 1200 Corporate
    • 1210 On profits
      • 0a 1210 On profits
      • 0b Corporation tax
      • 0c Prefectural inhabitants tax
      • 0d Municipal inhabitants tax
      • 0e Enterprise tax
      • 0f Local special corporate tax
      • 0g Local corporate tax
      • 0h Special corporate enterprise tax
    • 0i 1220 On capital gains
    • 0j 1300 Unallocable between 1100 and 1200
    • 0k 2000 Social security contributions
    • 0l 2100 Employees
    • 0m 2110 On a payroll basis
    • 0n 2120 On an income tax basis
    • 0o 2200 Employers
    • 0p 2210 On a payroll basis of employers SSC
    • 0q 2220 On an income tax basis of employers SSC
    • 0r 2300 Selfemployed or nonemployed
    • 0s 2310 On a payroll basis of self/non-employed SSC
    • 0t 2320 On an income tax basis of self/non-employed SSC
    • 0u 2400 Unallocable between 2100, 2200 and 2300
    • 0v 3000 Taxes on payroll and workforce
    • 0w 4000 Taxes on property
    • 4100 Recurrent taxes on immovable property
      • 0x 4100 Recurrent taxes on immovable property
      • 0y Prefectural property tax
      • 0z Municipal property tax
      • 10 City planning tax
      • 11 Special landholding tax
      • 12 Water and land utilization tax
      • 13 Land value tax
    • 14 4200 Recurrent taxes on net wealth
    • 15 4300 Estate, inheritance and gift taxes
    • 4310 Estate and inheritance taxes
      • 16 4310 Estate and inheritance taxes
      • 17 Inheritance tax
    • 4320 Gift taxes
      • 18 4320 Gift taxes
      • 19 Tax on gifts
    • 4400 Taxes on financial and capital transactions
      • 1a 4400 Taxes on financial and capital transactions
      • 1b Bourse tax
      • 1c Securities transaction
      • 1d Bank of Japan note issue tax
      • 1e Stamp revenues
      • 1f Real property acquisition tax
    • 1g 4500 Nonrecurrent taxes
    • 1h 4600 Other recurrent taxes on property
    • 1i 5000 Taxes on goods and services
    • 1j 5100 Taxes on production, sale, transfer, etc
    • 1k 5110 General taxes
    • 1l 5111 Value added taxes
    • 1m 5112 Sales tax
    • 1n 5113 Other
    • 1o 5120 Taxes on specific goods and services
    • 5121 Excises
      • 1p 5121 Excises
      • 1q Liquor tax
      • 1r Sugar excises
      • 1s Local gasoline tax
      • 1t Gasoline tax
      • 1u Liquefied petroleum gas tax
      • 1v Aviation fuel tax
      • 1w Commodity tax
      • 1x Playing-card tax
      • 1y Prefectural tobacco tax
      • 1z Municipal tobacco tax
      • 20 Timber delivery tax
      • 21 Mineral product tax
      • 22 Electricity and gas tax
      • 23 Diesel oil tax
      • 24 Vehicle acquisition tax
      • 25 Promotion of power resources development tax
      • 26 Petroleum and coal tax
      • 27 Tobacco tax
      • 28 Special tobacco tax
      • 29 International tourist tax
    • 5122 Profits of fiscal monopolies
      • 2a 5122 Profits of fiscal monopolies
      • 2b Monopoly profits
    • 5123 Customs and import duties
      • 2c 5123 Customs and import duties
      • 2d Customs duty
    • 2e 5124 Taxes on exports
    • 2f 5125 Taxes on investment goods
    • 5126 Taxes on specific services
      • 2g 5126 Taxes on specific services
      • 2h Travel tax
      • 2i Admission tax
      • 2j Local entertainment tax
      • 2k Golf course utilization tax
      • 2l Meal and lodging tax
      • 2m Special local consumption tax
      • 2n Bathing tax
    • 2o 5127 Other taxes on internat. trade and transactions
    • 2p 5128 Other taxes
    • 2q 5130 Unallocable between 5110 and 5120
    • 2r 5200 Taxes on use of goods and perform activities
    • 5210 Recurrent taxes
      • 2s 5210 Recurrent taxes
      • 2t Automobile tax
      • 2u Light vehicle tax
      • 2v Motor vehicle tonnage tax
      • 2w Hunter licence tax
      • 2x Hunting tax
      • 2y Mine lot tax
    • 2z 5220 Nonrecurrent taxes
    • 30 5300 Unallocable between 5100 and 5200
    • 31 6000 Other taxes
    • 6100 Paid solely by business
      • 32 6100 Paid solely by business
      • 33 Business office tax
    • 6200 Other
      • 34 6200 Other
      • 35 Taxes not in local tax law
      • 36 Other
    • 37 Total tax revenue on cash basis
    • 38 Total tax revenue on accrual basis
  • Government
    • 0 Federal or Central government
    • 1 Local government
    • 2 Social Security Funds
    • 3 Total