《外国税制》程黎 范信葵 chapter VII.pptVIP

Chapter VII Taxation in Japan After World War II, Japan adopted a tax system relying mainly on direct taxes, like those in the United States and the United Kingdom. The most important of these are the income tax and corporation tax. The National Tax Administration Agency, a branch of the Ministry of Finance, administers income and corporation tax laws. In addition, the Tax System Council files recommendations for revision of the system every three years. Individuals are subject to a national income tax as well as local (prefectural and municipal) residence and business taxes. Additional national taxes include customs duties; a 5% value-added tax; a stamp tax; inheritance and gift taxes; a monopoly profits tax; a sugar excise tax; taxes on liquor, gasoline, and other commodities; and travel, admissions, and local road taxes. 1. Principles of the Japanese Tax System A taxpayer in Japan is defined as anyone spending more than 6 months in the fiscal year on Japanese soil, regardless of nationality, residence status, employment status, source of income and current location (bank) of income. If you have spent less than 6 months (cumulated) in Japan, you need to declare your taxes in the country where you have spent 6 months in the fiscal year. - National Taxes Local Taxes Prefectural Taxes Municipal Taxes Taxes on income Individual income taxCorporation tax Prefectural inhabitants’ tax Enterprise tax Municipal inhabitants’ tax Taxes on gifts and inheritances Gift tax Inheritance tax - - Taxes on properties - Automobile tax Fixed asset tax Special landholding tax City planning tax Light motor vehicle tax Enterprise establishment tax Taxes on consumption Consumption tax Golf course utilization tax - Taxes on transactions Stamp tax Registration and license tax Real property acquisition tax Automobile acquisition tax - 2. Main taxes 2.1. Corporate income taxes 2.1.1.Corporate status For the purpose of Japanese corporate taxes, foreign enterprises operating in Japan are c