INI

Tax Categories - INI

Japanese taxes are classified into national taxes and local taxes based on the taxing authority, and further categorized into income taxes, consumption taxes, and property taxes based on the taxable object. National taxes under the jurisdiction of the National Tax Agency and Ministry of Finance include income tax, corporate tax, consumption tax, inheritance tax, and gift tax, while local taxes include residence tax, fixed asset tax, and business tax. These taxes serve as important revenue sources supporting national and local government finances.

National Tax Agency Ministry of Finance tax tax system national tax local tax income tax corporate tax consumption tax

[item.income-tax]
code=01
slug=income-tax
name=Income Tax
description=A national tax levied on individual income.
authority=National Tax
category=Income Taxation
taxType=Direct Tax

[item.corporate-tax]
code=02
slug=corporate-tax
name=Corporate Tax
description=A national tax levied on corporate income.
authority=National Tax
category=Income Taxation
taxType=Direct Tax

[item.consumption-tax]
code=03
slug=consumption-tax
name=Consumption Tax
description=A national tax levied on the provision of goods and services.
authority=National Tax
category=Consumption Taxation
taxType=Indirect Tax

[item.inheritance-tax]
code=04
slug=inheritance-tax
name=Inheritance Tax
description=A national tax levied when property is acquired through inheritance or bequest.
authority=National Tax
category=Property Taxation
taxType=Direct Tax

[item.gift-tax]
code=05
slug=gift-tax
name=Gift Tax
description=A national tax levied when property is acquired through gift.
authority=National Tax
category=Property Taxation
taxType=Direct Tax

[item.fixed-asset-tax]
code=06
slug=fixed-asset-tax
name=Fixed Asset Tax
description=A local tax levied on owners of land, buildings, and depreciable assets.
authority=Local Tax
category=Property Taxation
taxType=Direct Tax

[item.residence-tax]
code=07
slug=residence-tax
name=Residence Tax
description=A local tax levied by prefectures and municipalities.
authority=Local Tax
category=Income Taxation
taxType=Direct Tax

[item.liquor-tax]
code=08
slug=liquor-tax
name=Liquor Tax
description=A national tax levied on the manufacture or import of alcoholic beverages.
authority=National Tax
category=Consumption Taxation
taxType=Indirect Tax

[item.tobacco-tax]
code=09
slug=tobacco-tax
name=Tobacco Tax
description=National and local taxes levied on the manufacture and sale of tobacco.
authority=National and Local Tax
category=Consumption Taxation
taxType=Indirect Tax

[item.registration-license-tax]
code=10
slug=registration-license-tax
name=Registration and License Tax
description=A national tax levied on registrations and licenses such as real estate registration and company incorporation.
authority=National Tax
category=Property Taxation
taxType=Direct Tax

[item.stamp-tax]
code=11
slug=stamp-tax
name=Stamp Tax
description=A national tax levied on taxable documents such as contracts and receipts.
authority=National Tax
category=Property Taxation
taxType=Direct Tax

[item.automobile-tax]
code=12
slug=automobile-tax
name=Automobile Tax
description=A local tax levied on automobile ownership.
authority=Local Tax
category=Consumption Taxation
taxType=Direct Tax

[item.business-tax]
code=13
slug=business-tax
name=Business Tax
description=A local tax levied on business income.
authority=Local Tax
category=Income Taxation
taxType=Direct Tax

[item.real-estate-acquisition-tax]
code=14
slug=real-estate-acquisition-tax
name=Real Estate Acquisition Tax
description=A local tax levied when acquiring real estate.
authority=Local Tax
category=Property Taxation
taxType=Direct Tax

[item.city-planning-tax]
code=15
slug=city-planning-tax
name=City Planning Tax
description=A local tax levied on land and buildings within urban planning areas.
authority=Local Tax
category=Property Taxation
taxType=Direct Tax