TOML

Tax Categories - TOML

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

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"

[[items]]
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"