YAML

Tax Categories - YAML

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

- code: "01"
  slug: "income-tax"
  name: "Income Tax"
  description: "A national tax levied on individual income."
  category: "Income Taxation"
  authority: "National Tax"
  taxType: "Direct Tax"
- code: "02"
  slug: "corporate-tax"
  name: "Corporate Tax"
  description: "A national tax levied on corporate income."
  category: "Income Taxation"
  authority: "National Tax"
  taxType: "Direct Tax"
- code: "03"
  slug: "consumption-tax"
  name: "Consumption Tax"
  description: "A national tax levied on the provision of goods and services."
  category: "Consumption Taxation"
  authority: "National Tax"
  taxType: "Indirect Tax"
- code: "04"
  slug: "inheritance-tax"
  name: "Inheritance Tax"
  description: "A national tax levied when property is acquired through inheritance or bequest."
  category: "Property Taxation"
  authority: "National Tax"
  taxType: "Direct Tax"
- code: "05"
  slug: "gift-tax"
  name: "Gift Tax"
  description: "A national tax levied when property is acquired through gift."
  category: "Property Taxation"
  authority: "National Tax"
  taxType: "Direct Tax"
- code: "06"
  slug: "fixed-asset-tax"
  name: "Fixed Asset Tax"
  description: "A local tax levied on owners of land, buildings, and depreciable assets."
  category: "Property Taxation"
  authority: "Local Tax"
  taxType: "Direct Tax"
- code: "07"
  slug: "residence-tax"
  name: "Residence Tax"
  description: "A local tax levied by prefectures and municipalities."
  category: "Income Taxation"
  authority: "Local Tax"
  taxType: "Direct Tax"
- code: "08"
  slug: "liquor-tax"
  name: "Liquor Tax"
  description: "A national tax levied on the manufacture or import of alcoholic beverages."
  category: "Consumption Taxation"
  authority: "National Tax"
  taxType: "Indirect Tax"
- code: "09"
  slug: "tobacco-tax"
  name: "Tobacco Tax"
  description: "National and local taxes levied on the manufacture and sale of tobacco."
  category: "Consumption Taxation"
  authority: "National and Local Tax"
  taxType: "Indirect 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."
  category: "Property Taxation"
  authority: "National Tax"
  taxType: "Direct Tax"
- code: "11"
  slug: "stamp-tax"
  name: "Stamp Tax"
  description: "A national tax levied on taxable documents such as contracts and receipts."
  category: "Property Taxation"
  authority: "National Tax"
  taxType: "Direct Tax"
- code: "12"
  slug: "automobile-tax"
  name: "Automobile Tax"
  description: "A local tax levied on automobile ownership."
  category: "Consumption Taxation"
  authority: "Local Tax"
  taxType: "Direct Tax"
- code: "13"
  slug: "business-tax"
  name: "Business Tax"
  description: "A local tax levied on business income."
  category: "Income Taxation"
  authority: "Local Tax"
  taxType: "Direct Tax"
- code: "14"
  slug: "real-estate-acquisition-tax"
  name: "Real Estate Acquisition Tax"
  description: "A local tax levied when acquiring real estate."
  category: "Property Taxation"
  authority: "Local Tax"
  taxType: "Direct Tax"
- code: "15"
  slug: "city-planning-tax"
  name: "City Planning Tax"
  description: "A local tax levied on land and buildings within urban planning areas."
  category: "Property Taxation"
  authority: "Local Tax"
  taxType: "Direct Tax"