National Accounts of OECD Countries, General Government Accounts 2012
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National Accounts of OECD Countries, General Government Accounts 2012

The 2012 edition of National Accounts of OECD Countries: General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 1993 (SNA 1993) for all countries except Australia ( SNA 2008). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonized international classification, COFOG.

These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.

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From chapter Japan
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Table II – Detailed taxes and social contribution receipts: Japan You or your institution have access to this content

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National Accounts of OECD Countries, General Government Accounts 2012 - © OECD 2012

Japan
‌IIDetailed taxes and social contribution receipts
Billion JPY
‌‌
‌‌
2004
2005
2006
2007
2008
2009
2010
2011
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
135 066
 
141 731
 
147 606
 
151 065
 
143 729
 
131 389
 
136 091
 
..
 
2
Total tax receipts and actual social contributions
132 282
 
139 075
 
144 570
 
147 569
 
140 368
 
128 086
 
133 021
 
..
 
3
Total tax receipts
82 792
 
88 232
 
92 192
 
94 248
 
86 141
 
75 744
 
78 588
 
..
 
4
Taxes on production and imports
41 847
 
42 972
 
43 259
 
43 208
 
41 561
 
38 834
 
39 866
 
..
 
5
Taxes on products
23 475
 
24 029
 
23 962
 
23 526
 
22 343
 
21 713
 
22 319
 
..
 
6
Value added type taxes
12 588
 
13 135
 
13 092
 
12 841
 
12 443
 
12 221
 
12 675
 
..
 
7
Taxes and duties on imports, excluding VAT
862
 
930
 
947
 
941
 
883
 
732
 
786
 
..
 
8
Import duties
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
9
Taxes on imports, excluding VAT and import duties
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
10
Levies on imported agricultural products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Monetary compensatory amounts on imports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Excise duties
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
General sales taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
14
Taxes on specific services
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
15
Profits of import monopolies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
16
Taxes on products, except VAT, import and export taxes
10 025
 
9 964
 
9 923
 
9 744
 
9 017
 
8 761
 
8 858
 
..
 
17
Excise duties and consumption taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
18
Stamp taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
19
Taxes on financial and capital transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
20
Car registration taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
21
Taxes on entertainment
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
22
Taxes on lotteries, gambling and betting
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
23
Taxes on insurance premiums
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
24
Other taxes on specific services
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
25
General sales or turnover taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
26
Profits of fiscal monopolies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
27
Export duties and monetary compensatory amounts on exports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
28
Other taxes on products n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
29
Other taxes on production
18 372
 
18 943
 
19 297
 
19 681
 
19 218
 
17 121
 
17 547
 
..
 
30
Taxes on land, buildings or other structures
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
31
Taxes on the use of fixed assets
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
32
Total wage bill and payroll taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
33
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
34
Business and professional licences
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
35
Taxes on pollution
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
36
Under-compensation of VAT (flat rate system)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
37
Other taxes on production n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
38
Current taxes on income and wealth
39 498
 
43 694
 
47 415
 
49 538
 
43 125
 
35 561
 
37 472
 
..
 
39
Taxes on income
37 057
 
41 212
 
44 923
 
47 042
 
40 690
 
33 319
 
35 305
 
..
 
40
Taxes on individual or household income including holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
41
Taxes on individual or household income excl. holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
42
Taxes on individual or household holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
43
Taxes on income or profits of corporations including holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
44
Taxes on income or profits of corporations excl. holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
45
Taxes on holding gains of corporations
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
46
Other taxes on holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
47
Taxes on holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
48
Taxes on winnings from lottery or gambling
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
49
Other taxes on income n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
50
Other current taxes
2 442
 
2 482
 
2 491
 
2 495
 
2 435
 
2 242
 
2 166
 
..
 
51
Current taxes on capital
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
52
Poll taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
53
Expenditure taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
54
Payments by households for licences
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
55
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
56
Other current taxes n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
57
Capital taxes
1 447
 
1 566
 
1 519
 
1 503
 
1 455
 
1 350
 
1 250
 
..
 
58
Taxes on capital transfers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
59
Capital levies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
60
Other capital taxes n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
61
Actual social contributions
49 490
 
50 844
 
52 378
 
53 321
 
54 227
 
52 342
 
54 434
 
..
 
62
Employers' actual social contributions
22 527
 
23 151
 
23 760
 
24 240
 
24 663
 
23 575
 
24 692
 
..
 
63
Compulsory
22 527
 
23 151
 
23 760
 
24 240
 
24 663
 
23 575
 
24 692
 
..
 
64
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
65
Employees' actual social contributions
26 963
 
27 693
 
28 617
 
29 080
 
29 564
 
28 766
 
29 741
 
..
 
66
Compulsory
26 963
 
27 693
 
28 617
 
29 080
 
29 564
 
28 766
 
29 741
 
..
 
67
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
68
Social contributions by self- and non-employed persons
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
69
Compulsory
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
70
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
71
Imputed social contributions
2 784
 
2 656
 
3 036
 
3 497
 
3 361
 
3 303
 
3 070
 
..
 
72
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
49 344
 
53 725
 
55 995
 
54 367
 
47 096
 
41 509
 
44 538
 
..
 
2
Total tax receipts and actual social contributions
48 724
 
53 132
 
55 390
 
53 733
 
46 508
 
40 966
 
44 080
 
..
 
3
Total tax receipts
48 724
 
53 132
 
55 390
 
53 733
 
46 508
 
40 966
 
44 080
 
..
 
4
Taxes on production and imports
20 005
 
20 703
 
20 595
 
20 241
 
19 261
 
19 507
 
20 444
 
..
 
5
Taxes on products
17 865
 
18 538
 
18 395
 
18 065
 
17 230
 
16 900
 
17 214
 
..
 
6
Other taxes on production
2 140
 
2 165
 
2 201
 
2 176
 
2 030
 
2 607
 
3 230
 
..
 
7
Current taxes on income and wealth
27 273
 
30 863
 
33 276
 
31 990
 
25 793
 
20 109
 
22 386
 
..
 
8
Taxes on income
26 712
 
30 295
 
32 724
 
31 435
 
25 255
 
19 633
 
22 009
 
..
 
9
Other current taxes
562
 
568
 
551
 
555
 
538
 
476
 
377
 
..
 
10
Capital taxes
1 447
 
1 566
 
1 519
 
1 503
 
1 455
 
1 350
 
1 250
 
..
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
620
 
594
 
606
 
634
 
588
 
544
 
458
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
36 206
 
37 138
 
39 213
 
43 353
 
42 382
 
37 506
 
37 110
 
..
 
2
Total tax receipts and actual social contributions
34 068
 
35 100
 
36 803
 
40 515
 
39 633
 
34 779
 
34 508
 
..
 
3
Total tax receipts
34 068
 
35 100
 
36 803
 
40 515
 
39 633
 
34 779
 
34 508
 
..
 
4
Taxes on production and imports
21 843
 
22 269
 
22 664
 
22 967
 
22 301
 
19 327
 
19 422
 
..
 
5
Taxes on products
5 610
 
5 491
 
5 568
 
5 461
 
5 113
 
4 813
 
5 105
 
..
 
6
Other taxes on production
16 233
 
16 778
 
17 096
 
17 505
 
17 188
 
14 513
 
14 317
 
..
 
7
Current taxes on income and wealth
12 225
 
12 831
 
14 139
 
17 548
 
17 332
 
15 452
 
15 086
 
..
 
8
Taxes on income
10 345
 
10 918
 
12 199
 
15 607
 
15 435
 
13 686
 
13 296
 
..
 
9
Other current taxes
1 880
 
1 914
 
1 940
 
1 941
 
1 897
 
1 766
 
1 790
 
..
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
2 139
 
2 038
 
2 410
 
2 838
 
2 749
 
2 727
 
2 602
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
49 516
 
50 868
 
52 398
 
53 345
 
54 251
 
52 374
 
54 444
 
..
 
2
Total tax receipts and actual social contributions
49 490
 
50 844
 
52 378
 
53 321
 
54 227
 
52 342
 
54 434
 
..
 
3
Total tax receipts
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
4
Taxes on production and imports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
5
Taxes on products
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
6
Other taxes on production
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
7
Current taxes on income and wealth
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
8
Taxes on income
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
9
Other current taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
11
Actual social contributions
49 490
 
50 844
 
52 378
 
53 321
 
54 227
 
52 342
 
54 434
 
..
 
12
Imputed social contributions
26
 
24
 
20
 
25
 
24
 
32
 
11
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
Not available
Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20121212/840c.
Disclaimer: http://oe.cd/disclaimer

 
Countries Covered:
Japan
 
Visit the OECD web site