Revenue Statistics in Asian Countries 2017
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Revenue Statistics in Asian Countries 2017

The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.

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From chapter COUNTRY TABLES, 1997-2015 – Tax revenues
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Table
 

Table 4.2 – Japan

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Revenue Statistics in Asian Countries 2017 - © OECD 2017

‌4.2Japan
Details of tax revenue
Billion JPY
‌‌
‌1997‌
2000
‌2005‌
2009
2010
2011
2012
2013
2014
‌2015‌
Total tax revenue
139 501
 
136 125
 
137 939
 
127 768
 
132 480
 
135 668
 
139 578
 
146 401
 
156 867
 
..
 
1000 Taxes on income, profits and capital gains
51 673
 
47 398
 
46 631
 
37 739
 
40 034
 
40 910
 
43 352
 
47 534
 
49 939
 
51 870
 
1100 Of individuals
29 809
 
28 677
 
25 222
 
25 518
 
24 663
 
24 951
 
25 946
 
28 150
 
29 655
 
30 541
 
1110 On income and profits
29 809
 
28 677
 
25 222
 
25 518
 
24 663
 
24 951
 
25 946
 
28 150
 
29 655
 
30 541
 
Income tax
19 183
 
18 789
 
16 702
 
12 914
 
12 984
 
13 476
 
14 044
 
15 865
 
17 139
 
17 958
 
Prefectural inhabitants tax
3 183
 
3 621
 
2 606
 
5 052
 
4 699
 
4 608
 
4 783
 
5 090
 
5 215
 
5 265
 
Municipal inhabitants tax
7 172
 
6 044
 
5 699
 
7 349
 
6 795
 
6 688
 
6 942
 
7 015
 
7 114
 
7 126
 
Enterprise tax
271
 
223
 
216
 
204
 
184
 
179
 
178
 
181
 
186
 
192
 
1120 On capital gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1200 Corporate
21 864
 
18 721
 
21 408
 
12 221
 
15 372
 
15 959
 
17 406
 
19 384
 
20 284
 
21 329
 
1210 On profits
21 864
 
18 721
 
21 408
 
12 221
 
15 372
 
15 959
 
17 406
 
19 384
 
20 284
 
21 329
 
Corporation tax
13 477
 
11 747
 
13 274
 
6 356
 
8 968
 
9 351
 
10 408
 
11 698
 
11 464
 
11 741
 
Prefectural inhabitants tax
1 026
 
879
 
979
 
715
 
777
 
800
 
846
 
854
 
963
 
866
 
Municipal inhabitants tax
2 532
 
2 176
 
2 457
 
1 775
 
1 954
 
2 011
 
2 129
 
2 157
 
2 445
 
2 348
 
Enterprise tax
4 830
 
3 918
 
4 698
 
2 701
 
2 253
 
2 240
 
2 354
 
2 674
 
3 017
 
3 677
 
Local special corporate tax
0
 
0
 
0
 
674
 
1 420
 
1 556
 
1 670
 
2 001
 
2 395
 
2 175
 
Local corporate tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1
 
523
 
1220 On capital gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1300 Unallocable between 1100 and 1200
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2000 Social security contributions
47 744
 
47 857
 
50 844
 
52 342
 
54 456
 
56 321
 
58 068
 
59 800
 
62 232
 
..
 
2100 Employees
19 642
 
19 786
 
20 980
 
22 484
 
23 590
 
24 431
 
25 182
 
25 982
 
27 146
 
..
 
2110 On a payroll basis
19 642
 
19 786
 
20 980
 
22 484
 
23 590
 
24 431
 
25 182
 
25 982
 
27 146
 
..
 
2120 On an income tax basis
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
2200 Employers
22 750
 
22 388
 
23 151
 
23 575
 
24 672
 
25 735
 
26 333
 
27 141
 
28 394
 
..
 
2210 On a payroll basis
22 750
 
22 388
 
23 151
 
23 575
 
24 672
 
25 735
 
26 333
 
27 141
 
28 394
 
..
 
2220 On an income tax basis
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
2300 Self-employed or non-employed
5 352
 
5 683
 
6 712
 
6 282
 
6 194
 
6 156
 
6 553
 
6 676
 
6 693
 
..
 
2310 On a payroll basis
5 352
 
5 683
 
6 712
 
6 282
 
6 194
 
6 156
 
6 553
 
6 676
 
6 693
 
..
 
2320 On an income tax basis
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
2400 Unallocable between 2100, 2200 and 2300
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
 
2410 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2420 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
3000 Taxes on payroll and workforce
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4000 Taxes on property
15 679
 
14 294
 
13 327
 
12 949
 
12 878
 
13 100
 
12 716
 
12 940
 
13 306
 
13 050
 
4100 Recurrent taxes on immovable property
10 410
 
10 414
 
10 116
 
10 128
 
10 225
 
10 237
 
9 799
 
9 882
 
10 016
 
9 900
 
Prefectural property tax
8
 
11
 
16
 
19
 
5
 
3
 
2
 
2
 
2
 
2
 
Municipal property tax
8 822
 
9 041
 
8 862
 
8 874
 
8 961
 
8 966
 
8 580
 
8 653
 
8 769
 
8 666
 
City planning tax
1 326
 
1 318
 
1 233
 
1 233
 
1 256
 
1 268
 
1 216
 
1 227
 
1 244
 
1 230
 
Special landholding tax
94
 
43
 
4
 
2
 
3
 
1
 
1
 
1
 
2
 
3
 
Water and land utilisation tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Land value tax
160
 
1
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
2 413
 
1 782
 
1 566
 
1 350
 
1 250
 
1 474
 
1 504
 
1 574
 
1 883
 
1 761
 
4310 Estate and inheritance taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
Inheritance tax
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4320 Gift taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
Tax on gifts
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
2 856
 
2 099
 
1 646
 
1 472
 
1 403
 
1 388
 
1 413
 
1 483
 
1 407
 
1 389
 
Bourse tax
40
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Securities transaction
404
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Bank of Japan note issue tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Stamp revenues
1 681
 
1 532
 
1 169
 
1 068
 
1 024
 
1 047
 
1 078
 
1 126
 
1 035
 
1 027
 
Real property acquisition tax
731
 
567
 
477
 
404
 
379
 
342
 
336
 
357
 
372
 
362
 
4500 Non-recurrent taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
24 058
 
26 227
 
26 786
 
24 364
 
24 730
 
24 966
 
25 056
 
25 744
 
30 991
 
33 819
 
5100 Taxes on production, sale, transfer, etc
21 132
 
23 180
 
23 722
 
21 561
 
22 160
 
22 410
 
22 592
 
23 313
 
28 587
 
31 417
 
5110 General taxes
10 112
 
12 350
 
13 135
 
12 221
 
12 675
 
12 745
 
12 902
 
13 479
 
19 135
 
21 984
 
5111 Value added taxes
10 112
 
12 350
 
13 135
 
12 221
 
12 675
 
12 745
 
12 902
 
13 479
 
19 135
 
21 984
 
5112 Sales tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5113 Other
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
11 021
 
10 830
 
10 588
 
9 340
 
9 485
 
9 665
 
9 690
 
9 834
 
9 452
 
9 433
 
5121 Excises
9 764
 
9 837
 
9 571
 
8 527
 
8 622
 
8 719
 
8 721
 
8 728
 
8 308
 
8 248
 
Liquor tax
1 962
 
1 816
 
1 585
 
1 417
 
1 389
 
1 369
 
1 350
 
1 371
 
1 328
 
1 308
 
Sugar excises
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Local gasoline tax
276
 
296
 
311
 
291
 
294
 
283
 
281
 
275
 
266
 
264
 
Gasoline tax
2 583
 
2 769
 
2 908
 
2 715
 
2 750
 
2 648
 
2 622
 
2 574
 
2 486
 
2 466
 
Liquefied petroleum gas tax
29
 
28
 
29
 
25
 
24
 
23
 
21
 
21
 
19
 
20
 
Aviation fuel tax
104
 
104
 
105
 
94
 
89
 
60
 
64
 
67
 
67
 
66
 
Commodity tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Playing-card tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Prefectural tobacco tax
248
 
282
 
275
 
250
 
256
 
293
 
289
 
173
 
155
 
152
 
Municipal tobacco tax
799
 
865
 
845
 
767
 
788
 
900
 
887
 
983
 
950
 
928
 
Timber delivery tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Mineral product tax
2
 
2
 
2
 
2
 
2
 
2
 
2
 
2
 
2
 
2
 
Electricity and gas tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Diesel oil tax
1 331
 
1 208
 
1 086
 
908
 
918
 
932
 
925
 
943
 
936
 
924
 
Vehicle acquisition tax
562
 
464
 
453
 
231
 
192
 
168
 
210
 
193
 
86
 
122
 
Promotion of power resources development tax
354
 
375
 
359
 
329
 
349
 
331
 
328
 
328
 
321
 
323
 
Petroleum and coal tax
497
 
489
 
493
 
487
 
502
 
519
 
567
 
600
 
631
 
628
 
Tobacco tax
1 018
 
876
 
887
 
822
 
908
 
1 032
 
1 018
 
1 038
 
919
 
906
 
Special tobacco tax
0
 
264
 
233
 
190
 
163
 
160
 
158
 
161
 
142
 
140
 
5122 Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Monopoly profits
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5123 Customs and import duties
1 012
 
877
 
930
 
732
 
786
 
874
 
897
 
1 034
 
1 073
 
1 117
 
Customs duty
1 012
 
877
 
930
 
732
 
786
 
874
 
897
 
1 034
 
1 073
 
1 117
 
5124 Taxes on exports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5125 Taxes on investment goods
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
245
 
116
 
87
 
81
 
77
 
72
 
73
 
71
 
70
 
68
 
Travel tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Admission tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Local entertainment tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Golf course utilisation tax
98
 
81
 
62
 
58
 
55
 
51
 
51
 
49
 
48
 
46
 
Meal and lodging tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Special local consumption tax
125
 
12
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Bathing tax
22
 
23
 
24
 
23
 
22
 
21
 
22
 
22
 
22
 
22
 
5127 Other taxes on internat. trade and transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and to perform activities
2 926
 
3 047
 
3 064
 
2 803
 
2 570
 
2 557
 
2 464
 
2 431
 
2 404
 
2 402
 
5210 Recurrent taxes
2 905
 
3 027
 
3 043
 
2 783
 
2 548
 
2 535
 
2 442
 
2 409
 
2 382
 
2 380
 
Automobile tax
1 705
 
1 765
 
1 753
 
1 654
 
1 616
 
1 597
 
1 586
 
1 574
 
1 556
 
1 535
 
Light vehicle tax
113
 
125
 
152
 
174
 
178
 
180
 
184
 
189
 
195
 
213
 
Motor vehicle tonnage tax
1 084
 
1 134
 
1 136
 
953
 
753
 
755
 
669
 
643
 
629
 
631
 
Hunter licence tax
2
 
2
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Hunting tax
1
 
1
 
3
 
2
 
2
 
2
 
2
 
2
 
2
 
1
 
Mine lot tax
1
 
1
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5211 Paid by households: motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5212 Paid by others: motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5213 Paid in respect of other goods
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5220 Non-recurrent taxes
21
 
20
 
21
 
20
 
21
 
22
 
22
 
22
 
23
 
23
 
5300 Unallocable between 5100 and 5200
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
346
 
348
 
351
 
374
 
381
 
371
 
386
 
384
 
399
 
406
 
6100 Paid solely by business
325
 
324
 
297
 
328
 
330
 
339
 
350
 
348
 
356
 
356
 
Business office tax
325
 
324
 
297
 
328
 
330
 
339
 
350
 
348
 
356
 
356
 
6200 Other
22
 
24
 
54
 
46
 
52
 
32
 
36
 
36
 
43
 
50
 
Taxes not in local tax law
21
 
24
 
54
 
46
 
52
 
32
 
36
 
36
 
43
 
50
 
Other
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
Not available
Note: 
Figures are taken from OECD (2016),Revenue Statistics 2016,http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
Data are on a fiscal year basis beginning 1st April.
From 1990, data are on an accrual basis.
The figures for different groups of taxes are reported on different reporting bases, namely: Social security contributions (heading 2000) : in principle accrual basis, Central government taxes : accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), Local government taxes : accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May).
The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself.
Heading 2000: Includes some unidentifiable voluntary contributions. Preliminary data for 2015 were not available at the time OECD (2016) , Revenue Statistics 2016 was prepared.
Heading 2300: Includes contributions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999.
Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data are not available to provide a breakdown.
Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data are not available to provide a breakdown.
Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.
Disclaimer: http://oe.cd/disclaimer
Source: Tax Bureau, Ministry of Finance.

 
Countries Covered:
Japan
 
Visit the OECD web site