Revenue Statistics in Asian Countries 2017
Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. 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.
Table 4.2 - Japan
Details of tax revenue
Revenue Statistics in Asian Countries 2017 - © OECD 2017
4.2 | Japan | ||||||||||
| 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. |