Japanese Tax System

Documents on the Web Site

JAPANESE TAX SYSTEM(1999) Ministry of Finance
Report Submitted to the Prime Minister Mori by the Government Tax Commission (July 14, 2000) Ministry of Finance
International Comparison of Inheritance Tax System Ministry of Finance
Outline of Japanese tax administration Ministry of Finance

History of Japanese tax reform

Income tax(national tax)

　Tax rates Special Deduction for Employment Inocme Personal Exemption
1953
Taxable Income Maginal Tax Rates
less than 20,000 yen
20,000-70,000
70,000-120,000
120,000-200,000
200,000-300,000　
300,000-500,000
500,000-1,000,000
1,000,000-2,000,000
2,000,000-3,000,000
3,000,000-5,000,000
5,000,000- 　　　　　		 15％
20
25
30
35
40
45
50
55
60
65
15% (Maximum deduction is 45,000 yen） Basic Allowance 　60,000yen
Allowance for dependent
Fist child 35,000yen
Second and third child
20,000yen
Forth child 15,000yen
1954 The same as above The same as above Basic Allowance 　67,500yen
Allowance for dependent
Fist child 38,800yen
Second and third child
23,800yen
Forth child 15,000yen
1955
Taxable Income Maginal Tax Rates
less than 25,000yen
25,000-75,000
75,000-135,000
135,000-250,000
250,000-400,000
400,000-650,000
650,000-1,100,000
1,100,000-2,000,000
2,000,000-3,000,000
3,000,000-5,000,000
5,000,000-　　　　　　		 　15%
　20
　25
　30
　35
　40
　45
　50
　55
　60
　65
15% (Maximum deduction is 52,500yen）15% Basic Allowance 　75,000yen
Allowance for dependent
Fist child 40,000yen
Second and third child
25,000yen
Forth child 15,000yen
1956
Taxable Income Maginal Tax Rates
less than 30,000yen
30,000-80,000
80,000-150,000
150,000-300,000
300,000-500,000
500,000-800,000
800,000-1200,000
1200,000-2,000,000
2,000,000-3,000,000
3,000,000-5,000,000
5,000,000-　
 　15%
　20
　25
　30
　35
　40
　45
　50
　55
　60
　65
17.5% (Maximum deduction is 70,000yen）15% The same as above
1957
Taxable Income Marginal Tax Rates
less than 50,000yen
50,000-200,000
200,000-500,000
500,000-1,000,000
1,000,000-1,500,000 　　
1,500,000-2,500,000
2,500,000-4,000,000
4,000,000-6,000,000
6,000,000-10,000,000 　
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-50,000,000
50,000,000-　　　		 10%
15
20
25
30
35
40
45
50
55
60
65
70
Employment income deduction
less than 400,000 20%
400,000-800,000　7.5
（Maximum deduction is 110,000yen）
 Basic Allowance 　87,500yen
Allowance for dependent
Fist child 47,500yen
Second and third child
25,000yen
Forth child 15,000yen
1958 The same as above Employment income deduction
less than 400,000 20%
400,000-800,000　10%
（Maximum deduction is 120,000yen）
 Basic Allowance 　90,000yen
Allowance for dependent
Fist child 50,000yen
Second and third child
25,000yen
Forth child 15,000yen
1959,1960
Taxable Income Maginal Tax Rates
less than 100,000yen
100,000-200,000
200,000-500,000
500,000-1,000,000
1,000,000-1500,000
1,500,000-2,500,000
2,500,000-4,000,000
4,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-50,000,000
50,000,000-
10%
15
20
25
30
35
40
45
50
55
60
65
70
The same as above Basic Allowance 　90,000yen
Allowance for dependent
Fist child 70,000yen
Second and third child
30,000yen
Forth child 30,000yen
1961
taxable income marginal tax rates
less than 150,000yen
150,000-400,000
400,000-700,000
700,000-1,000,000
1,000,000-1,500,000　1,500,000-2,500,000
2,500,000-4,000,000
4,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-50,000,000
50,000,000- 　　　		 10%
15
20
25
30
35
40
45
50
55
60
65
70
Basic deduction 10,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 400,000yen 20%
400,000-700000 10%
（Maximum deduction is 120,000yen）		 Basic Allowance 　90,000yen
Allowance for spouse 90,000yen
Allowance for dependent
more than 15 years old 50,000yen
under 15 years old
30,000yen

If the taxpayer has not spouse, the allowance for dependent is 70,000
1962
taxale income marginal tax rates
　less than 100,000 yen
100,000-200,000
200,000-500,000
500,000-800,000
800,000-1,200,000
1,200,000-1,800,000
1,800,000-2,500,000
2,500,000-4,000,000
4,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-45,000,000
45,000,000-60,000,000
60,000,000-　　　　 　		 8%
10
15
20
25
30
35
40
45
50
55
60
65
70
75
The same as above Basic Allowance 100,000yen
Allowance for spouse 100,000yen
Allowance for dependent
more than 15 years old 50,000yen
under 15 years old
30,000yen

If the taxpayer has not spouse, the allowance for dependent is 70,000
1963 The same as above The same as above Basic Allowance 110,000yen
Allowance for spouse 105,000yen
Allowance for dependent
more than 15 years old 50,000yen
under 15 years old
35,000yen

If the taxpayer has not spouse, the allowance for dependent is 70,000
1964 The same as above Basic deduction 20,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 400,000yen 20%
400,000-800000 10%
（Maximum deduction is 140,000yen）
 Basic Allowance 120,000yen
Allowance for spouse 120,000yen
Allowance for dependent
more than 15 years old 50,000yen
13-15 years 50,000 yen
under 13 years old
40,000yen

If the taxpayer has not spouse, the allowance for dependent is 70,000
1965 The same as above Basic deduction 30,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 500,000yen 20%
500,000-700000 10%
（Maximum deduction is 150,000yen）		 Basic Allowance 130,000yen
Allowance for spouse 120,000yen
Allowance for dependent
more than 13 years old 60,000yen
under 13 years old
50,000yen

If the taxpayer has not spouse, the allowance for dependent is 80,000
1966
taxale income marginal tax rates
　less than 100,000 yen
100,000-300,000
300,000-600,000
600,000-1,000,000
1,000,000-1,500,000
1,500,000-2,200,000
2,200,000-3,000,000
3,000,000-4,000,000
4,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-45,000,000
45,000,000-60,000,000
60,000,000-　　　　 　		 8.5%
10
15
20
25
30
35
40
45
50
55
60
65
70
75
Basic deduction 40,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 600,000yen 20%
600,000-800000 10%
（Maximum deduction is 180,000yen）		 Basic Allowance 140,000yen
Allowance for spouse 130,000yen
Allowance for dependent
more than 13 years old 60,000yen
under 13 years old
60,000yen

If the taxpayer has not spouse, the allowance for dependent is 80,000
1967
taxale income marginal tax rates
　less than 100,000 yen
100,000-300,000
300,000-600,000
600,000-1,000,000
1,000,000-1,500,000
1,500,000-2,200,000
2,200,000-3,000,000
3,000,000-4,000,000
4,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-45,000,000
45,000,000-60,000,000
60,000,000-　　　　 　		 9%
10
15
20
25
30
35
40
45
50
55
60
65
70
75
Basic deduction 70,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 600,000yen 20%
600,000-800000 10%
（Maximum deduction is 220,000yen）		 Basic Allowance 150,000yen
Allowance for spouse 150,000yen
Allowance for dependent
70,000yen

If the taxpayer has not spouse, the allowance for dependent is 80,000
1968
taxale income marginal tax rates
　less than 100,000 yen
100,000-300,000
300,000-600,000
600,000-1,000,000
1,000,000-1,500,000
1,500,000-2,200,000
2,200,000-3,000,000
3,000,000-4,000,000
4,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-45,000,000
45,000,000-60,000,000
60,000,000-　　　　 　		 9.5%
10
15
20
25
30
35
40
45
50
55
60
65
70
75
Basic deduction 100,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 800,000yen 20%
less than1,000,000yen 10%
（Maximum deduction is 280,000yen）		 Basic Allowance 160,000yen
Allowance for spouse 160,000yen
Allowance for dependent
80,000yen

If the taxpayer has not spouse, the allowance for dependent is 100,000
1969
taxale income marginal tax rates
　less than 300,000 yen
300,000-600,000
600,000-1,000,000
1,000,000-1,500,000
1,500,000-2,000,000
2,000,000-2,500,000
2,500,000-3,000,000
3,000,000-4,000,000
4,000,000-5,000,000
5,000,000-7,000,000
7,000,000-10,000,000
10,000,000-20,000,000
20,000,000-30,000,000
30,000,000-45,000,000
45,000,000-65,000,000
65,000,000-　　　　 　		 10%
12
18
22
26
30
34
38
42
46
50
55
60
65
70
75
Basic deduction 100,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 800,000yen 20%
l1,000,000-2,000,000yen 15%
2,000,000-3,000,000yen 5%
less than 3,000,000yen 2.5%
（Maximum deduction is 365,000yen）		 Basic Allowance 170,000yen
Allowance for spouse 170,000yen
Allowance for dependent
100,000yen

If the taxpayer has not spouse, the allowance for dependent is 110,000
1970
taxale income marginal tax rates
　less than 300,000 yen
300,000-600,000
600,000-900,000
900,000-1,200,000
1,200,000-1,500,000
1,500,000-2,000,000
2,000,000-2,500,000
2,500,000-3,000,000
3,000,000-3,500,000
3,500,000-4,000,000
4,000,000-5,000,000
5,000,000-6,000,000
6,000,000-8,000,000
8,000,000-10,000,000
10,000,000-20,000,000
20,000,000-40,000,000
40,000,000-60,000,000
60,000,000-80,000,000
80,000,000-　　　　 　		 10%
12
14
16
18
21
24
27
30
34
38
42
46
50
55
60
65
70
75
Basic deduction 100,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 1,000,000yen 20%
1,000,000-2,000,000yen 15%
2,000,000-4,000,000yen 5%
l（Maximum deduction is 500,000yen）		 Basic Allowance 180,000yen
Allowance for spouse 180,000yen
Allowance for dependent
120,000yen

If the taxpayer has not spouse, the allowance for dependent is 130,000
1971,72
taxale income marginal tax rates
　less than 400,000 yen
400,000-800,000
800,000-1200,000
1,200,000-1,600,000
1,600,000-2,000,000
2,000,000-2,600,000
2,600,000-3,200,000
3,200,000-3,800,000
3,800,000-4,400,000
4,400,000-5,000,000
5,000,000-6,000,000
6,000,000-7,000,000
7,000.000-9,000,000
9,000,000-12,000,000
12,000,000-20,000,000
20,000,000-40,000,000
40,000,000-60,000,000
60,000,000-80,000,000
80,000,000-　　　　 　		 10%
12
14
16
18
21
24
27
30
34
38
42
46
50
55
60
65
70
75
Basic deduction 130,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 1,000,000yen 20%
1,000,000-2,000,000yen 10%
less than 4,000,000yen 5%
（Maximum deduction is 530,000yen）		 Basic Allowance 200,000yen
Allowance for spouse 200,000yen
Allowance for dependent
140,000yen

If the taxpayer has not spouse, the allowance for dependent is 150,000
1973 The same as above Basic deduction 160,000yen
The next deduction rates apply the amount that emplyoment income minus basic deduction

less than 1,500,000yen 20%
1,500,000-3,000,000yen 10%
less than 6,000,000yen 5%
（Maximum deduction is 760,000yen）		 Basic Allowance 210,000yen
Allowance for spouse 210,000yen
Allowance for dependent
160,000yen

If the taxpayer has not spouse, the allowance for dependent is 180,000
1974
taxale income marginal tax rates
　less than 600,000 yen
600,000-1,200,000
1,200,000-1,800,000
1,800,000-2,400,000
2,400,000-3,000,000
3,000,000-4,000,000
4,000,000-5,000,000
5,000,000-6,000,000
6,000,000-7,000,000
7,000.000-8,000,000
8,000,000-10,000,000
10,000,000-12,000,000
12,000,000-15,000,000
15,000,000-20,000,000
20,000,000-30,000,000
30,000,000-40,000,000
40,000,000-60,000,000
60,000,000-80,000,000
80,000,000-　　　　 　		 10%
12
14
16
18
21
24
27
30
34
38
42
46
50
55
60
65
70
75
less than 1,500,000yen 40%
1,500,000-3,000,000yen 30%
3,000,000-6,000,000yen 20%
6,000,000yen- 10%
（Minimum deduction is 500,000yen）		 Basic Allowance 240,000yen
Allowance for spouse 240,000yen
Allowance for dependent
240,000yen
1975,76 The same as above The same as above Basic Allowance 260,000yen
Allowance for spouse 260,000yen
Allowance for dependent
260,000yen
1977-79 The same as above The same as above Basic Allowance 290,000yen
Allowance for spouse 290,000yen
Allowance for dependent
290,000yen
1980-82 The same as above less than 1,500,000yen 40%
1,500,000-3,000,000yen 30%
3,000,000-6,000,000yen 20%
6,000,000-10,000,000yen 10%
10,000,000yen- 5%
（Minimum deduction is 500,000yen）		 The same as above
1983 The same as above The same as above Basic Allowance 300,000yen
Allowance for spouse 300,000yen
Allowance for dependent
300,000yen
1984-86
taxale income marginal tax rates
　less than 500,000 yen
500,000-1,200,000
2,000,000-3,000,000
3,000,000-4,000,000
4,000,000-6,000,000
6,000,000-8,000,000
8,000,000-10,000,000
10,000,000-12,000,000
12,000,000-15,000,000
15,000,000-20,000,000
20,000,000-30,000,000
30,000,000-50,000,000
50,000,000-50,000,000
50,000,000-80,000,000
80,000,000-　　　　 　		 10.5%
12
14
17
21
25
30
35
40
45
50
55
60
65
70
less than 1,650,000yen 40%
1,650,000-3,300,000yen 30%
3,300,000-6,000,000yen 20%
6,000,000-10,000,000yen 10%
10,000,000yen- 5%
（Minimum deduction is 570,000yen）		 Basic Allowance 330,000yen
Allowance for spouse 330,000yen
Allowance for dependent
330,000yen
1987
taxale income marginal tax rates
　less than 1500,000 yen
1500,000-2,000,000
2,000,000-3,000,000
3,000,000-5,000,000
5,000,000-6,000,000
6,000,000-8,000,000
8,000,000-10,000,000
10,000,000-12,000,000
12,000,000-15,000,000
15,000,000-30,000,000
30,000,000-50,000,000
50,000,000-　　　　 　		 10.5%
12
16
20
25
30
35
40
45
50
55
60
The same as above Basic Allowance 330,000yen
Allowance for spouse 330,000yen
Special Allowance for spouse 112,5000yen
Allowance for dependent
330,000yen
1988
taxale income marginal tax rates
　less than 3,000,000 yen
3,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-50,000,000
50,000,000-　　　　 　		 10%
20
30
40
50
60
The same as above Basic Allowance 330,000yen
Allowance for spouse 330,000yen
Special Allowance for spouse 165,000yen
Allowance for dependent
330,000yen
1889-94
taxale income marginal tax rates
　less than 3,000,000 yen
3,000,000-6,000,000
6,000,000-10,000,000
10,000,000-20,000,000
20,000,000-　　　　 　		 10%
20
30
40
50
less than 1,650,000yen 40%
1,650,000-3,300,000yen 30%
3,300,000-6,000,000yen 20%
6,000,000-10,000,000yen 10%
10,000,000yen- 5%
（Minimum deduction is 650,000yen）		 Basic Allowance 350,000yen
Allowance for spouse 350,000yen
Special Allowance for spouse 350,000yen
Allowance for dependent
350,000yen
1995-98
taxale income marginal tax rates
　less than 3,300,000 yen
3,300,000-9,000,000
9,000,000-18,000,000
18,000,000-30,000,000
30,000,000-　　　　 　		 10%
20
30
40
50
less than 1,800,000yen 40%
1,800,000-3,600,000yen 30%
3,600,000-6,600,000yen 20%
6,000,000-10,000,000yen 10%
10,000,000yen- 5%
（Minimum deduction is 650,000yen）		 Basic Allowance 380,000yen
Allowance for spouse 380,000yen
Special Allowance for spouse 380,000yen
Allowance for dependent
380,000yen


Consumtion tax(VAT)

tax rate
1989 The Introduction of Consumption tax(VAT) 3%
1997 5%

Copyright(c) 2000　 by Kyoji Hashimoto
Last Updated 2001/04/28 21:30:40