Takashi Yamaguchi, English Speaking Japanese Tax Accountant
Tel/Fax : 03-6312-3320
営業時間 : 9:00 - 18:00 (月~金)

日本の税制 Taxation in Japan

日本の租税は課税方法によって直接税と間接税に大別されます。
直接税とは個人や法人が政府に直接納付する租税です。所得税が一例です。
間接税とは担税者が納税義務者を通じて間接的に納付する租税です。消費税などです。
また、課税する主体によって国税と地方税に大別されます。
地方税はさらに道府県税と市町村税に区分されます。

Japanese taxes are distinguished into direct taxes and indirect taxes by method of taxation.
A direct tax is a tax which a person or corporation pays directly to the government, for example income tax.
An indirect tax is a tax borne by taxable person but paid to the government indirectly through taxpayers, such as consumption tax.
Also, the taxes can be distinguished between national taxes and local taxes by taxing authorities.
The local taxes are further divided into prefecture taxes and municipal taxes.

主な税目は以下のとおりです。
Major taxes are as follows:

直接税
Direct taxes
間接税
Indirect taxes
国税
National taxes
所得税  Income tax
法人税  Corporation tax
地方法人税  Local corporation tax
相続税  Inheritance tax
贈与税  Gift tax
登録免許税  Registration tax
印紙税  Stamp duty
消費税  Consumption tax
酒税  Liquor tax
たばこ税 Tobacco tax
たばこ特別税  Special tobacco tax
揮発油税  Gasoline tax
道府県税
Prefecture taxes
道府県民税 Inhabitant tax
法人道府県民税 Corporate inhabitant tax
事業税 Enterprise tax
法人事業税 Corporate enterprise tax
自動車税 Automobile tax
地方消費税 Local consumption tax
道府県たばこ税 Prefecture tobacco tax
軽油取引税 Diesel tax
地方揮発油税 Local gasoline tax
市町村税
Municipal taxes
市町村民税 Inhabitant tax
法人市民税 Corporate inhabitant tax
事業所税 Business occupancy tax
固定資産税 Fixed asset tax
都市計画税 City planning tax
軽自動車税 Small car tax
市町村たばこ税 Municipal tobacco tax