Takashi Yamaguchi, English Speaking Japanese Tax Accountant
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 the method of taxation.
A direct tax is a tax that a person or corporation pays directly to the government, for example, income tax.
An indirect tax is a tax borne by a 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 |
