Obligation to pay taxes
About taxTax payment means
Pay the tax. （From Kojien, the 6th edition）
"Public facilities" such as schools, city halls and hospitals, and "public services" such as parks, ports, airports and water and sewage systems are indispensable things for us to lead maintain the minimum standards of wholesome and cultured living.
"Taxes" are the expenses that are shared and borne by everyone to provide these.
However, While we refer to them all as "taxes", there are various types of "taxes" in one word.
First, let's learn what kind of tax is in Japan.
Types of taxes
- ●National tax …Taxes paid to the country.
- ＊１ Income tax ・Tax on personal income
- ＊２ Corporate tax ・Tax on corporate (company) income
- ＊３ Consumption tax ・Taxes on the sale of goods and the provision of services
- ＊４ Liquor tax ・Tax on
- ＊５ Tobacco tax ・Tax on tobacco
- ＊６ Tariffs ・Tax on imported goods
- ＊７ Volatile oil tax ・Tax on gasoline
- ●Local tax …Taxes paid to local governments such as each prefecture and each municipality.
- ＊８ Resident tax (prefectural tax, municipal tax) ・Taxes to be paid to the prefecture or city where you live
- ＊９ Property tax ・Taxes incurred on all owners of real estate such as homes, condominiums and land as of January 1st every year
- ＊１０ Golf course usage tax ・Taxes paid when playing on a golf course
- ＊１１ Bath tax ・Tax on bathing in a spa
- ●Direct tax …A tax in which the person who is obliged to pay the tax and the person who bears the tax are the same. Taxpayers pay taxes directly.
- ●Indirect tax …The person who is obliged to pay the tax and the person who bears the tax (taxpayer) are different taxes, and the person who bears the tax is different.
・A progressive tax system has been adopted, and the higher the income, the higher the amount to be borne.
・Make a final tax return for each fiscal year.
・Consumers pay and businesses pay taxes.
・Some are paid to prefectures as local consumption tax
・Manufacturers or importers pay taxes, but consumers bear the burden
・Due to the 2018 revision of the Liquor Tax Law, the tax rate has changed since October 2020.
→Taxes on beer and sake have decreased, and taxes on wine have increased.
・It can be divided into national tax paid to the national government and local tax paid to the local government.
・As a general rule, the importer pays the tax.
・Prefectural tax and municipal tax are all paid to the municipality.
・Pay a fixed amount for one day per person.
・The tax rate is 150 yen per person per day.