Source
Source Contact person/organisation Contact person/organisation Data source(s) used Data source(s) used Direct source Direct source Date last input received Date last input received Data Characteristics Data Characteristics Unit of measure used Unit of measure used Power code Power code Variables collected Variables collected- 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.
Heading 2300: Includes contibutions 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 is not available to provide a breakdown.
Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown.
Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.
Link to Release calendar Link to Release calendar Other data characteristics Other data characteristics Population & Scope Population & Scope Other coverage Other coverage Other Aspects Other Aspects Other comments Other comments- 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.
Heading 2300: Includes contibutions 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 is not available to provide a breakdown.
Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown.
Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.