Revenue Statistics Details of Tax Revenue - Japan
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Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Japan', which will help us answer your enquiry more quickly
Click to expand Data source(s) used
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Tax Bureau, Ministry of Finance
Click to expand Direct source
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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Click to expand Date last input received
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The data was last received and processed in August 2017.
Click to expand Data Characteristics
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Click to expand Unit of measure used
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Yen
Click to expand Power code
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Billions
Click to expand Variables collected
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The figures for different groups of taxes are reported on different reporting bases, namely:
  • 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.

Click to expand Reference period
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Data are on a fiscal year basis beginning 1st April.
Click to expand Link to Release calendar
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Click to expand Other data characteristics
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From 1990, data are on accrual basis.
Revenue Statistics Details of Tax Revenue - JapanContact person/organisation
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Japan', which will help us answer your enquiry more quickly
Data source(s) used
Tax Bureau, Ministry of Finance
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received
The data was last received and processed in August 2017.
Unit of measure usedYenPower codeBillionsVariables collected
The figures for different groups of taxes are reported on different reporting bases, namely:
  • 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.

Reference period
Data are on a fiscal year basis beginning 1st April.
Link to Release calendar
This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in November 2017.
Revenue Statistics|Statistiques des recettes publiqueshttp://dx.doi.org/10.1787/19963726
Other data characteristics
From 1990, data are on accrual basis.