Details of Tax Revenue - Japan
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Asia Desk: DEVAsia&Pacific@oecd.org
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Tax Bureau, Ministry of Finance
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Yen
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Billions
Click to expand Date last updated
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20-Jul-17
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Figures are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.

Data are on a fiscal year basis beginning 1st April.

From 1990, data are on an accrual basis.

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. Preliminary data for 2015 were not available at the time OECD (2016), Revenue Statistics 2016 was prepared.

Heading 2300: Includes contributions 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.
Details of Tax Revenue - JapanContact person/organisation
Asia Desk: DEVAsia&Pacific@oecd.org
Direct source
Tax Bureau, Ministry of Finance
Unit of measure usedYenPower codeBillionsDate last updated
20-Jul-17
Key statistical concept
Figures are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.

Data are on a fiscal year basis beginning 1st April.

From 1990, data are on an accrual basis.

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. Preliminary data for 2015 were not available at the time OECD (2016), Revenue Statistics 2016 was prepared.

Heading 2300: Includes contributions 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.