Details of Tax Revenue - Japan
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Source
Source Contact person/organisation Contact person/organisationFor any questions related to Revenue Statistics in Asia and the Pacific, please contact:
RevenueStatistics@oecd.org
RevenueStatistics@oecd.org
Name of collection/source Name of collection/source Revenue Statistics in Asia and the Pacific
This annual statistical publication is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Sweden, Switzerland and the United Kingdom. It presents detailed, internationally comparable data on tax revenues for 28 Asian and Pacific economies: Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, the Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. It also provides information on non-tax revenues for Bhutan, Cambodia, the Cook Islands, Fiji, Kazakhstan, Kyrgyzstan, Lao People’s Democratic Republic, the Maldives, Mongolia, Nauru, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, Thailand, Tokelau, Vanuatu and Viet Nam. Four of these economies are OECD members (Australia, Korea, Japan and New Zealand). Revenue Statistics in Asia and the Pacific’ approach is based on the well-established methodology of the OECD Revenue Statistics, which is an essential reference source for OECD member countries. Comparisons are also made with the averages for OECD economies, Latin American and Caribbean (LAC) countries and 30 African countries currently included in Revenue Statistics in Africa. Comparable tables show total revenue data and by revenue type as a percentage of GDP, and, for the different types of revenues, as a share of total taxation. Detailed country tables show information in national currency values.
This annual statistical publication is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Sweden, Switzerland and the United Kingdom. It presents detailed, internationally comparable data on tax revenues for 28 Asian and Pacific economies: Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, the Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. It also provides information on non-tax revenues for Bhutan, Cambodia, the Cook Islands, Fiji, Kazakhstan, Kyrgyzstan, Lao People’s Democratic Republic, the Maldives, Mongolia, Nauru, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, Thailand, Tokelau, Vanuatu and Viet Nam. Four of these economies are OECD members (Australia, Korea, Japan and New Zealand). Revenue Statistics in Asia and the Pacific’ approach is based on the well-established methodology of the OECD Revenue Statistics, which is an essential reference source for OECD member countries. Comparisons are also made with the averages for OECD economies, Latin American and Caribbean (LAC) countries and 30 African countries currently included in Revenue Statistics in Africa. Comparable tables show total revenue data and by revenue type as a percentage of GDP, and, for the different types of revenues, as a share of total taxation. Detailed country tables show information in national currency values.
Direct source Direct sourceTax Bureau, Ministry of Finance.
Source Periodicity Source PeriodicityData are on a fiscal year basis ending 31st March. For example, the data for 2020 represent 1 April 2020 to 31 March 2021.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Yen
Power code Power code
Billions
Date last updated Date last updated25-Jul-2022
Link to Release calendar Link to Release calendarThis data is released at the same time as the annual Revenue Statistics in Asia and the Pacific. The latest edition became available in July, 2022.
Population & Scope Population & Scope Item coverage Item coverageThe 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 2000 includes some unidentifiable voluntary contributions.
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptFrom 1990, data are on 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 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).
For any questions related to Revenue Statistics in Asia and the Pacific, please contact:
RevenueStatistics@oecd.org
RevenueStatistics@oecd.org
Revenue Statistics in Asia and the Pacific
This annual statistical publication is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Sweden, Switzerland and the United Kingdom. It presents detailed, internationally comparable data on tax revenues for 28 Asian and Pacific economies: Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, the Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. It also provides information on non-tax revenues for Bhutan, Cambodia, the Cook Islands, Fiji, Kazakhstan, Kyrgyzstan, Lao People’s Democratic Republic, the Maldives, Mongolia, Nauru, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, Thailand, Tokelau, Vanuatu and Viet Nam. Four of these economies are OECD members (Australia, Korea, Japan and New Zealand). Revenue Statistics in Asia and the Pacific’ approach is based on the well-established methodology of the OECD Revenue Statistics, which is an essential reference source for OECD member countries. Comparisons are also made with the averages for OECD economies, Latin American and Caribbean (LAC) countries and 30 African countries currently included in Revenue Statistics in Africa. Comparable tables show total revenue data and by revenue type as a percentage of GDP, and, for the different types of revenues, as a share of total taxation. Detailed country tables show information in national currency values.
This annual statistical publication is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Sweden, Switzerland and the United Kingdom. It presents detailed, internationally comparable data on tax revenues for 28 Asian and Pacific economies: Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, the Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. It also provides information on non-tax revenues for Bhutan, Cambodia, the Cook Islands, Fiji, Kazakhstan, Kyrgyzstan, Lao People’s Democratic Republic, the Maldives, Mongolia, Nauru, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, Thailand, Tokelau, Vanuatu and Viet Nam. Four of these economies are OECD members (Australia, Korea, Japan and New Zealand). Revenue Statistics in Asia and the Pacific’ approach is based on the well-established methodology of the OECD Revenue Statistics, which is an essential reference source for OECD member countries. Comparisons are also made with the averages for OECD economies, Latin American and Caribbean (LAC) countries and 30 African countries currently included in Revenue Statistics in Africa. Comparable tables show total revenue data and by revenue type as a percentage of GDP, and, for the different types of revenues, as a share of total taxation. Detailed country tables show information in national currency values.
Tax Bureau, Ministry of Finance.
Data are on a fiscal year basis ending 31st March. For example, the data for 2020 represent 1 April 2020 to 31 March 2021.
25-Jul-2022
This data is released at the same time as the annual Revenue Statistics in Asia and the Pacific. The latest edition became available in July, 2022.
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 2000 includes some unidentifiable voluntary contributions.
From 1990, data are on 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 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).