Taxation in Japan

Taxation in Japan is based primarily upon a national income tax (所得税（しょとくぜい ）) and a (住民税（じゅうみんぜい）) based upon one's area of residence. There are consumption taxes and excise taxes at the national level, an enterprise tax and a vehicle tax at the prefectural level and a property tax at the municipal level.

Taxes are administered by the National Tax Agency.

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