Jump to ContentJump to Main Navigation
The Japanese Tax System$
Users without a subscription are not able to see the full content.

Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 05 December 2020

The Value Added Tax

The Value Added Tax

(p.268) 15 The Value Added Tax
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

The value‐added tax was finally introduced in Japan in April 1989, after long‐standing trial and error by the government. The whole picture of Japan's VAT must be clarified before and after its introduction, focussing on its key trend of VAT in the world and historical background, its main features, its economic aspects and administrative consequences, and local VAT.

Keywords:   local taxation, sales tax, tax exemption, turnover tax, value‐added tax

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .