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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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The Value Added Tax

The Value Added Tax

Chapter:
(p.268) 15 The Value Added Tax
Source:
The Japanese Tax System
Author(s):

Hiromitsu Ishi

Publisher:
Oxford University Press
DOI:10.1093/0199242569.003.0015

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

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