Chapter

Basic Structures

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0005
 Basic Structures

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Basic Structures of the individual income tax are examined in various ways. Throughout the post‐war period, the income tax has reigned in the Japanese tax system, occupying a significant portion of its tax revenues. Thus, it is very important to clarify main structures of such a tax.

Keywords: fringe benefits; income tax; progressive tax; tax base

Chapter.  7649 words.  Illustrated.

Subjects: Business and Management

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