Chapter

The Value Added Tax

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/10.1093/0199242569.003.0015
 The Value Added Tax

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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

Chapter.  14283 words.  Illustrated.

Subjects: Business and Management

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