Taxation in Japan is based primarily upon a national income tax (所得税) and a residential tax (住民税) 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.
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This article is missing information about all basic aspects of Taxation of Japan. The content on spouse deduction would make more sense after explaining income tax in general, etc. (December 2017)
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Taxes are administered by the National Tax Agency.