National Tax Agency JAPAN＞Tax Statistics＞II. Direct National Tax＞Outline of Self-assessed income tax
Outline of Self-assessed income tax
(1) The number of income tax taxpayers who filed final
returns in 1999 is 7,401 thousand, which is increase of 1,177 thousand (18.9%)
compared to the number of the previous year (6,224 thousand).
Breakdown of taxpayers by income earner type is as follows:
business income earners, 1,679 thousand (for the previous year, 1,267 thousand);
farm income earners, 150 thousand (122 thousand); other operating income earners,
477 thousand (382 thousand) ; other income earners, 5,094 thousand (4,453 thousand)
(see Table 6).
Table 6: Number of taxpayers by final returns
| Type | Number of taxpayers by final returns | ||||
|---|---|---|---|---|---|
| Business income earners | Farm income earners | Other operating income earners | Other income earners | ||
| 1994 1995 1996 1997 1998 1999 |
Thousand 8,223 8,021 8,240 8,272 6,224 7,401 |
Thousand 2,226 2,129 2,131 2,065 1,267 1,679 |
Thousand 272 195 195 158 122 150 |
Thousand 624 599 604 599 382 477 |
Thousand 5,100 5,098 5,311 5,450 4,453 5,094 |
Gross income of these taxpayers is 41,107.2 billion yen (40,641.1 billion yen), which is increase of 466.1 billion yen (1.1%) compared to the previous year and the amount of self-assessed income tax is 2,611 billion yen (2,943 billion yen), which is decrease of 332 billion yen (-11.3%) compared to the previous year (see Table 7).
Table 7: Gross income and the amounts of self-assessment
| Type | Gross income | Amounts of self-assessment | ||
|---|---|---|---|---|
| Growth rate | Growth rate | |||
1994 1995 1996 1997 1998 1999 |
billion yen 44,849.1 45,623.4 48,320.6 46,991.7 40,641.1 41,107.2 |
%  6.41.7 5.9 2.8 13.51.1 |
billion yen 3,430.6 3,464.7 3,630.2 3,501.3 2,943.0 2,611.0 |
% 19.5 1.0 4.8 3.6 15.9 11.3 |
(2) Breakdown of the number of taxpayers by final returns
by total income range is as follows: 392 thousand (composition percentage : 5.3
%) for less than 1 million yen ; 1,476 thousand (19.9 %) for over 1 million yen
less than 2 million yen; 1,558 thousand (21.1%) for over 2 million yen less than
3 million yen; 1,691 thousand (22.9 %) for over 3 million yen less than 5 million
yen; 1,431 thousand (19.3 %) for over 5 million yen less than 10 million yen;
851 thousand (11.5 %) for over 10 million.
Compared to the previous year, the number of taxpayers increased
in every income range less than 5 million yen, and they decreased in every income
range more than 5 million yen (see Figure 8).
Figure 8: Numbers of taxpayers by final returns by total income range
