National Tax College

Tax Historical Materials Room

Overview of the Tax Historical Materials Room

Exhibition hall on the second floorThe Tax Historical Materials Room at the Wako Campus is responsible for collecting and storing valuable historical reference materials related to taxation. The facility is open to the public and offers exhibitions and other activities. Specialists can utilize the reference materials to research the history of taxation and tax systems. The Tax Historical Materials Room includes a “Permanent Display” section that broadly introduces the history of tax, and “Special Exhibits” on themes decided year by year. Besides these, archived historical materials may also be perused on an individual basis.
The Tax Historical Materials Room will continue to enrich its collection of archive materials as a “Specialized Facility for Historical Reference Materials Related to Tax”, while also disclosing its valuable materials broadly to the public.

History of Japan’s Tax System and Tax Administration (abridged)

1869
The Ministry of Finance is established.
1873
The Land Tax Reform Bill is introduced.
1875
The liquor tax law is enforced.
1877
The Tax Bureau is established at the Ministry of Finance.
1884
The General Tax Bureau is established at the Ministry of Finance.
1887
The income tax law is established.
1889
The national tax collection law is introduced.
1896
The Tax Administration Bureau and tax offices are established.
1899
Total revision of income tax law (start of tax on corporations).
1905
The inheritance tax law is introduced.
1940
Enforcement of the Corporation Tax Law.
1942
Enforcement of the Tax Practitioners Law (introduction of the system of tax practitioners).
1947
The tax filing system for personal and corporate income taxes is introduced.
1948
Amendment to the National Tax Evasion Control Law
(The National Tax officer inspection system is introduced.)
1949
The National Tax Agency is established.
The Shoup Recommendation.
1950
The self-assessment tax system (blue return form) is established.
1951
Enforcement of the Certified Public Tax Accountant Law. (introduction of the system certified public tax accountants)
1962
Enforcement of the General Law of National Tax.
1970
Launch of the National Tax Tribunal.
1989
The consumption tax is introduced.
2004
Start of services under the Electronic Filing and Payment System for National Tax (e-Tax)
1842:Distillery license

1842: Distillery license
issued by the finance authorities of the shogunate government (Hanyu, Saitama Prefecture)

1890: Composition of tax revenues

1890: Composition of tax revenues

Around 1923: "The Adventures of a Tax Office Director" by Kenji Miyazawa

Around 1923: "The Adventures of a Tax Office Director" by Kenji Miyazawa

Around 1943: Movie theater tickets

Around 1943: Movie theater tickets

1949: PR poster about the Shoup Recommendation

1949: PR poster about the Shoup Recommendation

Japanese board-game of Sugoroku

A board for the Japanese board-game of Sugoroku, with a design based on the theme of the reconstruction of Tokyo through payment of reconstruction taxes.

Plan of Museum

Floor

1st Floor

  • Lecture Room: Instruction and explanations are provided using projectors. The lecture room is also used to teach about taxes.
  • visitors can locate reference materials quickly and easily.

2nd Floor

  • Exhibition Room: The history of Japan's national tax system is shown in the display cases along the walls. Special exhibits are held in the center of the hall.

Archives

Archives
  • Basement: The basement features archives for preserving historic reference materials. There is also storage space and workspace.