Overview of the Tax Historical Materials Room
The
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and storing valuable historical reference materials related to taxation.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.
More than 100,000 archive materials in the possession of the Tax Historical Materials
Room may be searched on the NTC page of the National Tax Agency website (http://www.nta.go.jp/ntc/english/).
The contents of past Special Exhibits and other materials may also be viewed
there.
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materials as a “Specialized Facility for Historical Reference Materials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. |
| 1880 |
| The liquor tax law is enforced. |
| 1882 |
| The Tax Bureau is established at the Ministry of Finance. |
| 1889 |
| The General Tax Bureau is established at the Ministry of Finance. |
| 1892 |
| The income tax law is established. |
| 1894 |
| The national tax collection law is introduced. |
| 1901 |
| The Tax Administration Bureau and tax offices are established. |
| 1904 |
| Total revision of income tax law (start of tax on corporations). |
| 1910 |
| 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
issued by the finance authorities of the shogunate government (Hanyu, Saitama Prefecture)
1890: Composition of tax revenues
Around 1923: "The Adventures of a Tax Office Director" by Kenji Miyazawa
Circa 1943: Movie theater tickets
1949: PR poster about the Shoup Recommendation
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
1st Floor
- Lecture Room: Instruction and explanations are provided using projectors. The lecture room is also used to teach about taxes.
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.
- Touch-panel retrieval system: With the use of a touch panel, visitors can locate reference materials quickly and easily.
Archives
- Basement: The basement features archives for preserving historic reference materials. There is also storage space and workspace.