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Local consumption tax

The last update date:

Local consumption tax was founded as prefectural tax by need to plan improvement of local resources for promotion of decentralization, improvement of community-based welfare, and is carried out from April 1, 1997.

 

Person who puts

  • Company <transfer percent> of individual and corporation performing domestic trade becoming taxable of consumption tax
  • Person <freight percent> who takes over foreign freight becoming taxable of consumption tax from bonded area

※At place that the Minister of Finance appoints by the Customs Act with bonded area or the director-general of Customs admitted, we say loading and unloading of foreign freight, place that we carry or can temporarily store in airport, port.

 

Sum to pay

We sort at application time

Until September 30, 2019

From October 1, 2019

Reduction tax rate

Standard tax rate

Consumption tax rate

6. 3%

6. 24%

7. 8%

Local consumption tax rate

1. 7% (17/63 of the consumption amount of a tax)

1. 76%

(22/78 of the consumption amount of a tax)

2. 2%

(22/78 of the consumption amount of a tax)

The total

8. 0%

8. 0%

10. 0%

Targeting at "eating and drinking charges product except alcoholic beverages, eating out" and "newspapers issued two times a week or more that standing order was concluded", reduction tax rate system is enforced.

 

Report payment, settlement between the prefectures and grant to municipalities

  • We add and report payment of consumption tax and we declare and, about transfer percent, put in country (tax office) for the duration.
  • About freight percent, we add and report payment of consumption tax and we declare and put in country (the customs).
  • We are based on the amount of sale in the retail year of each metropolis and districts by commercial statistics Surveys and settle the amount of local consumption tax income between the metropolis and districts to dissolve "disagreement of last consuming place and taxation ground".
  • We prorate according to population of each the prefecture municipality and the number of the employees, and sum of a half of the amount of local consumption tax income after settlement between the prefectures is issued by each municipality.

 

Structure R1.10.1 of settlement

Clarification of purpose of local consumption tax income for increase

About local consumption tax income (we include the municipalities grant gold content.) for increase, it is allotted for expense required for social security 4 expense and others social security measure (we say measure about social welfare, social insurance and hygiene.).

(note) "social security 4 expense"…Expense to need for measure to deal with welfare benefit of pension, medical care established as system and care and declining birthrate

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Inquiry
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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.