Special local consumption tax

The special local consumption tax (とくべつちほうしょうひぜい) is the tax that was ever imposed on eating and drinking, the pleasure in restaurants in Japan.

Local Tax Law and national assets were abolished on March 31, 2000 by a law (1997 law ninth) to revise a part of the location cities, towns and villages grant method.

History

The history of this tax is complicated.

• 1878（Meiji11 years)

The taxation on restaurants, geishas such as a restaurant, a tavern, the sushi bar is recognized officially in a local rates rule (1878 emperor's reign official proclamation 19th) in the item of the mongrel tax.

• The Taisho era

An amusement tax, a joy interest tax are founded by local public entity.

• 1939（Showa14 years)

In this December, I was transferred from a purpose to control consumption of the extravagance to a national tax with Japan-China War nationwide, and it was said that the local public entity could not make additional tax.

• 1940 (1940)

An entertainment tax law (March 29, 1940 law 41st) is passed. I add the constant ratio of income to the apportioned tax resources in the local distribution tax, and I will be distributed as a financial adjustment fund by the district.

• 1947 (1947)

With revolution of the local government system including the establishment of the Local Government Act (1947 law 67th), I am resolved again by local rates. Prefectures imposed it as an amusement tax, and it was decided that the cities, towns and villages imposed additional tax.

• 1948 (1948)

The addition taxation system is abolished totally by an establishment of Local Tax Law (1950 law 226th). Only prefectures will in this way tax it as entertainment tax.

• 1961 (1961)

I express character of the tax precisely and, from the standpoint to be easy to get the understanding of consumers, and to do, change a name with sales tax (abbreviated to 料飲税).

• 1988 (1988)

With consumption tax introduction, it was renamed to special local consumption tax by a law (1988 law 110th) to revise a part of Local Tax Law.

• 2000（Heisei12 years)

I came to have a loud voice with (particularly after consumption tax introduction) to cause a disadvantage for the authorized industry and user, and, after an opposition movement of the trade group (all trip reams), it was abolished (2000) on March 31 in 2000 in 1997 by law 9.

Tax rate, tax exemption limit

All are the point of abolition of 2000.

• A tax rate: 3%.
• Tax exemption limit
  • Staying: 15,000 yen
  • Eating and drinking: 7,500 yen

  The rate (it includes a service charge) per each.

Outside link

• Local Tax Law and the law that national assets revise a part of the location cities, towns and villages grant method

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