The History of Japan’s Consumption Tax: An Archive of Key Events and Documents
As Japan’s birthrate declines and population ages, the social security system is taking up a larger portion of public finances. The Integrated Reform of Social Security and Taxation program aims to stabilize the social security system financially and structurally so that people of all generations can rely on it without anxieties about the future.
The consumption tax, Japan's main source of revenue, was introduced in April 1989 at a rate of 3%, and after going to 5% in April 1997, it took 17 years to raise the rate to 8% and 20 years to raise it to 10%.
There has been much policy debate and various developments over the years in this area. This research program will chronologically organize the key documents in the policy debate to contribute to the formation of Japan’s policies in the future. Furthermore, in order to contribute to the consideration of policies for the people of today and the future, we will provide this information in a form (report or book) that is widely accessible to researchers and the public.
We also expect that systematic records of specific policymaking processes will be useful in political science.