About this paper

Currently, most international references on the real property tax are based on western countries, while less focus on the reference of Asian countries like Japan and South Korea. This paper focuses on the practice of Japan’s real property taxation. By analyzing the history, current status and problems of the real property tax system in Japan, the paper summarizes useful reference for China’s real property tax policies. As both China and Japan are within the EastAsian culture circle and implement a unitary system, it would be helpful for China to make a study on Japan's national governance and tax system.

Reference

Ren Qiang, Yang Hua, Ma Haitao. Experience from Japan’s Property Tax Reform[J]. International Taxation, 2018, No.59(05):31-36.