Status of the Income Tax Burden in Japan - Focusing on High-Income Earners - *

Among tax items, income tax has brought the largest amount of tax revenue to the government and the greatest number of tax returns has been filed. Therefore, we may say that income tax is the most familiar tax among the people. This article attempts to discuss empirically the current status of the income tax base in Japan by using statistical data and by focusing on super high-income individuals (individual taxpayers who file tax returns with a total amount of income exceeding 50 Million yen).