摘要：In the 21st century the structure of the Japanese socio-economy is changing greatly because of the rapidly aging society and married couples having a smaller number of children, diversified life styles and globalization of the country. To sufficiently respond to these various structural changes ant to realize sustainable activation of the socio-economy, it is considered necessary to execute toward the construction of a desirable tax system based on medium to long-term viewpoints.This paper present the main points of the tax reforms and the characteristic of the main taxes in Japan.
