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😷 | Passenger decrease due to the influence of the new coronavirus JR Kyushu announces price increase in April next year Oita


Passenger decrease due to the influence of the new coronavirus JR Kyushu announces price increase in April next year Oita

If you write the contents roughly
This is the first time since the establishment of the JR Kyushu company that the price of limited express tickets will be raised except for the revision due to the consumption tax increase.

Due to the decrease in passengers due to the new coronavirus, JR Kyushu has averaged limited express tickets for unreserved seats on limited express trains since April XNUMX ... → Continue reading

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Special express ticket

Special express ticketWhat is (Tokubetsuki)Limited express ticketAlso called (Tukkyuken), in the fare system that divides the basic fare and the special express fare (express fare),Special express trainWhen boarding (limited express)ticketIt is a ticket that will be needed together with.


In the early 20th century in America,Inter UrbanOn the trainDining carWe drove an express train called LIMITED, which is a combination of cars and parlor cars, and collects special charges from passengers. From this train, the English translation of Japanese limited express trains became LIMITED EXPRESS.

On the railways of Europe once the basic fare wasticketIf you buy a train and use a faster train, a system that buys a limited express ticket was common.[1].. In Europe, it has been in the 19th century to collect extra charges for passengers on luxury trains composed of special passenger cars, but this is also the price of luxury space rather than the price for speed as in the case of the United States. Is a strong element. As a thing close to Japan's limited express,MAKEThe limited express train ticket was a typical example. The price of the TEE limited express ticket was determined by the distance.

Even in Japan, there is a system that requires a limited express ticket separate from the ticket to use the limited express.

On the other hand, in EuropeComprehensive fare systemHas become a general fare system, and even ultra high-speed trains and sleeper trains often set fare and other fare (express fare and sleeper fare) collectively for each train (vehicle), In this case, all tickets are included and there is no separate limited express ticket.[1].

JR and some private railways

Limited express ticket (reserved seat)


Old railwayas well as the JRIn the case of each company, in principleLimited express trainThen.Express trainUnlikeSeat reservation systemWas the principle.

1972ToL limited expressSince was setUnreserved seatThe number of trains with1985Set toNew limited expressThe significance of this has diminished due to the setting of trains centered on non-reserved seats, such asJR Eastof"Hayabusa"Hayate"Komachi"Narita ExpressFor example, all trains with reserved seats and other basic trains still basically have a reserved seat system.

Therefore, simplyLimited express ticket", the train and its seat and boarding section are both specified, so-called "Reserved seat limited express ticketIt is valid only for the train/section indicated on the ticket. It is important to note that if you do not board from the departure station listed on the ticket, it may lose its effectiveness. this isPassenger business rulesAccording to the following regulations.

  • Article 173 If a passenger who owns a reserved seat limited express ticket does not board at the designated boarding station, an express ticket may be sold by designating the seat or passenger car to another passenger. In this case, a passenger who has not boarded at the designated station cannot claim the seat designated in the express ticket or board the passenger car.

The case explained here is that a passenger who boarded a non-reserved limited express ticket pays the difference to the conductor for a reserved seat that is not seated and issues a reserved seat limited express ticket. (Before train departureMars systemSince the exclusive control works, it is not usually issued a designated ticket for different passengers with overlapping sections). For exampleTokaido ShinkansenIn the case of a short non-boarding section where a designated ticket from Tokyo is prepared for Shinagawa, such a case is unlikely to occur in reality (as you can see from the article, if you are not seated The purpose is not to issue tickets to passengers, but it is up to the staff's judgment).

If you miss the train, you will not be able to get a refund, but if youUnreserved seatIf there is, it is possible to board a free seat. However, even if all trains have reserved seats, it may be permitted to board the succeeding train, and Hayabusa, Hayate, Komachi, andKagayaki”, the use of standing seats isHitachi and Tokiwa"Narita Express" "Swallow Akagi""Azusa-Kaji""Hachioji/Ume""Fuji tour""Shonan""DancerIt is possible to use vacant seats.Other trains cannot board the following reserved seat trains, but can board the unreserved seats of trains with unreserved seats on the same route.If you cannot transfer due to suspension or delay of the connecting train, you can request a transfer to the following train.

In recent years, some trains, including the Shinkansen centering on non-reserved seats, are designed to promote use in short distances.Commuter passIt is approved for use on some limited express trains.Commuter PassIt is possible to get on by adding this to.

However, since it was originally intended for long distance use,bedLimited express trains do not allow the use of commuter passes[Annotation 1]In addition to limited express tickets, ordinary tickets are also required.

Release period

Basically the departure date of the train concerned (starting station based) is released from 1am one month before, considering the time to move to the platform, and ends approximately 10-5 minutes before the departure time.


Also, some Midori counters and travel agencies may accept applications for reserved seats from a month earlier, called “reservation”, but there is no reservation system for reserved seats, and it is only applicable. It is a reservation of the right to have ticket processing performed at 1 o'clock on the sale date at[Annotation 2].

Quiet/busy periods

JR East-JR Tokai-JR West Japan-JR Shikoku-Hokkaido Shinkansen-Kyushu ShinkansenAnd when using between JR companies,Designation systemThe price of the limited express ticket changes depending on the day you board. The period is as follows[2].

Normal periodDays other than low season and busy seasonBasic charge(followingListed on theTimetableEtc.)

Of the following periodExcludes public holidays and the day before, including transfer holidaysMonday to Thursday

  • January 1-End of February
  • 6
  • 9
  • 11 July-1 September
200 yen discount from the basic charge
Busy season
  • 3 July-21 September
  • 4 July-28 September
  • 7 July-21 September
  • December 12-(Next year) January 25
200 yen more than the basic charge

When using the following trains / sections, the limited express fare does not change depending on the season (all calculated based on the fare for the normal season)[2].

Unspecified seat ticket

Some trains with reserved seats on all JR East trains and some trains with reserved seats on all cars that go directly from JR East to JR Central and company lines[Annotation 4]In, only the boarding date and boarding section are specified.According to the passenger business rules, "Unspecified limited express ticket, On the face of the ticketLimited express ticket (seat not specified)". The boarding train and seat can be specified separately.[Annotation 5](You can specify it at the time of purchase.) You can use an empty seat in the car without specifying it. The fare is the same regardless of seat designation.

March 2015, 3 time schedule revisionThan,Joban LineLimited expressHitachi and TokiwaAll trains[3][4],Swallow Akagi","Narita ExpressIn the schedule change on March 2019, 3, Chuo East Line Limited Express ``Azusa-Kaji""Hachioji/Ume""Fuji tourIntroduced in[5], From March 2021, 3Dancer[Annotation 3]"And the newly established"ShonanWas introduced in[6][7][8].

"Hitachi / Tokiwa" "Swallow Akagi" "Azusa / Kaiji" "Hachioji / Ome" "Fuji Excursion" "Shonan" "Odoriko"[Annotation 3](Trains in Appendix 1-2, Paragraph 1 of the Passenger Business Regulations)

The limited express fare will be the same throughout the year, and the fare will be set lower than ordinary reserved seats.[Annotation 6].. In addition, the price for in-car purchase will be 260 yen higher than for pre-purchase[9].

"Swallow Akagi" was introduced from the time of revision on March 2014, 3 of the previous year, but at this time it is applied in the case of a dedicated "Swallow Akagi ticket", and when purchasing in the car, it is a normal reserved seat The fee was applied (it was also possible to purchase with a regular reserved seat ticket without using a ticket).The reserved seat fare was the normal B limited express reserved fare.The Takasaki branch office called this method (including the current method) "swallow service".[10]However, other than the Takasaki branch office, the expression "seating service" is used.[4][5][6][7][8].

"Narita Express"

It was introduced in place of the "standing seat limited express ticket" (see the next section) that was only sold when the seats were full, and the undesignated seat charge was the normal reserved seat charge (A limited express charge) Is the same as[11].

Standing limited express ticket

Some all-seat reserved trains, such as Hayabusa and Komachi, can be used under the condition that seats are not reserved for the amount equivalent to a non-reserved limited express ticket or a special limited express ticket.Standing limited express ticketYou may be issued a (Riseseki Token).

This limited express ticket is positioned as a "non-reserved limited express ticket that specifies the train/section to board". It is the same as the non-reserved limited express ticket in that it does not receive a seat designation, but the only difference isThe train to board is specifiedThere is a point. Limited time ticket for non-reserved seats is valid only once within the valid period/sectionYou may get on the unreserved seat of any trainTherefore, the standing limited express ticket is treated as a kind of reserved seat limited express ticket.

In addition, it was operated onceExpress train with sleeping berthsBut,B sleeperPart ofSeat carThere was a section that could be used as (However, the number of available cars and the number of seats available were limited)[Annotation 7]. Also,OsakaGoingSea of ​​JapanThere was a section that was treated as a reserved seat like ", but most limited sleepers were treated as free seats (standing). In the descending section, the section from the station that stops the next morning to the end point, and in the ascending section, the section from the first train to the station that stops at night on the departure day are often available. The system that had been adopted until the end was "Akebono"Met. "Sleeper ticketSee also the page.

Non-reserved limited express ticket

Special express trainUnreserved carIf there is, a free seat limited express ticket will be issued when you board. In general, from limited express tickets (for normal season)Reserved seatIt is the amount equivalent to the amount minus the fee (530 yen) (the same amount for the whole year). On some limited express trainsCommuter PassIt becomes possible to get on by adding this to.

There is no designated train, and the designated day[Annotation 8]You can board any conventional limited express train departing from. As a general rule, one train is limited to one train, and when connecting a limited express train, a limited express ticket is required for each, but there are exceptionally sections where transfer is allowed (→Transfer fee system).

Conventional line limited express fare system

The limited express charge system is the basic A limited express charge and the B limited express charge for which other specific limited express charges are set.[Annotation 9]There are two.

The B limited express fare is set for a specific section, and if you use only that section, it will be the B limited express fare, but if you ride across other sections, you will need the A limited express fare for all the sections you board. Become. In addition, the charge itself of B limited express charge is oldNational railwayThen it was uniform throughout the country,JRJR companiesFormer Minister of Transport/Minister of Land, Infrastructure and TransportIt has been gradually disintegrating due to the notification to the government, and there are also cases in which low-priced tariffs are set for a limited number of sections to promote the use of short sections.

Also, even in the B limited express fare section, "Narita Express" and "Safir dancerTrains to which the A limited express fare is applied, such asTobu Line direct limited expressSome trains have an independent specific B limited express fare, such as.

Limited express fare for JR companies and some company lines

ShinkansenIn the case of, the method of calculating the fare from the stations called the triangular table is adopted.

Incidentally,Specific limited express ticketThe amount of money varies depending on the section.

JR line express train fares (as of 2019)[12]
The amount isYen.. "-" is not set.
Charge typeA limited express chargeB limited express charge
Inside the companyJR company[Annotation 10]JR Hokkaido[Annotation 11]JR East[Annotation 12]JR Tokai[Annotation 13]JR West JapanJR Kyushu
Operating kilometer
Whether or not a seat is designated
Reserved seatUnreserved seatReserved seatUnreserved seatReserved seatUnreserved seatReserved seatUnreserved seatReserved seatUnreserved seatReserved seatUnreserved seat"Play!'[Annotation 14]
"Kasemi Yamasemi'[Annotation 15]
Up to 25km1,2907608503201,0505201,1906601,1906608403101,050
Up to 50km1,1606301,1606301,370
Up to 75km1,7301,2001,6801,1501,4809501,5301,0001,5209901,3708401,580
Up to 100km1,4809501,690
Up to 150km2,3901,8602,3601,8301,8901,3601,9701,4401,9501,4201,7801,2501,990
Up to 200km2,7302,2002,7302,2002,2901,760-2,2901,7601,9401,4102,150
Up to 300km2,9502,4202,9502,4202,5101,9802,5101,9802,0501,5202,260
Up to 400km3,1702,6403,1702,6402,7302,2002,7302,2002,2101,6802,420
401km or more3,4902,9603,4902,9603,0702,5403,0602,530
Up to 600km(B limited express fare is up to [401km or more])
601km or more3,8303,3003,8303,300
Limited express charges for "Hitachi / Tokiwa", "Swallow Akagi", "Azusa / Kaiji / Hachioji / Ome / Fuji Excursion (on the JR East Line)", "Shonan", and "Odoriko (on the JR East / JR Tokai Line)"[5][12]
Inside the companyOperating kilometer

Difference in purchase location

Up to 50kmUp to 100kmUp to 150kmUp to 200kmUp to 300kmUp to 400km
JR EastAdvance charge760 Yen1,020 Yen1,580 Yen2,240 Yen2,550 Yen2,900 Yen
Car charge1,020 Yen1,280 Yen1,840 Yen2,500 Yen2,810 Yen3,160 Yen
JR Tokai[Annotation 13]Advance charge760 Yen1,020 Yen1,580 Yen2,240 Yen-
Car charge1,020 Yen1,280 Yen1,840 Yen2,500 Yen
  • "Swallow Akagi" and "Shonan" are within 150km, and "Odoriko" is within 200km.[Annotation 16], "Azusa / Kaiji / Hachioji / Ome / Fuji Excursion (on the JR East Line)" is the longest within 300km.
  • If you use a green car, the limited express fare is 530 yen off the advance charge.
"Fuji Kaiyu (Fujikyu Line)" limited express charge[15]
Otsuki-Shimoyoshida, Mt. Fuji, Fuji-Q Highland, Lake KawaguchiOtsuki-In front of Tsuru UniversityIn front of Tsuru Bunka University --Shimoyoshida, Mt. Fuji, Fuji-Q Highland, Lake KawaguchiShimoyoshida-Mt. Fuji, Fuji-Q Highland, Lake Kawaguchi
600 Yen400 Yen400 Yen400 Yen
"Odoriko (Izukyuko Line / Izuhakone Railway Sunzu Line)" Limited Express Fee[6][7][8]
Reserved seatGreen car
Inside the Izukyu line520 Yen930 yen (dancer)

1190 yen (Safir Odoriko)

Inside the Izuhakone Railway Sunzu Line200 YenNot set[Annotation 17]
  • Limited express fare to Otsuki for use from the Chuo East Line of Fuji Excursion, and to Ito Station and Mishima Station for use from the Tokaido Line and Ito Line of Odoriko (departure and arrival at Izukyu-Shimoda Station and Shuzenji Station), respectively. Add to
  • Seat selection is not possible for use only within the Fujikyuko Line of Fuji Excursion and for use only within the Izuhakone Railway Sunzu Line of the Limited Express Odoriko.
  • Only on the Kawaguchiko Line of Fuji Excursion (Mt. Fuji --Fujikyu Highland --Kawaguchiko), vacant seats can be used only with a ticket
  • Unlike the JR East / JR Tokai Line, both the advance fee and the in-car fee are the same.

When using "Fuji Kaiyu" across the Fujikyu Line, the reserved seat fee for trains that run directly from the JR East Japan Line (reserved seat fee set in Article 72-2 of the East Japan Railway Company Passenger Communication Transport Regulations) The amount is the sum of the limited express fare on the Fujikyu Line.

B Limited express fare available

As of July 2021[16].. However, even within the following sections, the special express fare section is excluded. There are also some routes/sections that do not currently operate limited express trains.
CompanyRoute name
(Alphabetical order
East Japan Railway-Tokai passenger railwayJurisdictionAzuma LineShibukawa Station - Manza/Kazawaguchi Stationwhile
Akabane LineWhole lineTrain specific sectionBy the provisions ofIkebukuro Station - Tabata Station - Akabane Stationwhile(Shonan Shinjuku Line) Can also be applied to trains passing through.
Ito LineWhole line
Uetsu Main LineShibata Station - Akita Stationwhile
Uchibo LineWhole line
Ou Main LineAkita Station - Aomori Stationwhile
Kashima LineWhole line
Kitakami LineWhole line
Keiyo LineWhole lineIncluded in the textIchikawa Shiohama Station - Nishi-Funabashi StationAnd Nishi-Funabashi Station- Minamifunabashi StationAlthough the area is not shown in the route map, the latter has a track record of issuing B limited express tickets.
Joetsu LineTakasaki Station - Ishiuchi Stationwhile
Joban LineUeno Station - Katsuta StationwhileTohoku Main Line Ueno Station- Nippori StationIncluding spaces.
Senzan LineWhole line
Sobu Main LineWhole lineKinshicho Station - Ochanomizu StationIncluding spaces.
Sotobo LineWhole line
Takasaki LineWhole line
Chuo Main LineTokyo Station - Ryuo Stationwhile
Tokaido Main LineTokyo Station - Mishima StationwhileRoute specific sectionBy the provisions ofShinagawa Station - Musashikosugi Station - Tsurumi StationIt also applies to trains passing between. Musashi-Kosugi Station departures and arrivals are not included in the text and are not shown on the route map, but there is a track record of issuing B limited express tickets.Atami Station -When including between Mishima stations, the JR Tokai tariff is applied.
Tohoku Main LineTokyo Station - Kuroiso StationwhileUeno Tokyo Line Tokyo Station-Including between Ueno Station.

Nippori Station depending on the specific route section- Oku Station -Also applicable to trains passing between Akabane stations.

Narita LineWhole lineNarita Station - Abiko StationIncluding spaces.
Nambu LineWhole lineIncluded in the textShitte Station - Hamakawasaki StationThe area is not shown in the route map.
SunlightWhole line
Negishi LineWhole line
White new lineWhole line
Banetsu West LineKoriyama Station - Kitakata Stationwhile
Musashino LineWhole lineTsurumi Station included in the text- Fuchuhonmachi StationBetween andNishi Urawa Station - Yono StationThe period is not used for fare calculation, and is not described in the route map. The former is handled via Musashi-Kosugi Station, the latter isMinami Urawa StationThe B limited express fare is applied by way of handling.
Yamanote LineWhole line
Yokosuka LineWhole line
Yokohama LineWhole line
Ryomo LineShinmaebashi Station - Maebashi Stationwhile
West Japan Railway CompanyJurisdictionOsaka Loop LineWhole line
Kansai Main LineKizu Station - Shin-Imamiya Station - Tennoji Stationwhile
Kansai Airport LineWhole line
Kisei Main LineShingu Station - Wakayama Stationwhile
San'in Main LineKyoto Station - Hamasaka Stationwhile
Sanyo Main LineKobe station - Himeji StationwhileOn operationJR Kobe LineIs nicknamed.
Tokaido Main LineBetween Kyoto Station and Kobe StationJR Kyoto・There is a nickname for the Kobe Line.
Nanao LineWhole line[BLE 1]
Nara LineWhole line
Bantan LineWhole line
Hanwa LineBetween Tennoji Station and Wakayama Station
Fukuchiyama LineWhole line
Maizuru LineWhole line
Kyushu passenger railwayBorder stationShimonoseki StationAll conventional lines including.However, there is a specific charge section in some sections.
  1. ^ Even if the section exceeds 50km on the Nanao Line (all section operating kilometers on the Nanao Line are 59.5km), a charge of 50km or less will be applied as a specific charge.Discounted Express Rates│Ticket Rules: JR Odekake Net.

Specific limited express ticket

It will be released on the limited trains and boarding sections of the Shinkansen and conventional lines. Fees are set specially.

Generally, it is set when using unreserved seats, but in some cases, it is also set in reserved seats. In case of conventional lineLimited express trainIn the form of upgrading toExpress trainThere are many line zones that have completely abolished. The B limited express fare was set in the same process as this "specified limited express ticket".

The following items are treated as special limited express tickets on the Shinkansen.

  1. Kyushu ShinkansenExcept for each section of the Shinkansen opened by the following period, equivalent to a non-reserved limited express ticket between adjacent stations (if a station was opened during the period after opening, that station is also included). The reserved seat limited express fare for the Shinkansen in the same section costs about 2,300 yen, while the use of non-reserved seats is significantly discounted at 860-980 yen. However, conventional line limited expressAkita Shinkansen-Yamagata ShinkansenThere is no such setting for the case.
    As an example, the Tokaido Shinkansen:Tokyo Station - Shinagawa Station - Shin-Yokohama StationMamiyaNagoya Station - Gifu Hashima StationMa, Sanyo Shinkansen:Mihara Station - Higashihiroshima Station - Hiroshima StationBetween
    Tohoku Shinkansen as an example:Kitakami Station - Shin Hanamaki Station - Morioka StationBetween, Joetsu Shinkansen:Kumagaya Station - Honjo Waseda Station - Takasaki StationBetween, Hokuriku ShinkansenAnnaka Haruna Station - Karuizawa Stationwhile·Shin-Takaoka Station - Kanazawa StationBetween
    The exception is Tokyo Station on the Tohoku Shinkansen, but not between adjacent stations- Omiya StationIt is also set in between.Ueno Station -Add 210 yen to Tokyo station to the price of the special limited express ticket between Omiya stations, resulting in 1,070 yen.
  2. Of the Kyushu ShinkansenShin-Yatsushiro Station - Kawauchi StationHakata Station between adjacent stations other than- Kurume StationEquivalent to a non-reserved limited express ticket between.
  3. Tokaido/Sanyo Shinkansen OfTokyo Station - Kokura StationBetween the Shinkansen station and the Kyushu ShinkansenShin-Tosu StationOr, equivalent to a non-reserved limited express ticket between Kurume station and each other.
  4. Kokura Station on the Sanyo Shinkansen and Shin-Tosu Station on the Kyushu Shinkansen- Kagoshima Chuo StationEquivalent to a non-reserved limited express ticket between the Shinkansen stop station and the station.
  5. On the Tokaido Shinkansen and Sanyo Shinkansen,Hope"MizuhoLimited express ticket required to get on a non-reserved seat.
  6. Morioka Station on the Tohoku Shinkansen- Shin-Aomori StationMorioka Station between stations and Akita Shinkansen- Akita StationEquivalent to a standing limited express ticket between stations.
    Unreserved seatIs not installedHayate"Hayabusa"Or"Komachi”, use only between Morioka Station and Shin Aomori Station or between Morioka Station and Akita Station,Standard-sized carReserved seats can be used. However, the seat must be changed when a passenger who has a reserved seat limited express ticket for the seat comes.
  7. Hokkaido ShinkansenIn the section opened on March 2016, 3, the Tohoku Shinkansen ``Hayate"When"Hayabusa"ButShin-Aomori StationからShin-Hakodate-Hokuto StationThe same limited express ticket as above is on sale in the same section[17].

In addition, conventional line section (Joetsu Line OfEchigoyuzawa Station - Gala Yuzawa Stationwhile,Hakata Minami LineHakata Station- Hakata Minami StationIn the meantime, all trains are treated as limited express trains, and a specific limited express fare is set as 100 yen separately from the Shinkansen section.[18](hereSee also).

Sections that can be used at a specific express fare

Latest available to the public as of October 2019, 10Passenger Business Handling Standards Regulationsby[19].

  • Unless there is a description to that effect when straddling outside the mutual section below or when there is no description of the seat type, the above-mentioned A limited express charge or B limited express charge will be applied.
  • The train name does not matter when the section is specified (except when the seat is not available).In the case of train designation, if the section is used by a train other than the designated train, the above-mentioned A limited express charge or B limited express charge will be applied.
  • Reserved seat charges are regular season charges.
Section designation
CompanyRoute namesection距離seatPricesRemarks
Tokai passenger railwayJurisdictionMinobu LineFuji Station - Kofu StationwhileUp to 30kmUnreserved seats in ordinary cars330
Up to 31-50kmUnreserved seats in ordinary cars660
Iida LineToyohashi Station - Iida StationwhileUp to 30kmUnreserved seats in ordinary cars330
Up to 31-50kmUnreserved seats in ordinary cars660
Chuo West LineTajimi Station - Shiojiri StationwhileUp to 30kmUnreserved seats in ordinary cars330
Up to 31-50kmUnreserved seats in ordinary cars660
Kansai Main Line
Kisei Main Line
Nagoya Station - Kameyama Stationwhile
Kameyama Station- Shingu Stationwhile
Up to 30kmUnreserved seats in ordinary cars330Ise RailwayWhen going throughKawarada Station - Tsu StationThere is no need to pay for the JR section between them, but an additional 320 yen is required for the Ise Railway.Even when passing through the Ise Railway, the distance for JR is not cut off and is totaled.
Up to 31-50kmUnreserved seats in ordinary cars660
Gotemba LineMatsuda Station - Gotemba StationwhileAll sectionsOrdinary car reserved seat860Until March 2012, 3 Matsuda Station- Numazu StationThe distance was within the mutual section (after March 2012, 3, if you use the special express train outside the mutual section between Matsuda Station and Gotemba Station, the specified charge will not be applied).
West Japan Railway CompanyJurisdictionNanao LineTsubata Station - Wakura Onsen Stationwhile51km or moreOrdinary car reserved seat1,190Kanazawa StationWhen using from, the JR section is within the mutual section because it is from Tsubata station,IR Ishikawa Railway LineA separate charge of 200 yen is required (same amount for reserved seats and unreserved seats).If you are coming from west of Kanazawa, you will not be eligible for the specified fee.
Up to 31-50kmUnreserved seats in ordinary cars660
San'in Main LineTottori Station - Izumo Stationwhile101km or moreUnreserved seats in ordinary cars1,320Only between each other within the section.If you board the train beyond the designated section for boarding / alighting, such as from Tottori Station to Masuda Station, the specified fare will not be applied.
Yonago Station - Masuda Stationwhile
Seto Ohashi Lineな どOkayama station - Kojima StationOr with the section on the leftShikoku Passenger RailwaySection that straddlesUp to 50kmUnreserved seats in ordinary cars560
Shikoku Passenger RailwayJurisdictionAll routesAll sectionsUp to 25kmOrdinary car reserved seat1,070
Unreserved seats in ordinary cars330
26-up to 50kmUnreserved seats in ordinary cars530
Kyushu passenger railwayJurisdictionNippo Main Line
Hisatsu Line
Kokubun Station - Kagoshima Chuo Stationwhile
Kirishima Jingu Station - Shigetomi Stationwhile
Yoshimatsu Station - Hayato Stationwhile
Mutual section ([A])
All sectionsOrdinary car reserved seat840
Unreserved seats in ordinary cars660
Between Yoshimatsu Station and Kagoshima Chuo Station
Between Kirishima Jingu Station and Kagoshima Chuo Station
Mutual section of
All sectionsOrdinary car reserved seat1,050If it is within the mutual section of [A], the charge of [A] has priority.
Unreserved seats in ordinary cars520
Kagoshima Main Line
Nippo Main Line
Mojiko Station - Hakata Stationwhile
Shimosone Station --Between Hakata Station
Mutual section of
26km or moreOrdinary car reserved seat1,050
Unreserved seats in ordinary cars520
Nichinan LineMiyazaki Station - Nango Stationwhile26km or moreOrdinary car reserved seat1,050
Unreserved seats in ordinary cars520
Fukukita Yutaka LineHakata Station - Nogata Stationwhile26km or moreUnreserved seats in ordinary cars420
Train designation
CompanyTrain namesection距離seatPricesRemarks
East Japan RailwayJurisdictionsunlight
Spacia Kinugawa
Shinjuku StationからTobu RailwayPurchase to each station
For the JR section when
All sectionsOrdinary car reserved seat1,050A separate charge on the Tobu Railway line is required. If you use it only within the JR line section, it will not be subject to the specified charge.
Narita ExpressShibuya Station - Chiba StationAll sectionsOrdinary car reserved seat1,290Same amount as within 50km.It is far from Shibuya station in terms of operationShinjuku Station - Chiba StationMeasures to exceed 50km in the shortest section from Shibuya station, while the shortest distance is within 50km.

Shinkansen limited express ticket

For Shinkansen TheShinkansen limited express ticket(Shinkansen reserved seat limited express ticketandShinkansen non-reserved seat limited express ticket).Conventional line limited express TheLimited Express Ticket (Special Express Ticket)This is because the fare system for special express trains differs between the Shinkansen and conventional lines.Sanyo ShinkansenShin-Osaka Station - Himeji StationRun side by side likeConventional lineAlso limited express trains (in this section, "Supermarket"Hamakaze)) is running, you can use the Shinkansen if you have a Shinkansen limited express ticket, and you can use "Super Hakuto" if you have a "Super Hakuto" limited express ticket. it can.

In the case of the Shinkansen, if you have a Shinkansen limited express ticket that is valid up to the destination, it is valid even if you change trains on the Shinkansen unless you exit the Shinkansen ticket gate. For more information,Total Shinkansen limited express farechecking ...

Limited express fee when using green car, gran class, sleeper car

Green carTo get onGreen ticketBut,Gran ClassTo get on, a Gran Class ticket,SleeperTo get onSleeper ticketAre required separately. However, these charges are considered to include the amount equivalent to the seat reservation charge (hereinafter "designated charge"), so the limited charge is applied as the express charge. Basically, it will be the same as the non-reserved seat limited express fare.

Transfer fee system

Under specially specified conditions, when connecting to an express train, there is a discount system such as half the price of the limited express train, or a system that provides a total calculation. About thisTransfer fee systemPlease refer to the item.

Exceptional section where no express charge is required

To use a limited express train, a limited express fare is required, but as a special case, there are sections where you can board a limited express train only with a ticket. They arelocal trainIt is intended for users who are not driving at all or have very short intervals.

Special section due to no regular trains operating

Only within designated sections of conventional lines, It is a system that allows you to use non-reserved seats for regular cars only with regular tickets.

This exception isYouth 18 ticket""Hokkaido & East Japan Pass"Available only on regular trains"Special plan ticketThe same applies to (hereinafter, "dedicated tickets for ordinary trains"), and only non-reserved seats in ordinary cars can be used within the designated section.

Example where special cases do not apply

In the following cases, special cases will not be applied,Limited express fare is required for all the actual passengersBecomes In this case, the above regular train tickets cannot be used, so a separate fare is required.

  • Example not applicable even within a section (see also "Past special section" below)
    • When using reserved seats or green cars
    • Even if the seat is a non-reserved seat, if you get on over the special section
  • ShinkansenSection where the vehicle is used
  • A section where a regular train exists even for one round trip
    • For example,Nippo Main Line OfSaiki Station - Nobeoka StationIn between, depopulation of villages along the line andmotorizationSince the number of passengers getting on and off due to the change was marked compared to when it was privatized, as a result of repeated reductions in the number of ordinary trains, one or two ordinary trains descended and two (upShigeoka StationThere are two round-trip trains returning to the train), but it was operated only, but there is no special charge for express trains because there are ordinary trains. AlsoIshikita Main Line OfKamikawa Station - Shirataki StationIn the meantime, there are two round trips for regular trains, one of which is a special rapid trainKitami)) only, but likewise no special exceptions apply.
Current special section
Past special section
  • Tsugaru Kaikyo Line (Tsugaru Line-Kaikyo Line):Kanita Station - Kikonai Stationwhile(2002May 12 - 2016May 3
    For this section, limited express"Super Swan" and "Swan"After upgrading toStraitWas abolished.Hokkaido ShinkansenWith the opening of, the special exception in this section was abolished, and thereafterYouth 18 ticketSuch asSpecial plan ticketStipulates the special conditions or conditions for using the Shinkansen for each product (Hokkaido Shinkansen # special ticket systemSee).
    On the other hand, of the Tsugaru Kaikyo Line, which is the only railway connecting to HokkaidoSeikan TunnelAlthough it is a section that is involved with, all trains did not stop at both Kanita and Kikonai stations at the end of the section, Tsugaru LineEsashi LineIt is also the section where the usage was explained because of the balance with the connection with.
    In this example, using the limited express "Swan" from Kikonai StationAomori StationIf you want to move to the special section Kikonai station-will cross the Kanita station. If you continue to take the same limited express train from Kikonai Station to Aomori Station here, in addition to the ticketKikonai-A limited express ticket valid to Aomori is requiredMet.
    Also, if you just got off the platform from the limited express train at Kanita station and boarded the same limited express train again, you did not get off, and this special case did not apply (you have to exit the ticket gate and issue a new ticket again. ). At this time, some commentary books mention that it is okay to get off the platform once and board the same train again, but this is limited to manned stations (Passenger business rulesArticle 3) It will be an error.
    In addition, get off at Kanita station,SuccessorThe limited express train (that is, another train) is applied when the special case is changed, the required limited express fare was Kanita-Aomori.

Examples of sections that are considered for users of very short sections

Regular trains also operate on these sections, but the Sasebo Line has significantly reduced the number of ordinary trains on the Sasebo Line, taking into consideration the access to the terminal station that connects the Miyazaki Airport Line and the Ou Main Line to a distant place and the city center. There is a special case where no express fare is required as a remedy for becoming a flight.

In the special case of Miyazaki Airport Line and Sasebo Line, if you take a reserved seat or a green car in a special section only, you can purchase a reserved seat ticket or green ticket for a normal train separately. In addition, even when boarding over a special section, the express fare is calculated only outside the special section.

  • For example,Futsukaichi StationLimited Express from Sasebo Station toGreenIf you board theWhat is valid between Futsukaichi Station and Haiki StationGood.

On the other hand, the special case of the Ou Main Line is applied only when you get on the non-reserved seats of ordinary cars only in the special section, and when you get on the reserved seats of ordinary cars or green cars in the same section, you also get on the limited express across Shin-Aomori Station. In that case, a limited express ticket is also required between Shin-Aomori Station and Aomori Station.Also, "Seishun 18 Ticket" and "Hokkaido & East Japan Pass" were not applicable at the beginning of the setting,2012It is possible to get on from the summer (About the release of "Seishun 18 Ticket" (summer / winter) (JR East) (PDF) ).This special case is a temporary rapid "Resort ShirakamiIt is also applied to.

Still moreMuroran Main Line(Branch line)Higashi Muroran Station - Muroran StationIn the meantime, the limited express "Lily of the valley"" Is operated as an ordinary train in this section, and has a different meaning from "you can get on a limited express train with only a ticket". In addition to "Suzuran," there are multiple limited express trains that operate as ordinary and rapid trains in the terminal section.

About special sales

JR has stipulated the following special circumstances.

  • If you are already over 2 hours late, or if you are going to operate and are likely to be over 2 hours later, give a 5% discount on the condition that you will not be refunded for what is called "delay special agreement" or "delay acknowledgement" May be sold. In addition, this systemExpressAlso applies to For limited express tickets that have already been purchased (there is no delay at the time of purchase),2 hours or more delayIf occurs,Full refund of express feeit can. However, if you transfer to the Shinkansen on a Shinkansen parallel route, you will not be refunded.
  • For limited express trainsPrivate vehicleHowever, if it is not possible to operate using a dedicated vehicle due to an accident, etc. May be discounted and sold[20].
    • As a case where this system was applied, the following cases are prominent cases that were said to have been applied in the former JNR era. This provision was established at the time of the timetable revision on October 1961, 10 when the limited express trains were almost completely air-conditioned.Air conditionerIt was done because there was no installation. In most cases, it was dealt with by discounting the limited express fare by 100 yen with a normal seat car (changed to 1976 yen discount from the significant price increase implemented on November 11, 6).
      • Due to an accidentLimited express vehicleCould not be allocated,Express vehicleIs153 seriesWas operated usingConventional lineOf the limited express eraecho". The limited express fare at this time was half the price for both 1st and 2nd class.
      • At the time of settingIrregular trainsWas operated asExpress train with sleeping berths"MizuhoWas already present at the time of its appearance20 series passenger carBecause it was difficult to allocate, the old passenger car without air-conditioning was used, so we deal with discounted express charges for summer use. In addition, the train operated by Hibiki, a temporary limited express, in the summer of 1962 was a 157 series train that did not have air conditioning at that time, so this is also available with a discount on the limited express charge for summer use. Discounts for seated cars are 1 yen for 220st class and 2 yen for 100nd class.
      • Since there was no allowance for the vehicle from 1969 to 1970, the provisional ``Hokuto (down) No. 2 / (up) No. 1"ToExpress vehicleIsKiha 56 series diesel trainWas used. The express fare at this time was 100 yen discount.
      • Extra trainThen.12 series passenger carLimited express during the limited express era of the conventional line operated byWingThere is. This was back thenKiha 181 series diesel trainIt was difficult to arrange for. The express fare at this time was 100 yen discount. After that, the temporary "Tsubasa" was set up, but it has the same in-vehicle equipment as the limited express14 series passenger carSince the use of, the discount on the express charge is gone.
  • If a normal train does not operate due to thinning operation due to bad weather, etc., and if it is determined that it is unavoidable to board a limited express train, only part of or all You may be allowed to board a limited express train. However, this is a special case where ordinary trains cannot operate, and an express fare is required under the circumstances where ordinary trains are operating.

Private railway

Even at private railways, there are cases where express trains that operate on the limited express or similar names are operated, but the nature of the train or, depending on the judgment of the company, may or may not express the express fare. In addition, as mentioned at the beginning, this item mainly focuses on the express delivery service to the destination in the paid train. In most cases, express delivery services and seating services are integrated, and only a few are separated.

Unspecified seat ticket

Fuji Kyuko / Izukyu / Izuhakone Railway

Introduced only to the JR East / Fujikyu Line limited express "Fuji Excursion" and the JR East / JR Tokai / Izukyu / Izuhakone Railway limited express "Odoriko".

Reserved seat limited express ticket

In the case of private railways, including trains with JR trainsPaid limited expressIf you are running, you need a limited express ticket. In this case, many express delivery services and seating services are integrated, and train reservations are made from an early stage and tickets are issued (in JR, 1 month before boarding, but about 2 months to 3 days before). Therefore, on the day of boarding, there is a possibility that the target train does not have a seat.

The following railway companies provide the following services by taking advantage of the characteristics of "designated tickets".

Tobu Railway

Tobu RailwayIn Japan, the limited express fare is discounted according to the train operating hours. Both detailsSpacia· "RyoSee also. Basically, the trains are designated as follows.

  • "Afternoon Discount"...Asakusa Station12 o'clock-depart by 16 o'clockLimited express train.
  • "Night Discount"...A limited express train that departs from the starting station around 17:XNUMX.

Kinki Nippon Railway/Kyoto Tango Railway

Kinki Nippon Railway,Kyoto Tango RailwayThen bothTransfer fee systemHas been adopted. For specific details, refer to the relevant item.

Standing limited express ticket, non-reserved limited express ticket

  • Nagano Electric RailwayAlthough the limited express has all seats unreserved, it requires a limited express fare in addition to the fare (100 yen for all sections regardless of distance).
  • Toyama regional railwayThere are both reserved seat cars and free seat cars on the limited express.
  • Fuji Expressof"Fujisan Limited Express"Observation carIn addition to non-reserved seats, non-reserved seats also require an express fare in addition to the fare. In addition, "Fuji Sun Limited Express" is a general-purpose vehicle as a substitute at the time of vehicle inspection, and the limited express fare will be reduced by half.

Seat selection ticket, seated numbered ticket, special vehicle ticket

The following cases can be cited as cases where a free-seat car and a reserved-seat car are combined in an express train. On the other hand, trains that require a reserved seat car have a charge, whereas free seat cars do not require a charge and can be used only with a ticket.Reserved seat ticket-Seated numbered ticket-Special vehicle ticketEtc. will be issued. For trains that require limited express fare for both non-reserved seats and reserved seats, it is necessary to add reserved seat tickets to the limited express ticket when using reserved seat cars.

Keisei Electric Railway

Keisei Electric RailwayThen, it is a paid limited expressSkylinerExpress tickets are required when using the City Liner, Morning Liner and Evening Liner.

Keisei Electric Railway uses limited express trains that use commuters and express trainsRapid expressThe most express Skyliner ticket is "Skyliner ticket" because it is driving (no charge for both), but it is also called "Express ticket" in the station guide and broadcast.

Nagoya Railway

Nagoya Railway"Musky" all vehicles or "Rapid Limited Express" / "Limited Express" Nos. 1 and 2 (Toyohashi / Chubu Centrair International Airport 1st and 2nd cars)Special car "μ"Seats are reservedSpecial ticket "mu (μ) ticket"As a ticket, it will be issued at Meitetsu's main stations and travel agencies for one ride for 1 yen. In addition, when connecting between specific areas at specific stations, the same amount as 360 ride will be charged only if you purchase at the same time.Transit Mu TicketWill be released.

Nankai Electric Railway

Nankai Electric Railwayin the case of,Nankai Main LineLimited Express "Southern"Only10000 seriesFor exclusive vehiclesUnreserved seat"ofCommuter type vehicleIt has a "partial seat reservation" system that combines the two, and handles seat reservation tickets.

Incidentally,Takano LineLimited express"Kouya", "Rinkan",Airport limited express "rapito"Has adopted the "all seat designation" system from the beginning of operation, and the tickets for these trains are distinguished from "special express tickets."

Keihan Electric Railway

Keihan Electric Railway"Premium car ticket" is required to use the special limited express car "Premium Car" which is set for the 6th car (6th car from Kyoto) of "Rapid Limited Express" Rakuraku "" and "Limited Express".[21]..In addition, a "liner ticket" is required to use the general car of the limited express "Liner" with reserved seats on weekday mornings and evenings.However, a premium car ticket is required for the premium car connected to the liner.[22].

Small and medium private railway

As mentioned above,Toyama regional railwayExpressFuji Expressof"Fujisan Limited ExpressFor the ride of "," reserved seats, observation cars, non-reserved seats as well as limited express tickets are required. I need a ticket.

Italian railway

Italian railwayFerrovie dello start(FS) is a fare system that adds a limited express fare and a sleeper fare to the normal fare, but depending on the purchase form such as the station and the window, the ticket may be divided into one ticket and the limited express ticket, Sometimes[23].


  1. ^ a b Takeyuki Tsuchiya, "Forecast of the Future of Railways", Jitsugyo no Nihonsha, 2013, page 61
  2. ^ a b "Tickets for this limited express ticket”. East Japan Railway Company (October 2019, 10). 2019/12/18Browse.
  3. ^ "Information on limited express trains departing from and arriving in the Tokyo metropolitan area”. East Japan Railway Company. 2019/12/18Browse.
  4. ^ a b "With the opening of the Ueno Tokyo Line, the Joban Line Limited Express will be reborn as a more comfortable and easier-to-use limited express.-Introducing a new seating service-" (PDF) (Press Release), East Japan Railway Company, (October 2014, 10), https://www.jreast.co.jp/press/2014/20141021.pdf 2020/11/14Browse. 
  5. ^ a b c “Introducing a new seating service on the Chuo Line Limited Express” (PDF) (Press Release), East Japan Railway Company, (October 2018, 10), https://www.jreast.co.jp/press/2018/20181019.pdf 2019/12/18Browse. 
  6. ^ a b c “The Tokaido Line Limited Express will be reborn” (Japanese) (PDF) (Press Release), East Japan Railway Company, (September 2020, 11), オ リ ジ ナ ルArchived as of October 2020, 11., https://web.archive.org/web/20201112063532/https://www.jreast.co.jp/press/2020/20201112_ho02.pdf 2020/11/12Browse. 
  7. ^ a b c “We will introduce a new seating service for the Limited Express Odoriko” (Japanese) (PDF) (Press Release), Izukyu, (November 2020, 11), オ リ ジ ナ ルArchived as of October 2020, 11., https://web.archive.org/web/20201114024855/https://camel3.com/cms/files/izukyu/MASTER/0100/auKeofzz.pdf 2020/11/12Browse. 
  8. ^ a b c "Regarding the setting of limited express charges on the Susumu Line due to the renewal of the Limited Express Odoriko train" (Japanese) (PDF) (Press Release), Izuhakone Railway, (November 2020, 11), オ リ ジ ナ ルArchived as of October 2020, 11., https://web.archive.org/web/20201112093531/http://www.izuhakone.co.jp/railway_news_20201112.pdf 2020/11/12Browse. 
  9. ^ "How to use”. East Japan Railway Company. 2019/12/18Browse.
  10. ^ "The limited express" Swallow Akagi "is now available. We will start the" Swallow Service "to further improve the seating service." (Japanese) (PDF) (Press Release), East Japan Railway Company Takasaki Branch, (December 2013, 12), オ リ ジ ナ ルArchived as of October 2015, 4., https://web.archive.org/web/20150402090100/http://www.jreast.co.jp/takasaki/news/docs/2014swallow.pdf 2020/11/14Browse. 
  11. ^ “About the March 2015 timetable revision” (Japanese) (PDF) (Press Release), East Japan Railway Company, (July 2014, 12), https://www.jreast.co.jp/press/2014/20141222.pdf 2020/11/14Browse. 
  12. ^ a b "Ticket Areco "Limited Express Ticket"" "JR Timetable" December 2019 issue, Kotsu Shimbun, November 12, 2019, monthly edition.ASIN B07X4TQ5KQ.
  13. ^ "Asobii!" Observatory seats and white Kurochan seats have a single fee for the whole year.
  14. ^ The reserved seats on the "Kawasemi Yamasemi" Yamasemi bench seats have a single charge all year round.
  15. ^ "JR/Fujikyuko Line Direct Limited Express Fuji Tour”. Fuji Kyuko. 2019/12/18Browse.
  16. ^ March 2021, 5 revisionPassenger business rulesAccording to the provisions of Article 57-3, Paragraph 2
  17. ^ "About Hokkaido Shinkansen Express fares, etc." (pdf) Attachment 2-2 JR Hokkaido October 2015, 10
  18. ^ Section designation is Article 57-3, Paragraph 2, Items 5 and 6 of the Passenger Business Regulations, and the charge amount is Article 125, Paragraph 1 (1) of the Passenger Business Regulations.
  19. ^ "Advantageous limited express charge (JR Central)". Tokai passenger railway. 2019/10/1Browse.
  20. ^ [1] East Japan Passenger Railway Passenger Business Regulations Chapter 2 Section 7 ``Release of Express Tickets''-viewed September 2012, 9
  21. ^ "Keihan Electric Railway Premium Car”(Japanese). Keihan Electric Railway Special Vehicle PREMIUM CAR. 2021/3/6Browse.
  22. ^ "All vehicle seat designation "Liner" | Keihan Electric Railway Co., Ltd.". www.keihan.co.jp. 2021/3/6Browse.
  23. ^ JTB Publishing “Laracitta Italy (2017 edition)”, page 4

注 釈

  1. ^ In particular, the sleeper limited express has been in service since 1998.Sunrise seto-IzumoIt can be said that it is difficult to use a short distance even though it is at the end, because the ordinary car seats that are connected as "Nobinobi seats" in "" are reserved seats. In the limited express sleeper, I used to go to the end of the "Hilne", which uses seats during the day.AkebonoUntil then, the use of standing limited express tickets and commuter passes was not permitted.
  2. ^ Operated by JR EastStationYou can apply from 1 month and 7 days ago, but this is also a reservation right for ticket processing at 1 o'clock one month ago.
  3. ^ a b c Special express train "All vehicles are green cars and premium green cars"Safir dancerIs not applied in accordance with the provisions of Article 57 of the Passenger Business Regulations.
  4. ^ In the Passenger Business Regulations and the Passenger Liaison Transport Regulations, it is defined as a ticket system that is applied to "special express trains included in the train group specified in Appendix 1-2 of the Passenger Business Regulations".
  5. ^ Seats cannot be selected for use only on company lines
  6. ^ It is higher than the unreserved seat fee. The fare level is about the same as the unreserved seat fare of the A limited express. On the other hand, depending on the section, there are cases where it is cheaper than the express charge including the seat reservation ticket.
  7. ^ Express train with sleeping berths"さ く らOpen typeA sleeperThere was a section where the A sleeper could use the seat in the train connecting theGreen carBecause it was treatedGreen car reserved seat ticketWas needed.
  8. ^ It was only available on the specified date from the release on April 2014, 4, but it was valid for 1 days before that http://www.jreast.co.jp/press/2013/20131208.pdf (PDF)
  9. ^ It was established in order to reduce the amount of the price increase that would occur in the case of express promotion and complete abolition of express trains in line zones that used to focus on express trains. And it is set at an amount that is almost in the middle of the express charge. However, in JR Shikoku, there is no B express charge set. In contrast, JR Hokkaido, eastern Japan, and Kyushu, on the contrary, have limited express fares that are cheaper than express fares for short-distance sections, and special provisions have been established for this section where both the express and express fares are the same.
  10. ^ It is a basic limited express fare, and it will be applied to all boarding sections between two companies or if any of the departure and arrival stations within the same company is outside the B fare section.
  11. ^ B Excludes areas where the express charge is applied.
  12. ^ JR Hokkaido for JR B express trainsKaikyo Lineincluding.
  13. ^ a b When using JR East and JR Tokai directly, the JR Tokai tariff applies.
  14. ^ Observatory(Panorama sheet) and white Kurochan sheet[13].
  15. ^ Reserved seat of Yamasemi bench seat[14].
  16. ^ Under the passenger business rules, the provisions for mutual use within the JR Tokai Line or for direct use between East Japan and JR Tokai
  17. ^ Green cars cannot enter the Izuhakone Railway Sunzu Line

Related item

外部 リンク

consumption tax

consumption tax(Consumption tax,(British: consumption tax) IsProductsFor sale orServicesTaxes are levied on transactions such as the provision ofTaxIs[1].JapanThen.1989 OfConsumption tax lawMost of the domestic transactions that are introduced in Japan and are carried out by the business operator for a fee, such as the transfer of assets, the lending of assets and the provision of services, the sale and transportation of goods, and advertisements, are subject to taxation. From a foreign countryProductsIs also taxed when importing[1].

Consumption tax in Japan is in other countriesValue-added taxEquivalent to (value-added tax, VAT)[2]..Value-added tax was introduced in France in 1959 and has since been introduced in more than 160 countries.OECDNot introduced in member countriesThe United States of AmericaIs only[2]..Caused by transactions of goods and servicesAdded valueIt is a mechanism to pay tax by paying attention to. On average in OECD countries, VAT accounts for approximately 31% of tax revenue, which is equivalent to 6.6% of GDP (2012).[3].

Classification from the tax system

Income taxation (as one of the classification methods from the tax systemincome tax,Corporate taxな どincomeTaxation on assets), asset taxation (taxation on assets)inheritance tax,Property tax), andConsumption taxThere is a way to roughly divide[4].

This consumption tax is also taxed directly on the person who consumes it.Direct consumption taxAnd, although the person who performed the consumption act is a taxpayer, he is not a taxpayer.Indirect consumption taxCan be classified into[2]..The former "direct consumption tax" includes golf course usage tax, etc., and the taxpayer is the person who has performed the consumption act, and the provider of the goods or service is the person who is obliged to collect and collect (special collection in the case of local tax) As an obligor), the tax will be collected on behalf of the taxable entity and paid to the taxable entity.The latter "indirect consumption tax" includes liquor tax, etc., and the taxpayer is the manufacturer, taker or seller of goods, or the provider of services, and differs depending on the tax item.Indirect sales tax further depends on whether the consumption of taxable goods and services is limited to specific ones.Individual consumption taxGeneral consumption taxare categorized[5].

General consumption tax can be further divided into single-step taxation (manufacturer sales tax, wholesale sales tax, retail sales tax) and multi-step taxation, and this multi-step taxation is called cumulative transaction amount tax.Value-added taxThis is equivalent to the consumption tax in the narrow sense of the Japanese Consumption Tax Act.[2]..Value-added tax is further classified into GNP type, income type, and consumption type.Consumption type VATIs equivalent to the value-added tax currently introduced in many countries.Furthermore, consumption-type value-added tax can be classified into the pre-stage tax credit method (EU) and the purchase deduction method (Japan).Pre-stage tax credit methodEUSuch asInvoice methodAlso known as Goods and Services Tax (GST) in Canada and Australia.[6]..In Japan, a qualified invoice storage method (invoice method) will be introduced from October 2023.[6].

Japan"Consumption tax law"Consumption tax stipulated in" and "Local tax lawStipulate inLocal consumption tax"Is classified as general consumption tax as consumption tax, etc.

Classification in the tax system[7]
  • Income taxation (income tax,Corporate tax
  • Asset taxation (inheritance tax,Property tax
  • Consumption tax
    • Direct consumption tax
    • Indirect consumption tax
      • Tariff
      • Taxes on Specific goods and service[5]
      • General Tax[5]
        • Single-step taxation (manufacturer sales tax, wholesale sales tax, retail sales tax)
        • Multi-step taxation
          • Cumulative transaction high tax
          • Value-added tax
            • GNP type VAT
            • Income-type VAT (It is not a consumption tax in a narrow sense because it includes investment on a taxable basis)
            • Consumption type VAT
              • Pre-stage tax credit method (EU
              • Purchase deduction method (Japan): JapanConsumption tax lawPrescribed byconsumption tax

Since consumption occurs on the premise of the existence of income, by taxing consumption, income that cannot be fully grasped by income tax etc. will be indirectly taxed. However, because some income is used for savings, the amount of income and the amount of consumption do not always match, and consumersPropensity to consumeAffects the actual consumption tax burden.

General consumption tax

General consumption tax is further classified as follows[8].

  • Single-step taxation
    • Sales tax(English edition --For example, in retail sales tax, only the retailer to the final consumer is obliged to collect and collect.
  • Multi-step taxation

In the old Japanese economicsGeneral sales tax(General sales tax; GST) Is the model of the tax system.There are two types of general sales tax: single-stage taxation, which is taxed at one stage of manufacturing, wholesale, and retail, and multi-stage taxation, which is taxed at two or more stages.

If multi-stage taxation is adopted, a "pyramid effect" will occur in which the tax burden is passed on to the next stage, and by taxing different products in the same way, there will be a disparity in the tax burden on the products. .. In order to solve these problems, a method has been devised in which the taxpayer pays the consumption tax on the difference instead of the consumption tax on the sales. This is today's general consumption tax (VAT). General consumption tax can be divided into income-type value-added tax and consumption-type value-added tax according to the method of calculating value-added tax. In the former case, only the depreciation amount is allowed for the deduction of capital goods at the time of purchase calculation, but in the latter case, the entire amount of capital goods is deductible and only the consumption portion is taxable.

Although the consumption tax and the general consumption tax are similar in appearance, the general consumption tax also includes alternative elements derived from criticisms of direct taxes such as income tax and corporate tax levied on income.incomeIn the case of taxing taxpayers, it is costly for the government to know whether the taxpayer declares honest income and pays it correctly.fairThere are also many problems in terms of gender and levelness. People who are critical of direct tax demand a replacement by general consumption tax from the idea that "more accurate income can be grasped through spending on consumption."

General consumption tax was first introduced1954France, but its predecessor1917It is the "payment tax (la taxe sur les paiements)" introduced in. afterwards,1920"Sales tax (la taxe sur le chiffre d'affaires)",1936The name was changed to "la taxe à la production" and it became the current form. afterwards,1967ToCouncil of the European UnionIn Japan, it was confirmed that the tax system unification movement among member countries was promoted centering on the general consumption tax based on the consumption-type value-added tax similar to France, and based on this policy.1968ToWest GermanyChanged general sales tax to general consumption tax.

With this as a trigger1969To Netherlands,1970ToLuxembourg,1971Toベルギー,1973ToThe United Kingdom-イタリアAnd the conversion to general consumption tax has progressed among the member countries.Aiming to introduce it in Japan at the time of the Masayoshi Ohira Cabinet, 10 to 20 years after the introduction of other developed countries, after discussions, the VAT type consumption tax, which is a uniform product tax rate from sales tax with different tax amount for each product, was introduced in 1989. It will be introduced by the Takeshita Noboru Cabinet[8]..Even after that, compared to other countries, "The reason why Japan cannot grow due to deflation is the consumption tax."[10], "" Dangerous impact "of 10% consumption tax ... Will Japan go to deflation mode again?"[11], "Demand tax hike drastically reduces demand ... Concerned" deflationary spiral ""[12]Opposition to the consumption tax is deep-rooted.

Individual consumption tax

Individual consumption tax(Selected excise duties) is the taxation of a particular or group of goods or services.[9]..The goods and services subject to taxation are specific and the tax rates are not unified.The tax rate is quantity, weight, strength, octane number,Alcohol degreeEtc. are used as a standard[9].

There are three types of taxable items that can be taxed by this method. They are specific based on the "luxury goods taxation" that is levied on luxury goods such as liquor and cigarettes, and the principle of benefit and beneficiary burden such as gasoline. "Purpose tax" on goods and services related to public services, "luxury goods, entertainment goods, service taxation" for other things, and luxury goods used in daily life but daily life It is levied on products that are not essential items. Once existed in JapanExcise taxMany of them are included in this.

The individual consumption tax was originallyDomestic consumption tax(excise) As16st centuryAt the endスペインWas continuing the war of independence from NetherlandsIt is said that it was started to raise military spending.EnglandThen, using this as an example, he tried to overcome the financial difficulties by introducing the domestic consumption tax. Against thisEngland ParliamentRepulsion,Puritan RevolutionBut ironically to get the military spending of the Revolutionary ArmyJohn pym,Oliver CromwellAdopted the domestic consumption tax.

Later, during the Restoration, it was the cause of the conflict between the royal power and the parliament.Purveyance rightAn agreement was reached to allow half of the domestic consumption tax as a donation for the life of the king instead of returning the king's power. After that, the domestic consumption tax was raised several times because of financial difficulties.1733At that time (first generation)prime ministerRobert WalpoleHas sought to further raise the domestic consumption tax in return for the reduction and abolition of land taxes and the reduction of tariffs.

On the other hand, political opponentsViscount BolingbruckWalpole withdrew the proposal because he was bitten and the people were in a riot due to their hardships. This is called an "excise crisis".Industrial revolutionAfter that, the policy of reducing the domestic consumption tax and passing it on to tariffs was adopted for industrial development.FranceThen.Jean-Baptiste ColbertWas hung along with the salt monopoly introduced byGavel(Gabelle) and aides derived from beverage tax are known,Absolutist periodSupported France's finances.GermanyHowever, although it was actively introduced after the latter half of the 17th century, it caused instability of people's lives and extreme dependence on individual consumption tax of national finance due to too high rate.Ferdinand LassalleReceived severe criticism from.

Besides this in the United StatesRevolutionary WarSometimes I imitated Britain and introduced an individual sales tax,1794TowhiskeyA whiskey rebellion against taxesGeorge WashingtonIt shook the administration.

in Japan,Edo PeriodpreviousFortune-MeikaIs equivalent to a kind of individual consumption tax, but the modern tax systemMeiji RestorationSince then, various indirect taxes have been introduced. EspeciallyLiquor taxAt one point, it accounted for the largest proportion of revenue. After the warShoup RecommendationWith the enforcement of the Consumption Tax Act, indirect taxes will be arranged twice.

Comprehensive consumption tax

Comprehensive consumption tax(General expenditure tax) isThe United Kingdom OfeconomistNicholas KaldorIn the method proposed byspendings tax(Expenditure tax) Also called. Individual consumer spending on goods and services incurred during the yearTax officeSelf-report toProgressive taxationPayment will be made based on the calculation of the tax amount. originallyincome taxInvented as a tax law that complementsCapital gainIt is said that taxes can be collected from income such as income in the form of taxation on expenditures, and that deposits and savings and their interest rates are not taxed because they do not correspond to expenditures, so they also save money and encourage savings.IndiaTemporary introduction was considered.

However, in order for everyone to make accurate payments, each individual should make an accurate record of their own spending and make an accurate record of their income, spending and savings.Balance sheetThere was no country that introduced it in earnest because it had to be created. In addition, since the tax office needs to know the income, expenditure, and savings information of all residents, it can be said that it is difficult to implement due to the complexity of clerical work.

Percentage of revenue in OECD countries

The ratio of tax revenue from general consumption tax to total tax revenue is 20.2% on average in OECD member countries. The ratio of tax revenue to GDP from general consumption tax is 6.8% on average in OECD member countries (2016)[14].. By the way, among the OECD member countries, the countries belonging to the European Union have standard tax rates.15% or moreIs obliged to[15][16].. As of 2015, Japan has a national burden rate out of 33 OECD member countries excluding Turkey, which has no data.27 bitIs[17].. According to NHK, France has a high rate of 68.2% and Luxembourg, which ranks first, at 1%, which is high in Europe, and Japan's national burden rate is low overall. doing.Communicating the Japanese government's policy of aiming for "all generations" of social security for the elderly[18]..民主党政権下の政府税制調査会専門家委員会委員を務めたServed as an expert committee member of the government tax system investigation committee under the Democratic Party of JapanYoshikazu MikiAoyama Gakuin University Faculty of Law professor pointed out that Japan has low burden and medium welfare, "Japan needs to choose between high welfare, high burden, low burden and low welfare, or intermediate medium burden and medium welfare. Miki said, "When a tax increase is needed, the public's understanding will not deepen unless politicians come to the fore and appeal for the need. Nevertheless, both the ruling party and the opposition party are trying to gain popularity in the election. , Convenient claims that appeal to the enhancement of social security and tax cuts at the same time are conspicuous. "Fiscal populismIs criticizing[19][20].. Average (standard) consumption tax rates for OECD member countries as of 2018About 19.6%According to Jiji Press, Sweden, which is a representative country with high welfare and high burden, has a high consumption tax rate of 25%, which is a high burden on the national burden, but it has great benefits such as free tuition to the university.In the United States, which has a national burden rate of 33.1% and low welfare and low burden, there is no consumption tax collected by the government, and states and cities set the tax rate and take retail sales tax (local tax).Japan is a medium-sized welfare and low-burden country, Shinichi FukudaTodaiThe professorAppropriate burden due to tax increaseOr,Government bond costsWhen combined withAnnual expenditureSocial security costs, which account for 58% of the total and continue to expand, are about 36 trillion[21]Needs discussion of reduction options[22]..木寺元は日本の消費税が他国より低い理由に取引高税失敗とシャウプ勧告で官僚主導時代に一般消費税の導入自体が遅れたこと、一般消費税導入を目指した時の自民党政権が選挙に負け続けたことで、「相当な覚悟がないと消費税には手を出せない」という空気が政界で支配的となったからと解説しているKijimoto said that the introduction of the general consumption tax was delayed during the bureaucratic initiative due to the failure of the transaction volume tax and the Shaup recommendation because the consumption tax in Japan was lower than in other countries, and the LDP administration when aiming to introduce the general consumption tax was elected He explained that as he continued to lose, the air that "you can't deal with the consumption tax unless you have a good deal of preparedness" became dominant in the political world.[23].

2020 data[14]
VAT tax rate (%)Of total tax revenue
VAT ratio (%)
Occupy in GDP
VAT revenue ratio (%)
Hungarian flagハンガリー27.023.79.3
Norway flagノルウェー25.022.38.6
Swedish flagスウェーデン25.020.99.2
Danish flagデンマーク25.020.49.4
Greek flagGreece23.021.28.2
Finnish flagフィンランド24.020.79.1
Iceland flagアイス ランド24.016.28.4
Portugal flagPortugal23.024.88.5
Polish flagポーランド23.021.17.0
Irish flagアイルランド23.020.14.7
Flag of Sloveniaスロベニア22.022.58.2
Italian flagイタリア22.014.46.1
Latvian flagラトビア21.026.88.2
Lithuanian flagリトアニア21.026.27.8
Czech flagチ ェ コ21.021.77.4
Spanish flagスペイン21.019.16.3
Dutch flag Netherlands21.017.66.8
Belgian flagベルギー21.015.46.8
Estonia flagエストニア20.027.09.1
Flag of SlovakiaEur-lex.europa.eu eur-lex.europa.eu20.020.66.7
British flagThe United Kingdom20.020.86.8
Austrian flagオーストリア20.018.37.7
French flagFrance20.015.26.9
Chilean flagチリ19.041.28.3
German flagGermany19.018.56.9
Turkish flagトルコ18.019.85.0
Israeli flagイ ス ラ エ ル17.024.17.5
Luxembourg flagLuxembourg17.016.76.4
Mexican flagメキシコ16.023.73.9
New Zealand flagNew Zealand15.029.89.4
Canadian flagカナダ5.0 (national tax) + 8-10 (state tax that varies from state to state)[24][25]13.54.4
Republic of Korea flag South Korea10.015.84.2
Australian flagAustralia10.012.93.6
Japanese flagJapan10.013.34.1
Swiss flagスイス8.012.23.4
OECD averageN/A6.8%20.2%

System of each country

  • 1954 --In the previous yearFrench Ministry of FinanceInvented by Maurice Lauré, the bureaucrat of the world, introduced the old value-added tax system for the first time in the world[15][26][27][28]
  • 1964 --Introduced in Finland[29]
  • 1967 --Introduced in Denmark[15].. EC閣僚理事会において、フランスのような一般消費税を中心とした加盟国間で税制統一を推進することを加盟各国が確認At the Council of the European Union, member countries confirm that tax system unification will be promoted among member countries centered on general consumption tax such as France.[28]
  • 1968January-Introduced at 1% in (West) Germany and 10% in France in the form of current VAT[15][28][30][31][32]
  • 1969 --Introduced in Sweden and the Netherlands[15]
  • 1970 --Introduced in Luxembourg and Norway[29]
  • 1971 --Introduced in Belgium[29]
  • 1972 --Introduced in Ireland[29]
  • 1973 --Introduced in England, Italy and Austria[29][15]
  • 1977 --Introduced in South Korea[29]
  • 1986 --Introduced in New Zealand, Portugal and Spain[29]
  • 1987 --Introduced in Greece[29]
  • 1989 --Introduced in Japan[15]
  • 1991 --Introduced in Canada[29]
  • 1993 --1992 EC (European Community) Due to the revision of the directive, after 1993European UnionStandard tax rates for member countries15% or moreIs obligatory[29][15][33]

The United States of America

In the United States, there is no federal VAT tax, but there is a sales tax that is not levied on inter-dealer transactions in each state, but only on the final consumer. Five of the 50 states are not subject to state-by-state sales tax. There is no State Sales Taxア ラ ス カ 州-Delaware-Montana-New Hampshire-OregonIs[34].

United States CongressSo for decades there has been debate about the introduction of VAT,Corporate tax-income taxIndirect taxes such as consumption tax and value-added tax cannot be considered to be superior to direct taxes represented by, so adoption has been postponed nationwide (direct ratio in US national tax). Is 9 to 1)[35].

Especially in the case of VAT, many things that have been the focus of discussions, such as the fact that refunds are given to exports and imports are taxed, and that they are easily combined with corporate tax reductions, remain in US official documents. Are[35].

New Zealand

Wide tax exemption range in 1986, 7 typesAd valorem taxComplicated tax rate structure of rates and 12 special tax rates ・ Service industry tax exemption ・ Correcting distortions of traditional wholesale sales tax such as advantage for large retailers who can purchase directly from manufacturers ・ Extreme reliance on personal income tax in revenue It was introduced at 10% to correct and increase social security benefits and reduce the budget deficit that expanded due to protectionist economic policies, and the tax was raised to 1989% ​​in 12.5. Since 1994, the ratio of GDP has turned positive.Reduced tax rateWithout introducing[36]Since all consumption tax rates are uniform, it has the widest tax base in the world and is the most neutral value-added tax for the economy, so it is the best in the world.96.4% OfC efficiency[37]Boasts. In 1999, the New Zealand government confirmed its policy of expanding the tax base and a single and fixed rate of consumption tax in order to obtain stable tax revenue at the lowest cost. The introduction of a 1986% consumption tax without a reduced tax rate in 10 did not cause public opposition like Japan. As a background, in New Zealand, it is more efficient for retailers to reduce the burden on government offices by making the social security system a medium-burden welfare system and redistributing the response to low-income earners from the tax revenue from the consumption tax. This is because the people accepted the government's policy. In 2006, the ratio of value-added tax revenue to total tax revenue was 24.4%.[15][8].


Aiming to establish a broader and more stable tax base in response to increasing demand for the public sector for the construction of a welfare state in 1967Danish Social Democratic PartyIntroduced at 10%. After being raised to the 1970% level in the 20.25s, it has been 1992% since 25. As for the reduced tax rate, it is difficult to distinguish the items to which the reduced tax rate is applied, such as the financial burden of revenue reduction, efficiency of collection, and the distinction of items to which the reduced tax rate is applied. It was not introduced because it was more efficient to redistribute. The only exceptional reduced tax rate in DenmarkNewspaper onlyIs. In 2006, the ratio of personal income tax burden to total tax revenue stands out at 51.3%, and the ratio of value-added tax is 21.3%. This is because generous social security is basically covered by more than 7% of the national income tax and consumption tax. It has a reduced tax rate of 6% in the same Scandinavia and a C efficiency of 25, which exceeds Sweden's 47.3, which is a 51.6% sales tax. The reason why Sweden's VAT is less efficient than Denmark is because of the reduced tax rate and the development of tax evasion, electronic commerce, and borders in neighboring countries where the tax rate is low, which is likely to occur in the retail and service industries that serve consumers. There is tax avoidance beyond[8][15].


Italy was introduced in 1973 at 12%. In 1997, the tax was raised to 20%.European crisisDue to the recession, social security spending increased and the budget deficit increased. for that reason. Italy in September 2011Silvio BerlusconiThe administration raised the value-added tax (VAT) rate from 20% to 1%, but the amount of tax received decreased, and the amount collected for the year to the end of April fell to the lowest level since 4. It was suggested that "it is much better to reduce spending." In 1, the tax was raised to 2006%. The 2013 Budget Stabilization Bill stipulated a tax increase from January 22 to 2016%, but the 2017 Budget Law postponed the tax increase period and scheduled to raise it in January 1. There may be two reduced tax rates, 24% and 2017%, and the C efficiency is 2018%.[8][15][38].

People's Republic of China

People's Republic of ChinaInValue-added tax(VAT) is called VAT.VAT was introduced in 1984 at 17%.Different tax rates are now applied to different taxpayers and goods (for example, tax exemption for agricultural products and self-sold second-hand goods, 6% for modern service taxpayers, 9% for books and gas, 13% for general products. ). From April 2019, 4, the tax rate will be reduced from 1% to 2018% for general taxpayers from May 5.In China, almost all prices are tax-included, and it seems that only a few foreign shops specify the amount of tax.VAT accounts for more than 16% of total medium tax revenue.


in JapanStable growth periodof time,1989(HeiseiFirst year)May 4First introduced in 3%[8]..By reorganizing the indirect tax accompanying the introduction of this consumption tax (VAT), the local tax for entertainment facilities such as pachinko machines will be reduced.Entertainment facility tax-Trump tax-Excise taxIndirect taxes such as etc. are abolished,Liquor taxThe consumption tax on cigarettes has been revised. The use of tax is stipulated as social security and measures against the declining birthrate (2012 law revision).

Consumption tax law Article 1 paragraph 2
consumption taxAbout income ofLocal Allocation Tax Act(Showa XNUMXIn addition to the provisions of Law No. XNUMX), it was established as a system every year.pension,Medicalas well as the Nursing careSocial security benefits andYoungerIt shall be allocated to the expenses required for the measures to deal with.

Japan's VAT is the third lowest among OECD countries and is the OECD average19%It's only half of. C efficiency is 65.3.[8][40].. Why Japan's VAT rate is below the OECD averageKijimotoIs recommended by Shaup, the world's first value-added tax introduced in France spreads around the world, and even if the Liberal Democratic Party is the ruling party, every time it aims to introduce the general consumption tax and raise the tax rate, successive administrations continued to lose the election. The air that the consumption tax cannot be dealt with unless prepared has become dominant in the political world (inside the Liberal Democratic Party). "[41].

It has been pointed out that the reason why Europe is okay at the 8% level compared to Japan, which is affected by the economy by raising the VAT to 20%, is that the VAT was originally higher than Japan since the 1970s.In Japan's low VAT, the increase of 3% is equivalent to 5% of the 6% before the increase, while in the UK, the 2011% increase from 11% to 4% on November 17.5, 20 The increase was only 2.5% of the conventional tax rate, so it did not cause a recession.Spain has raised VAT 14% from 16 to 2010% in two stages over a three-year period.Italy also went through a two-step process, raising taxes from 2% to 3% in 21.In the UK when VAT doubled from 2% to 2011% in 20RecessionIs inviting.Immediately after 20, when the budget deficit of Britain raised its tax to 2011%, a British reporter said that Japan's VAT had only been raised from 3% to 5% in the past, and the Japanese at that time who were so angry could not understand. Stated.Budget deficit(en: fiscal deficit)Increase VAT and increase tax revenueThat andPublic spendingReducing COXNUMX EmissionsThingNeed bothPointed out[42][43][44].

after that,2014Japan's consumption tax rate was raised from 4% to 1% on April 5st[45]. Also,2019At the same time as the consumption tax rate was raised from 10% to 8% in October, multiple tax rates (Reduced tax rate) Was introduced.

In FY2020, consumption tax is 21.0 trillion yen, income tax is 19.2 trillion yen, corporate tax is 11.2 trillion yen, and consumption tax is the largest revenue in terms of revenue tax and stamp revenue.[46]..Public debt, which is the revenue from the issuance of government bonds, has grown to 2020 trillion yen in the initial budget for 90.2, and the interest payment cost of government bonds alone has reached 9 trillion yen. The total amount of public bonds has reached 3 trillion yen.

Financial failureDebt crisis,Japanese welfare,Japanese medicalSee also.


  1. ^ a b National Tax Agency"How the consumption tax works2021.6.28. Browse
  2. ^ a b c d Haruko Kamakura 2008, p. 6.
  3. ^ OECD 2014, p. 9.
  4. ^ Haruko Kamakura 2008, p. 6-9.
  5. ^ a b c OECD 2014, p. 15.
  6. ^ a b Haruko Kamakura 2008, p. 7.
  7. ^ Haruko Kamakura 2008, p. 6-7.
  8. ^ a b c d e f g Haruko Kamakura 2008.
  9. ^ a b c d OECD 2014, Chapt. 4.
  10. ^ "[https://president.jp/articles/-/30157 The reason why Japan cannot grow due to deflation is "consumption tax". If nothing is done, it will be "lost 30 years"] ". PRESIDENT Inc .. 2020/10/5Browse.
  11. ^ ""Dangerous impact" of 10% consumption tax ... Will Japan go to deflation mode again?”. Kodansha. 2020/10/5Browse.
  12. ^ "Demand will drop sharply due to consumption tax hike ... Concerned "deflationary spiral"”. Gentosha. 2020/10/5Browse.
  13. ^ Revenue Statistics 2016 (Report). OECD. (2016). P. 35. two:10.1787 / rev_stats-2016-4-en-fr. 
  14. ^ a b OECD 2018, p. 66,41.
  15. ^ a b c d e f g h i j k Changes in the standard rate of value-added tax in other countries (as of January 2017)
  16. ^ "Comparison of global consumption tax rate and reduced tax rate system". Consumption tax / reduced tax rate information Cafe (September 2019, 1). 2019/10/24Browse.
  17. ^ Nihon Keizai Shimbun-Nikkei BP. "The reality is that Japanese taxes are still light even if you pay so much | Money Research Institute | NIKKEI STYLE”(Japanese). NIKKEI STYLE. 2020/9/10Browse. “Of the 33 countries that are members of the Organization for Economic Co-operation and Development (OECD), excluding Turkey, which has no data, Japan has the 27th highest national burden rate.”
  18. ^ Japan Broadcasting Corporation. “Is it too high? National burden rate | Crispy economy Q & A | NHK NEWS WEB". www3.nhk.or.jp. 2020/10/1Browse.
  19. ^ Nikkei Inc., Nikkei BP. “The reality is that Japanese taxes are still light even if you pay so much | Money Research Institute | NIKKEI STYLE”(Japanese). NIKKEI STYLE. 2020/10/1Browse. “When a tax increase is needed, the public's understanding will not deepen unless politicians come to the fore and appeal for it. Convenient claims that appeal for tax cuts at the same time are conspicuous. If so, could you say no to "unjustified tax cuts"? ”
  20. ^ "The danger of financial populism”(Japanese). Nihon Keizai Shimbun (September 2017, 7). 2020/9/10Browse. "Europe's far-right populism (populism) has fallen with the birth of French President Emmanuel Macron, but fiscal populism is rampant in Japan."
  21. ^ "[National finances Financial system and role | Tax learning corner | National Tax Agency] ”. www.nta.go.jp. 2020/9/10Browse.
  22. ^ "Overseas consumption tax, average 19% = tax and social security, heavy issues: current affairs dot com”(Japanese). Current affairs dot com. 2020/6/4Browse.
  23. ^ "Why is Japan's consumption tax rate below the OECD average?”(Japanese). Nippon.com (September 2018, 4). 2020/6/4Browse.
  24. ^ Canada has a national tax system, GST (Goods and Services Tax), which is a value-added tax equivalent to Japan's consumption tax.Other than that, there is a state-level VAT, which varies from state to state.For example, in Ontario it is 8%, so the total is 13%.Alberta, which is well-financed with oil, is an exception with no VAT and is only 5%.The combined VAT rate for national and state tax rates is generally around 13-15%.
  25. ^ "Why was Canada able to reduce the sales tax? A Canadian reporter points out the perspective necessary for Japan's financial problems-politics and international-news”(Japanese). Weekly pre-news [weekly playboy news site] (September 2019, 7). 2020/4/28Browse.
  26. ^ The standard tax rate is 20%, and there is a reduced tax rate for food and restaurant services.There are three reduced tax rates: 10%, 5.5% and 2.1%
  27. ^ "French consumption tax, reduced tax rate, tax exemption procedure". Consumption tax / reduced tax rate information Cafe (September 2019, 1). 2019/10/24Browse.
  28. ^ a b c Problems related to multiple tax rates for consumption tax Toshihiro Mochizuki-National Tax Agency
  29. ^ a b c d e f g h i j "Countries that implement value-added tax (consumption tax) | Saga Prefecture SME Group Central Association". www.aile.or.jp. 2020/10/1Browse.
  30. ^ Consumption tax cut-the truth of Germany's historic decision July 2020, 7 Mizuho Research Institute Chief Economist Katsuyuki Tatekawa
  31. ^ Introduced at 1968% in 10 and increased by 1% as appropriate to 1998% in 16
  32. ^ "What is the "gradual tax increase theory" of consumption tax that is inevitable in the future (Sankei Shimbun)”(Japanese). Yahoo! News. 2019/10/24Browse.
  33. ^ "Comparison of global consumption tax rate and reduced tax rate system". Consumption tax / reduced tax rate information Cafe (September 2019, 1). 2019/10/24Browse.
  34. ^ Taxes by State Retirement Living Information Center, Inc.
  35. ^ a b NEWS FILE "Good reason" that the United States still does not introduce sales tax PRESIDENT Online-President September 2013, 9
  36. ^ Finance for certain businesses only
  37. ^ The ratio of actual tax revenue to hypothetical tax revenue obtained if all domestic consumption is taxed at the standard tax rate
  38. ^ Italy's tax hike backfires, declining value-added tax revenue-with austerity measures Bloomberg August 2012, 6
  39. ^ Revenue Statistics 2016 (Report). OECD. (2016). P. 103. two:10.1787 / rev_stats-2016-4-en-fr. 
  40. ^ OECD 2009, Overview.
  41. ^ Why is Japan's consumption tax rate below the OECD average?
  42. ^ The Japanese economy suffers from a consumption tax rate of 8%, and Europe can withstand even 20% Bloomberg August 2014, 11
  43. ^ The Japanese economy suffers from a consumption tax rate of 8%, and Europe can withstand even 20%
  44. ^ Britain goes into a frugal economy with increased tax rates
  45. ^ Of 2014Real economic growth rateFell into negative growth
  46. ^ Ministry of Finance (April 2021, 7). “Reiwa 2nd year, end of May, 3rd year Tax and stamp income, income adjustment". Ministry of Finance. 2021/7/6Browse.


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