日本于1887年开征个人所得税,是世界上较早开征个人所得税的国家。日本的中央、都道府县和市町村三级政府均对个人所得课税,其中,中央征收的个人所得税,属于国税;都道府县和市町村征收的个人居民税,属于地方税。个人所得税收入约 Japan introduced a personal income tax in 1887 and is the first country in the world to introduce personal income tax. Japan’s central government, prefectures and cities, towns and villages at the three levels of government tax on personal income, of which the personal income tax collected by the Central Government belongs to the national tax; prefectures and municipalities solicit resident tax, which is a local tax. Income tax on personal income