Policy Goal 2-1: Establish a tax system that can adapt to changes in Japan’s socioeconomic structure and respond to urgent
issues, and engage in PR focused on the tax system
As described in General Goal 2, taking into account the basic principles of fairness, neutrality, and simplicity, the
MOF will carry out tax reforms each fiscal year, in order to adapt to changes in Japan’s socioeconomic structure
and respond to urgent issues.
In conjunction with this, in order to promote a more profound understanding of the tax system as a whole, the
MOF will engage in PR activities focused on the tax system.
General outline of the
goal
Measures
(Measures for achieving the goal)
Policy 2-1-1: Establish a tax system that can respond to urgent issues, as well as adapting
to changes in Japan’s socioeconomic structure
Policy 2-1-2: Enhance PR concerning tax reform
Policy 2-1-1: Establish a tax system that can respond to urgent issues, as well as adapting to changes in Japan’s
socioeconomic structure
[Key indicator]
Policy2-1-1-B-1:
Steadily
implement tax
reform and
consider further
tax reform
Goals
Actual
Measurement
indicators
(qualitative
indicators)
The MOF will steadily implement tax reforms that have already
been approved. Moreover, it will consider the content of further tax
reforms aimed at building a tax system appropriate to the economic
climate, and will gather the relevant details.
As well as steadily putting in place the governmental and
ministerial ordinances relating to the FY2014 tax reform, the MOF
endeavored to inform the relevant parties about the new systems
promptly.
Moreover, the MOF moved forward with deliberations
concerning the FY2015 tax reform and submitted the relevant bills
to the Diet (bills enacted on March 31, 2015).
Level of
achievement
○
(Grounds for setting the target)
This is to construct a tax system that can respond to urgent issues, as well as adapting to structural changes in Japan’s
economy and society.
(Reason for the level of achievement rating)
As well as appropriate efforts to put in place the governmental and ministerial ordinances required for the steady
implementation of the FY2014 tax reform, the MOF promptly compiled and distributed pamphlets to inform the relevant
parties about the systems as quickly as possible. In light of the current economic climate, measures incorporated into the
FY2015 tax reform included taxation measures aimed at overcoming deflation and revitalizing the economy, taxation
measures aimed at regional revitalization, taxation measures enabling the timing of the consumption tax rate increase to be
altered, and taxation measures relating to international taxation to take account of such international initiatives as the
BEPS Project. Accordingly, this was rated “○”.
Rating of Measures
Reason for
Rating
S: Goal achieved
As well as appropriate efforts to put in place the governmental and ministerial ordinances required for the steady
implementation of the FY2014 tax reform, the MOF promptly compiled and distributed pamphlets to inform the relevant
parties about the systems as quickly as possible. Measures incorporated into the FY2015 tax reform included corporation
tax reforms with an emphasis on encouraging growth, taxation measures aimed at regional revitalization by rectifying overcentralization in Tokyo and enabling the younger generation to realize their hopes concerning marriage and children, and
taxation measures relating to international taxation to address the progressive globalization of the economy.
As the main measurement indicator was rated “○”, this measure was rated “s: Goal achieved.”
Measures
Policy 2-1-2: Enhance PR concerning tax reform
Policy2-1-2-A-1:
Number of visits
to pages
concerning the tax
system on the
MOF’s website
(Unit: visits)
FY
FY2010
FY2011
FY2012
FY2013
FY2014
Target
Increase
Increase
Increase
Increase
Increase
Actual figure
8,614,906
8,450,626
10,805,837
12,047,882
12,250,533
Level of
achievement
○
(Grounds for setting the target)
This target has been set in order to measure the number of visits to pages concerning the tax system on the MOF’s
website resulting from efforts to enhance PR, in order to promote a more profound understanding of the tax system as a
whole among the populace. Moreover, the target has been set as “increase,” in order to achieve further increases in the
number of visits by citizens to pages concerning the tax system on the MOF’s website.
(Reason for the level of achievement rating)
As the target was met, the level of achievement was rated “○”.
[Key indicator]
Policy2-1-2-A-2:
Number of
subscribers to the
tax system e-mail
magazine (Unit:
people)
Measurement
indicators
(quantitative
indicators)
FY
FY2010
FY2011
FY2012
FY2013
FY2014
Target
Increase
Increase
Increase
Increase
Increase
Level of
achievement
○
Actual figure
24,178
25,248
26,261
27,242
28,240
(Grounds for setting the target)
This target has been set in order to measure the number of subscribers to the tax system e-mail magazine resulting from
efforts to enhance PR, in order to promote a more profound understanding of the tax system as a whole among the
populace. Moreover, the target has been set as “increase,” in order to achieve further increases in the number of citizens
subscribing to the tax system e-mail magazine.
(Reason for the level of achievement rating)
As the target was met, the level of achievement was rated “○”.
Policy2-1-2-A-3:
Number of
briefings held
concerning the
Comprehensive
Reform of Social
Security and Tax
FY
FY2013
FY2014
Target
―
All 47 prefectures
Actual figure
―
All 47 prefectures
Level of
achievement
○
(Grounds for setting the target)
This target has been set in order to measure the number of briefings held concerning the Comprehensive Reform of
Social Security and Tax resulting from efforts to enhance PR, in order to promote a more profound understanding of the
tax system as a whole among the populace. Moreover, the target that has been set is to hold these briefings in all 47
prefectures, in order to engage in more proactive PR activities focused on people from a wide range of areas of society.
(Reason for the level of achievement rating)
As the target was met, the level of achievement was rated “○”.
Rating of Measures
Reason for
Rating
S: Goal achieved
The MOF published on its website materials providing an easily comprehensible introduction to the current state of the
tax system and relevant issues, as well as details of tax reform, and promoted widespread awareness of their availability. In
addition, the MOF used its e-mail magazine and nationwide briefings to provide detailed explanations of the content of tax
reforms, among other matters.
Given these results, the level of achievement in regard to all measurement indicators was rated “○”, so these measures
were rated “s: Goal achieved.”
Results of Evaluation of Policy Goal 2-1
Rating of Policy Goal
S: Goal achieved
(Establish a tax system that can respond to urgent issues, as well as adapting to changes in Japan’s socioeconomic
structure)
As well as appropriate efforts to put in place the governmental and ministerial ordinances required for the steady
implementation of the FY2014 tax reform, the MOF promptly compiled and distributed pamphlets to inform the relevant
parties about the systems as quickly as possible. Measures incorporated into the FY2015 tax reform included corporation
tax reforms with an emphasis on encouraging growth, taxation measures aimed at regional revitalization by rectifying overcentralization in Tokyo and enabling the younger generation to realize their hopes concerning marriage and children, and
taxation measures relating to international taxation to address the progressive globalization of the economy.
Reason for
Rating
(Enhance PR concerning tax reform)
The MOF published on its website materials providing an easily comprehensible introduction to the current state of the
tax system and relevant issues, as well as details of tax reform, and promoted widespread awareness of their availability. In
addition, the MOF used its e-mail magazine and nationwide briefings to provide detailed explanations of the content of tax
reforms, among other matters.
As all of the measures were rated “s: Goal achieved,” achievements in this area were rated “S: Goal achieved.”
Departments responsible
Tax Bureau (Co-ordination Division, Research Division,
Income Tax and Property Tax Policy Division, Indirect Tax
Policy Division, Corporation Tax Policy Division, Office of
Director of International Tax Policy Division)
Timing of
policy evaluation
June 2015