General sales tax - Ippan Uriagezei

In the narrow sense, it refers to a tax based on transaction volume or sales amount, and is usually levied at a proportional rate. It is also called general sales tax or general transaction tax. This transaction volume, which is the tax base, includes not only the value added at each production stage but also the value of intermediate goods purchased from the previous stage, so it is several times larger than the gross national product (GNP), and has the advantage of being able to raise huge tax revenues even with a low tax rate.

*Some of the terminology that refers to "general sales tax" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…狭義には取引高あるいは売上高を課税標準とし，通常は比例税率で課される税金を指す。一般売上税，一般取引税ともいう。この取引高という課税標準は，各生産段階で付加された価値だけでなく前段階から仕入れた中間財の価値も含んでいるから，国民総生産(GNP)の数倍にもなるほどに大きいので，低い税率でも巨額の税収を上げることができるという長所がある。…

※「一般売上税」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報