Advertising tax

Japanese: 広告税 - こうこくぜい

A tax on advertising through certain advertising media. The Tax System Research Council had previously considered an advertising tax as a candidate for a new national tax, but taking into consideration the economic function of advertising, its contribution to the consumer lifestyle of the nation, and enforcement issues, it was made an extra-statutory ordinary tax under the local tax system, and as of fiscal 1981, seven municipalities levied the advertising tax, with total revenues amounting to just 860 million yen. In 1990, it was abolished in all municipalities. [Hayashi Masatoshi]

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

一定の広告媒体を通じて行われる広告に対する税。税制調査会も国税新税の候補として広告税を検討したことがあるが，広告の有する経済的な機能や国民の消費生活への寄与，執行面の問題などを考慮して，地方税制上の法定外普通税とされ，1981年度現在においては，7市町村が広告税を課税し，その合計収入額も8.6億円にすぎなかった。90年，全市町村で廃止された。【林正寿】

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

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