日本是实行分税制的国家，针对个人所得征收的税，国税称为个人所得税，地税称为住民税。国税收入中，个人所得税平均占3成以上；地方税收入中，住民税占2成以上。大体来讲，个人所得税收收入约占日本税收收入的1/3，是该国的主体税种。之所以有这样大的数额且占收入总额较高比 Japan is a country that implements the tax-sharing system. It levies taxes on personal income. State taxes are called personal income tax. Local tax is called resident tax. In the tax revenue, personal income tax accounts for an average of more than 3 percent; local tax revenue, resident tax accounts for more than 2 percent. In general, personal income tax revenue accounts for about 1/3 of Japan’s tax revenue, is the country’s main taxes. The reason why there is such a large sum and higher total income ratio