第19表国民所得に対する租税負担率の外国との比較,,,,,,,,,,,,,,, (単位 %),,,,,,,,,,,,,,, 区分,日本,,,アメリカ,,,英国,,,ドイツ,,,フランス,, ,国税,地方税,合計,連邦税,州税,合計,国税,地方税,合計,連邦税,州税,合計,国税,地方税,合計 "昭和9～11 年度",8.5,4.4,12.9,6.0,...,17.3,18.1,4.5,22.6,15.8,,22.1,18.5,...,... 16,13.8,2.5,16.2,12.0,...,20.1,28.5,3.3,31.8,33.1,,...,...,...,... 19,22.3,1.5,23.8,19.2,...,24.0,38.6,2.9,41.5,42.2,,...,...,...,... 25,16.9,5.6,22.4,18.0,...,24.8,34.3,3.1,37.4,22.2,,25.4,22.4,3.6,26.0 30,13.4,5.5,18.9,18.3,...,25.5,30.0,3.1,33.0,25.8,,29.8,21.4,3.6,25.0 35,13.3,5.5,18.9,18.1,4.3,26.7,26.5,3.7,30.2,24.5,,28.5,24.4,3.7,28.1 40,12.2,5.8,18.0,15.8,...,24.6,27.6,4.2,31.8,25.8,,29.4,25.4,4.1,29.5 45,12.7,6.1,18.9,17.2,...,27.5,35.3,4.5,39.7,...,,25.5,...,...,27.4 50,11.7,6.6,18.3,14.4,6.2,25.2,30.7,4.8,35.5,14.0,9.0,26.5,24.0,3.5,27.5 55,13.9,7.8,21.7,15.5,6.1,25.5,34.1,5.0,39.1,14.6,9.7,28.3,26.6,3.8,30.4 60,15.0,8.9,24.0,13.2,6.3,23.5,36.2,5.1,41.3,13.9,9.4,27.1,27.7,5.0,32.7 平成2年度,18.1,9.6,27.7,13.9,6.6,25.1,36.8,3.4,40.2,13.4,8.8,25.6,26.1,5.2,31.3 7,14.8,9.1,23.9,14.3,6.8,25.6,36.0,1.7,37.7,15.9,10.7,30.3,26.9,6.4,33.3 12,14.1,9.5,23.5,16.2,6.6,27.0,38.2,1.9,40.1,15.7,11.3,30.8,31.9,6.0,37.9 13,13.6,9.7,23.3,15.0,6.5,25.8,37.2,2.0,39.2,15.2,10.8,29.5,31.7,5.8,37.5 14,12.6,9.2,21.8,12.6,6.3,23.4,35.0,2.0,37.0,15.0,10.5,28.8,30.9,5.9,36.8 15,12.3,8.9,21.2,12.0,6.2,22.9,33.9,2.1,36.0,15.0,10.4,28.6,30.1,5.9,36.0 16,13.0,9.1,22.1,12.1,6.3,23.1,34.2,2.1,36.3,13.9,10.0,27.3,30.4,6.5,36.9 17,14.0,9.3,23.3,13.5,6.6,24.8,34.7,2.2,36.9,14.2,9.9,27.6,30.7,6.8,37.5 18,14.3,9.7,24.0,14.3,6.6,25.6,36.2,2.2,38.4,14.4,10.2,28.5,30.6,6.9,37.5 19,13.8,10.6,24.4,14.6,6.7,26.1,35.6,2.2,37.8,15.3,10.9,30.2,29.9,7.0,36.9 20,12.9,11.1,24.1,12.5,6.6,24.0,34.1,2.1,36.2,15.3,11.0,30.4,29.7,7.1,36.8 21,11.7,10.2,21.9,10.3,6.2,21.6,32.7,2.3,35.0,15.7,10.7,30.3,27.4,7.5,34.9 22,12.4,9.7,22.1,11.5,6.2,22.6,34.2,2.3,36.4,14.9,9.9,28.6,29.0,6.1,35.2 23,12.9,9.8,22.7,12.2,6.3,23.3,34.5,2.2,36.7,15.4,10.2,29.5,29.2,7.8,37.0 24,13.4,9.8,23.2,12.8,6.3,23.7,33.8,2.2,36.0,15.6,10.6,30.1,31.1,8.2,39.4 25,14.3,9.9,24.1,...,...,...,...,...,...,...,...,...,...,...,... 26,15.9,10.1,26,...,...,...,...,...,...,...,...,...,...,...,... "(注)1 国税は特別会計及び日本専売公社納付金を含む。 2 日本以外は、暦年計数である。 3 財務省調べによる。なお、平成24年におけるアメリカの連邦税及び州税、英国の国税及び地方税、ドイツの連邦税及び州税並びにフランスの国税及び地方税の租租税負担率は暫定値である。",,,,,,,,,,,,,,,