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,,,イギリス,,,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 45,12.7,6.1,18.9,17.0,...,27.5,32.2,4.1,36.3,...,,25.2,...,...,27.4 50,11.7,6.6,18.3,14.3,6.1,25.0,28.2,4.4,32.6,13.8,8.9,26.2,24.0,3.5,27.5 55,13.9,7.8,21.7,15.5,6.2,25.5,31.2,4.5,35.7,14.5,9.6,28.0,27.0,3.8,30.8 60,15.0,8.9,24.0,13.3,6.3,23.6,33.0,4.7,37.7,13.8,9.3,26.8,27.9,5.1,33.0 平成2年度,18.1,9.6,27.7,13.6,6.7,24.9,33.6,3.1,36.7,13.2,8.7,25.3,26.3,5.2,31.6 7,14.5,8.9,23.4,14.1,6.8,25.5,32.2,1.5,33.8,15.4,10.4,29.3,27.2,6.5,33.6 12,13.7,9.2,22.9,16.0,6.6,26.9,34.6,1.7,36.4,15.3,11.1,30.0,31.9,6.0,37.8 13,13.3,9.5,22.8,14.7,6.5,25.6,33.9,1.8,35.8,14.8,10.5,28.7,31.6,5.8,37.3 14,12.3,9.0,21.3,12.4,6.2,23.1,32.7,1.9,34.5,14.6,10.3,28.2,30.9,5.8,36.7 15,12.0,8.6,20.6,11.8,6.2,22.6,31.6,2.0,33.6,14.8,10.3,28.3,30.2,5.9,36.1 16,12.6,8.8,21.3,12.0,6.3,22.9,32.4,2.0,34.4,13.7,9.9,26.9,30.3,6.4,36.8 17,13.5,9.0,22.5,13.4,6.6,24.7,32.4,2.0,34.3,14.0,9.7,27.3,30.6,6.8,37.4 18,13.8,9.3,23.1,14.1,6.7,25.5,33.3,2.0,35.3,14.2,10.1,28.1,30.8,6.9,37.7 19,13.4,10.3,23.7,14.4,6.8,26.1,33.5,2.0,35.5,15.0,10.7,29.5,30.0,7.0,37.0 20,12.6,10.9,23.5,13.3,6.7,24.9,34.1,2.1,36.2,15.3,11.0,30.4,29.8,7.1,36.9 21,11.4,10.0,21.3,10.3,6.2,21.7,30.9,2.2,33.1,15.5,10.5,29.9,27.8,7.6,35.5 22,12.1,9.5,21.6,11.0,6.2,22.1,32.3,2.2,34.4,14.9,9.9,28.5,30.0,6.2,36.2 23,12.6,9.5,22.1,12.1,6.3,23.2,33.8,2.1,35.9,15.3,10.1,29.2,30.1,7.9,38.0 24,13.1,9.6,22.7,12.2,6.2,23.2,33.4,2.1,35.5,15.6,10.6,30.2,31.6,8.3,39.9 25,13.7,9.5,23.1,13.2,6.5,24.4,33.6,2.2,35.8,15.6,11.1,30.7,32.7,8.4,41.1 26,15.2,9.7,24.9,13.7,6.4,24.6,33.5,2.2,35.7,15.5,11.2,30.7,32.3,8.4,40.7 27,15.4,10.0,25.4,14.2,6.4,25.0,33.9,2.2,36.1,15.5,11.5,31.1,32.0,8.5,40.5 28,15.1,10.1,25.1,...,...,...,...,...,...,...,...,...,...,...,... 29,15.4,9.9,25.3,...,...,...,...,...,...,...,...,...,...,...,... "(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27年におけるアメリカの連邦税及び州税、イギリスの国税及び地方税、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税負担率は暫定値である。",,,,,,,,,,,,,,,