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The Government/enterprise party continue to cry out the tax increase of Consumption tax for long in recent years.
And a part of citizenses began to cry out the revival of the Excise tax.

The Excise tax was born in 1938 year.
The Excise tax was called the luxurious tax.

The Excise tax and Consumption tax are the indirect tax.

The traditional thought with regard to the indirect tax of the old Japanese Government;
We refrain from the taxation of the necessities of life.
We tax this heavily because bearing tax power is seen in a luxurious article.

The Japanese Government has affirmed this thought after the war for long.

However Takeshita administration abolishes the Excise tax and caused to born Consumption tax in 1989 year.
The reason that abolished the Excise tax;
We became difficult to judge impossible of the luxurious article by economic growth.
We became difficult to list the item of the taxation object because various merchandise was born.
We became difficult to execute the Excise tax.
Therefore we abolish the Excise tax of the individual consumption tax and cause to born the Consumption tax of the general excise tax.

However the individual consumption tax that food/clothing etc. non taxable, is general in Europe/America.
Even the necessities of food/clothing/study etc. are the taxation object in the general excise tax of Japan.

The tax rate of the Excise tax (1988 year)

(1) The 1st kind of commodity (retail taxation)

15% of the retail prices	Jewel stone Half jewel stone Pearl Product that used these Precious metals products Tortoiseshell products Three products The seven treasures products Fur products etc.
10% of the retail prices	Carpet Fiber furniture of Curtain etc.

(2) The 2nd kind of commodity (production taxation)

30% of the sales prices	Usually passenger car Large motor boat/yacht Golf equipment Billiards equipment Clock of precious metals production etc. Hunting gun etc.
20% of the sales prices	Room cooler (the air conditioner) Large refrigerator (inside capacity 170 liter ultra) Many lamp style lighting appliance Desk lamp Large television (cathode-ray tube biggest diameter 69 �p ultra) Furniture Cigarette lighter for no smoking Handbag etc.
18.5% of the sales prices	Small size passenger car Car cooler etc.
15.5% of the sales prices	Light passenger car
15% of the sales prices	Middle size motor boat/yacht Heater Electricity coverlet Water boil utensil Vacuum cleaner Full automatic electric washing machine Clothes drying machine Small size refrigerator Electric fan Small size television Video tape recorder Video disk player Phonograph Stereo tape recorder Record Musical instrument Camera Projector Film etc.
10.5% of the sales prices	Truck (combined use the passenger car)
10% of the sales prices	Large motorcycle Small size motor boat/yacht Surfboard Hang glider Electric washing machine except full automatic Radio set Tape recorder (monaural ceremony) Video disk Magnetic tape for recording/video-tape Slide machine Flash ball Clock Perfume etc.
5.5% of the sales prices	Light bonnet Truck (combined use the light passenger car)
5% of the sales prices	Small size motorcycle Personal radio machine Cosmetics Fruit water Coal drinks Coffee/cocoa etc.

Commercial car/truck/bus etc. were non taxable on principle (except Light bonnet).

Many citizenses are feeling it to question now.
Why doesn't the Government revive the Excise tax from the Consumption tax?
The Consumption tax applies the tax uniformly all.
The Excise tax is linked only a luxurious article.
The wealthy family is the persons who are able to buy a luxurious thing to life.

The burden of the tax must change by an era.
The era when favors people in upper income brackets will exist.
Also the era when favors the poverty layer exists.
With what does the fair burden decide?
Does it decide from the face of social welfare?
Does it decide from the face of economy?
There is case it is certain only 1 piece.
It is to future.

How does it become if doesn't favor the upper classes now?
Does the excellent capable person who works hard stops growing up in the Japanese future?
Does it come not to fight with the rich of other countries?
Can not it become the wonderful country that is able to shine in Japanese future because the upper classes stops existing in Japan?

How does it become if favor the upper classes now?
Does the excellent capable person who works hard grow up full in the Japanese future?
Can defend the Japanese culture by fight with the rich of other countries?
Does the Japanese upper classes makes the wonderful country shine in the Japanese future?

The difference problem continues to expand in Japan now.
Large enterprise/Upper classes/City resident disunited with Minute-scale enterprise/worker/Lower classes/District resident.
However the large majority is not super rich in a common point.
Therefore many citizenses are feeling it when they are the era when collects the tax from the wealthy person.
However the politician doesn't try to renew the system for the reason that says the equality of the tax burden.
Don't they know real equality?
No, they only are doing the pretension that doesn't know.

The Republican Party of America is the political party that established for rich favorable treatment.
The Liberal-Democratic Party of Japan was not so.
What broke out under Takeshita administration?
However Japanese polit of now reduces it to the large enterprise/rich.
People share the covering.

The old person voter supports the Liberal-Democratic Party none the less.
Why?
They say.
"The Democratic Party is anxious.
I am feeling that the next Prime Minister gives happiness to me."
I hear the same word always and only amazed.

The indifference of many youngster voters continue by the induction of mass media.

The True character of Abe administration turned up