Abstract

This paper argues that taxpayer education in Japan is more important than ever, based on previous studies on taxpayer education. A taxpayer education program implemented by the Japan Federation of Certified Public Accountants, JFCPTAA and the National Tax Agency. It aims to help teachers in elementary, junior high and high schools and foster student citizenship. They both provide an educational and enjoyable way to learn to pay taxes as a citizen's duty under the Japanese Constitution. Due to the current difficult economic situation, the number of JFCPTAA staffs visiting schools for taxpayer education is increasing year by year. According to Article 30 of the Japanese Constitution, “The people shall be liable to taxation as provided by law”. In order for the citizens to live a healthy and affluent life, the governments need to provide a variety of public services. However, students’ consciousness of taxes and the youth turnout are not high in Japan. School education requires effective taxpayer education related with citizenship. It can increase students' motivation to study public finances and their tax awareness. Increasing consumption tax rates and reforming public management have increased the importance of taxpayer education

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