Abstract
The taxation system of one country is an game rule of all economic activities in it, so is called one of main constitutional rules as its national government observes. But this rule is not always observed and kept by its national government, but always tax payers.
1. Certain groups or people have their own preferences about a tax system, some types and structures of taxes.
2. Tax payers, Political Entrepreneurs, Beaurocrats, opinion leaders and others have their own preferences about them.
3. These preferences about them are different from each other and the group who are for some taxes will be taken into one coalition members.
4. People will prefer a tax system which are free for them to choose oppor-tunities about time, manners, and soon about ways of tax payment because of their coalition.
These four are the basic points of this paper and then the analysis shows that these facts about these points exist really in Japan. So, this analysis will be simple fact finding ones, which show the characteristics of existing Japanese tax systems.
The view points, which are taken in this paper, are about the manners how tax-payers behave within it.
