[Okimoto_Tatsuki]

i dunno about "level 2" ya talk of. and 14% cool =O
anyone who works has to pay Tax. If someone lives in Japan and another country, they pay less or dont pay for Japan at all as taxes are paid in the country where the person spends more time. shotokuzei/income teax, people whose yearly salary is lower than 1.300.000 yen are exempt, and those whose salary is paid by a foreign company can have tax reduction or be exempted if taxes are already paid in the other country.
juuminzei/residence/property tax, more of a local tax as opposed to national. Lower than the income one but it depends on the persons revenue.
And finally, shouhizei/consumption tax. Yah know when ya look at a japanese music cd or game cover or advert and they say "so so and tax for so and so yen"...well that is it. The tax paid when buying or selling products. Japan is such a place for many products, so this is charged. at the moment, the rate is 5% for this...
think of it like European VAT?

theres also enterprise tax, vehicle related and...tax for liquor, tobacco and gasoline.