The Policy Research Institute of the Ministry of Finance presents "Financial Review Issue No. 2, FY 2025 (Volume 160)" as a special issue. This edition compiles joint research outcomes utilizing import/export declaration data and tax data for economic analysis using administrative data.
Key Points
1. Special Issue Overview
- Title: Economic Analysis Using Administrative Data—Joint Research on Import/Export Declaration and Tax Data
- Publication: June 2025
- Editorial Responsibility: First half (import/export data) by Professor Eiji Ogawa, Second half (tax data) by President Yukinobu Kitamura
- Purpose: To utilize big data held by administrative agencies for academic research and enhance policy-making sophistication
2. Import/Export Declaration Data Research (First Half)
Preface: Eiji Ogawa (Professor, Faculty of Economics, Tokyo Keizai University)
- Characteristics and usability of import/export declaration data
- Overview of Japanese firms' import/export behavior analysis
- Introduction to research on trade invoice currency selection
- Analysis of the impact of import/export declaration office liberalization
Paper 1: Analysis of Japanese Firms' Import/Export Behavior Using Import/Export Declaration Data
- Authors: Naoto Jinji, Keiko Ito, Masahiro Endoh, Toshihiro Okubo, Akira Sasahara, Toshiyuki Matsuura
- Detailed analysis of Japanese firms' trade patterns
- Elucidation of firm-level import/export dynamics
Paper 2: What Can We Learn from Customs Declaration Data? - Invoice Currency Selection and Exchange Rate Pass-through -
- Authors: Junko Shimizu, Takatoshi Ito, Kiyotaka Sato, Yuji Yoshida, Taihiro Yoshimi, Gaku Yoshimoto
- Mechanisms of invoice currency selection
- Analysis of exchange rate fluctuation pass-through to prices
Paper 3: Usage Status, Factors, and Results of the "Import/Export Declaration Office Liberalization" System
- Authors: Shintaro Negishi, Akira Sasahara, Takaki Otsuka, Fumiharu Ito
- Measurement of institutional reform effects
- Analysis of firms' system usage patterns
3. Tax Data Research (Second Half)
Preface: Recent Research Trends and Future Prospects Using Tax Data in Japan
- Author: Yukinobu Kitamura (President, Rissho University)
- Recommendations from the Science Council of Japan
- Status of joint tax data research activities
Paper 4: Significance of Analysis Based on Tax Data in Japan
- Author: Shigeki Kunieda (Professor, Faculty of Law, Chuo University)
- Background of academic use of administrative data
- Intersection of modern tax theory and empirical research
- Analysis of high-income earners' income distribution
Paper 5: Tax Relief and Redistribution Effects of Income Tax Deductions: Analysis Using Tax Data
- Authors: Taro Ohno, Shingo Okamoto, Kazuhiro Inaba
- Evolution and current status of the income tax system
- Analysis of deduction system realities
- Measurement of tax burden redistribution effects
Paper 6: Final Tax Return Data as Income Data
- Authors: Takashi Unayama, Shimpei Sano, Kazufumi Yugami, Kazuhiro Inaba
- Coverage analysis of final tax return data
- Usefulness as high-income earner data
- Data limitations and utilization possibilities
Paper 7: Empirical Analysis of Loss-Making Corporations Using Individual Corporate Tax Return Data
- Authors: Takero Doi, Toshihiro Bessho, Katsuki Mori
- Elucidation of loss-making corporations' realities
- Analysis by industry and scale
- Dynamics of losses and profit recording
Paper 8: Measuring Business Dynamism Using Corporate Tax Return Data
- Authors: Daisuke Miyakawa, Miho Takizawa, Tatsushi Furuya
- Reality of corporate metabolism
- Quantification of business dynamics
- Measurement of Japanese economic vitality
4. Significance of This Special Issue
- Academic Significance: Pioneering case of full-scale academic use of administrative big data
- Policy Significance: Promotion of evidence-based policy making (EBPM)
- International Significance: Japan's full-scale entry into administrative data utilization advancing in developed countries
- Future Prospects: Expectations for expanded data access and research deepening
This special issue represents a groundbreaking publication that opens new horizons in economic analysis using administrative data in Japan, featuring cutting-edge research outcomes using two important administrative databases: import/export data and tax data.