[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304198-105":53,"doc-detail-304198-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","administrative-tax-data-of-japanese-municipalities-crepe-discussion-paper-177","Administrative Tax Data of Japanese Municipalities - CREPE Discussion Paper 177","","This paper reviews the suitability of Japanese municipal tax data for economic research, focusing on procedures for data construction and anonymisation and on institutional features that shape data completeness. Using pooled cross-sectional data from multiple municipalities, it documents representativeness across demographic and income distributions while noting limits in capturing full income tails. It also highlights untracked out-migration as a source of bias for panel studies and provides a longitudinal overview of mobility and income dynamics.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/administrative-tax-data-of-japanese-municipalities-crepe-discussion-paper-177/304198/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/administrative-tax-data-of-japanese-municipalities-crepe-discussion-paper-177/304198.png","ImageObject",442,249,{"name":88,"@type":89},"Aditya","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does the paper examine about Japanese municipal tax data?","Question",{"text":108,"@type":109},"It assesses how suitable administrative municipal tax data are for economic research, including how the data are constructed and anonymised and how institutional features affect completeness.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the dataset perform in representing demographic and income distributions?",{"text":113,"@type":109},"Across pooled cross-sectional data from multiple municipalities, it shows representativeness for both demographic and income distributions, even though capturing the full tails of the income distribution is limited.",{"name":115,"@type":106,"acceptedAnswer":116},"What limitation could bias panel-based studies?",{"text":117,"@type":109},"The paper notes the inability to track inter-municipal out-migration, which may introduce bias when conducting panel-based analyses.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304198,1790640734,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},962085564549,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Administrative Tax Data of Japanese Municipalities: A Review  \nBy  \nRui Fukuda  \n(The University of Tokyo)  \nOctober 17 , 2025  \nCREPE DISCUSSION PAPER NO. 177  \nCENTER FOR RESEARCH AND EDUCATION FOR POLICY EVALUATION (CREPE)  \nTHE UNIVERSITY OF TOKYO  \n[https://www.crepe.e.u-tokyo.ac.jp/](https://www.crepe.e.u-tokyo.ac.jp/)  \nAdministrative Tax Data of Japanese Municipalities: A Review  \nRui Fukuda*  \n17 October 2025  \nAbstract  \nThis paper reviews the suitability of Japanese municipal tax data for economic research. It outlines procedures for data construction and anonymisation, and discusses key institutional features of Japan’s tax system that affect data completeness. Using pooled cross‑sectional data from multiple municipalities, the paper shows that, despite limitations in capturing the full tails ofthe income distribution, the dataset exhibits representativeness in both demographic and income distributions. Another limitation is the inability to track inter‑municipal out‑migration, which may introduce bias in panel‑based studies. A longitudinal overview reveals (i) systematic mobility patterns, with younger and lower‑income individuals more likely to move, whereas stayers are older, more often married, and have greater household resources; (ii) transitory income shocks concentrated amongst younger cohorts, permanent heterogeneity generally rising with age, and females exhibiting greater dispersion; (iii) equivalised income generally displaying the lowest transitory variance compared with other income definitions; and (iv) marital status raising zero‑income risk for females but lowering it for males, with non‑linear age profiles and gender‑asymmetric associations with log‑income levels. Collectively, these findings suggest that, despite untracked out‑migrants, the dataset captures key labour market dynamics and retains representativeness in the longitudinal dimension.  \nKeywords: administrative tax records, data anonymisation, income distribution, movers and stayers, gendered income dynamics  \nJEL codes: C81, D31, H24  \n*The University of Tokyo, 7-3-1 Hongo, Bunkyo-ku, Tokyo 113-0033 (email: [fukuda-r@e.u-tokyo.ac.jp](fukuda-r@e.u-tokyo.ac.jp)). I sincerely appreciate Rintaro Ando and Sho Shimoyama for their exceptional research assistance. I thank Ayako Kondo, Naomi Feldman, Daiji Kawaguchi, and other members of the Local Government Administrative Data Project at the University of Tokyo for their helpful comments and suggestions. I am also grateful to officials at the Ministry of Health, Labour and Welfare and to Carlotta Balestra at the OECD for providing information on income inequality measurement. The project received funding from the JSPS Grants-in-Aid for Scientific Research (grant nos. 22K21341, 22B101, 25H00539, 25H00537, and 25K05142) . Municipal tax data were provided by the Center for Research and Education in Program Evaluation at the University of Tokyo. The author alone is responsible for any remaining errors.  \n1. Introduction  \nAccess to administrative records, particularly those maintained by government bodies, for academic research has expanded in recent years. This expansion has led to a surge in high-quality studies grounded in rich datasets, especially in applied fields such as labour economics and public economics (e.g. Card et al. 2010 ; Chetty et al. 2011; Klevin et al. 2019 ; Lepinteur and Nisticò 2025) . These data sources have substantially improved research accuracy and data quality, particularly relative to earlier reliance solely on questionnaire-based surveys (Mayer et al. 2015) .  \nWhilst social and official questionnaire surveys offer valuable insights, especially into individuals’preferences, reasoning, attitudes and policy views, their exclusive use in the past posed challenges due to limited precision and a heightened susceptibility to measurement error, mostly stemming from unit nonresponse bias (e.g. Dutz et al. 2025). Administrative records, by contrast, typically provide greater ","cbCaivcph69VDloQ","https://ap.wps.com/l/cbCaivcph69VDloQ","pdf",3779465,84,"English","# Introduction\n## Administrative records and research expansion\n## Why administrative data matter for labour and public economics\n## Japan’s access constraints and the need for secure systems\n## Project motivation and development at the University of Tokyo","[{\"question\":\"What does the paper examine about Japanese municipal tax data?\",\"answer\":\"It assesses how suitable administrative municipal tax data are for economic research, including how the data are constructed and anonymised and how institutional features affect completeness.\"},{\"question\":\"How does the dataset perform in representing demographic and income distributions?\",\"answer\":\"Across pooled cross-sectional data from multiple municipalities, it shows representativeness for both demographic and income distributions, even though capturing the full tails of the income distribution is limited.\"},{\"question\":\"What limitation could bias panel-based studies?\",\"answer\":\"The paper notes the inability to track inter-municipal out-migration, which may introduce bias when conducting panel-based analyses.\"}]","Administrative Tax Data of Japanese Municipalities - CREPE Discussion Paper 177 | PDF",1789811072,29]