Japan’s tax system resembles that of the United States more than those of the Western European countries. Revenues at the national level are derived primarily from individual and corporate income taxes; the prefectures and local governments rely on the property tax as well as on income taxes. The payroll tax is used to finance social security benefits and the national health insurance system. There is no general sales or value-added tax in Japan, but substantial revenues are raised from selected excise and sumptuary taxes at all levels of government. Death and gift taxes are minor sources of revenue.