In the 1980s, Japan faced several fiscal challenges that led to the consideration of a consumption tax. The existing tax system, heavily reliant on income tax, was perceived as unfair and burdensome, particularly for the working generation. Additionally, the limitations of the indirect tax system, such as the goods tax, and the need to secure financial resources for an aging society and social security, prompted the government to explore new tax reforms. Consequently, on April 1, 1989, Japan introduced a consumption tax at a rate of 3%. This rate was subsequently increased to 5% in 1997, 8% in 2014, and finally to 10% in October 2019, with a reduced rate of 8% for certain items. The implementation of the consumption tax was met with significant public opposition, sparking protests and widespread media coverage. In 1997, the local consumption tax was established to promote decentralization and secure local financial resources, replacing the consumption transfer tax. Before the introduction of the consumption tax, Japan's tax system was characterized by specific indirect taxes, such as the goods tax on luxury items, which were largely abolished with the new tax's implementation. The shift to a consumption tax was a pivotal reform aimed at addressing the shortcomings of the previous tax system and ensuring stable revenue for social security, although each rate increase has sparked debate about its impact on citizens' lives.