The consumption tax is suitable to collect tax revenue stably. Therefore,the expectation for the consumption tax will be big with public financialaspect. On the other hand, the regressivity of consumption tax burden willbecome serious. It is important that how we make the index of income gapafter consumption taxation. This paper analyzes the degree of regressivitywith bearing consumption tax burden and the method for mitigatingregressivity of consumption tax.Consequently, it could not mitigate regressivity of consumption tax withnon-taxation system of consumption tax containing medical care andeducation, and the value of Gini efficient with it is bigger than the casewithout it. Moreover, it can mitigate regressivity of consumption tax by themethod to evenly balance the revenue of consumption tax of 10% and taxsystem with reducing tax rate for the food. Because the value of Giniefficient with it is smaller. Finally, the limited payment for the low-incomeperson is effective to mitigate regressivity of consumption tax throughdecrease the value of Gini efficient.