Residence tax (Shikenminzei) |
Residence Tax is calculated on the basis of the previous year’s income and levied by the municipal office of the region where the taxpayer is living as of January 1st. The collected taxes are used for public services.
There are two methods of payment.
The billing statement will be sent to you from the municipal office of the region where you are living as of January 1st, and you can pay this even if you change your residency Please pay your taxes by the deadline. If we can’t see you paying the taxes within 20 days after the deadline, we will send you reminder notice at the same time you will be charged commission and overdue taxes, and could be the one who is confiscated your property. *If it’s difficult for you to pay the taxes by the due date, please come to the Tax Collection Division for a payment consultation. When you return to your home country, you must pay the full amount of the taxes before you leave Japan. |
Income Tax
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All persons who have income in Japan must pay the income tax. Income tax is the tax imposed every year on income during the period from January 1 to December 31.
The company calculates yearly income tax at the end of the year (usually in December) and file final tax returns for the employees at the Tax Office (Year End Adjustment of Withholding Tax = Nenmatsu Chosei). To calculate this, employees will receive a form called “Declaration of dependents’ exemption for salary earner.” The employee will fill out information about their dependents, their names, other necessary information, and give it back to the company. If the dependents are out of Japan, present the following documents to the company:
Tax Rates The tax rate is determined based on the taxable income. Like in other countries, taxable income is the total earnings minus a basic exemption, exemptions for dependents and various types of deductions, such as deductions for insurance premiums, medical expenses and business expenses of the self-employed |
Vehicle Tax
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All persons who own cars are liable to pay vehicle tax. For persons who own a car as of April 1st, an examination is conducted and the amount of the vehicle tax is determined according to the classification of the vehicle.
There are two kinds of Vehicle Tax. One is the small car tax (Kei Jidosha Zei) and another is the vehicle tax (Futsu Jidousha Zei). You will be notified by mail for both, so please pay the vehicle tax by June 2 and small car tax by June 5.
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Tax Certificate Application Forms
Click on the names of the cities or towns for the translated forms. The translations are not official translations from each of the city or town offices. Please note that the forms below may be updated by the city or town offices.