Tax ・・・ 税金

 Tax imposed on a person’s income can roughly be divided into Shotoku Zei (Income Tax) that is imposed by the national government and Shimin Zei (Resident tax) which is imposed by the prefecture, city, ward, town or village.

Foreigners must pay tax just as Japanese nationals do.

 

Income tax and rrsident tax are usually automatically deducted from a salaried worker’s salary (pay) each month. Those whose tax is not deducted must file an income tax at Kusatsu Zeimusho (Kusatsu Tax Office TEL 562-1315), and your resident tax at Zeimu-ka of Ritto City Hall(TEL 551-0106).

  

Income tax is the tax imposed by the national government on a person’s income for a year from January through December.

Income tax is automatically deducted from a salary-worker’s salary each month. (This is called “withholding tax at the source” (gensen choshu), or deducted form one’s salary (kyuyo tebiki).

 

Depending on whether a foreigner is a resident or non-resident, the tax limits and rates are different. (A resident is a person who has an address in Japan or who has lived continuously in Japan for 1 year or more.)

 

Foreign residents must pay the same tax rates as ordinary Japanese.

Non-resident foreigners, with the exception of tax exemption because of a tax treaty, have, in principle, a 20% tax imposed on their income.

 

The Withholding tax at the Source Statement indicates the amount of income tax you have paid from January through December for the stated year and is given to you by your employer by the end of January of the following year.

If you have quit your employment, you should obtain a Withholding Tax at the Source Statement from your employer within one month from the date you left your employment.

 

Gensen choshu-hyo is a proof of payment of income tax and other taxes. Since it is necessary when applying for a renewal of your status of residence, it is important to keep it safe.

 

At the end of each year, adjustments are made in the tax deducted from a person’s salary every month for total income, insurance premium payments, etc. If there is an excess or shortage in the income tax, adjustments will be made. These adjustment procedures are done by the employer.

 

Family members living abroad may be considered as dependants. For details, inquire at Kusatsu Zeimusho (Kusatsu Tax Office TEL 562-1315)

If a child is born or you have joined an insurance scheme between the time the year-end adjustment was completed and December 31, a readjustment can be made by the end of January of the following year.

 

Since these procedures are carried out by the employer, it is important you notify the employer of any changes as soon as possible.

 

(1)   Kusatsu Zeimusho (Kusatsu Tax Office TEL 562-1315)

 (Please ask a person who understands Japanese to inquire for you.)

(2) TAX ANSWER webpage    http://www.taxanser.nta.go.jp

 

Filing final tax returns is filing the amount of tax calculated on income earned from January through December of the previous year.

People whose income tax was not withheld from their salary, who had income from two or more sources, had income other than a salary must file a final tax return (kakutei shinkoku) between February 16 and March 15 of the following year at their nearest tax office.

 

Final Tax Return forms are sent by post to those who have lived in Japan for more than 1 year and filed a tax return in the previous year.

The Final Tax Return forms are not sent to those who are filing their final tax return for the first time or those who had their tax withheld from the source.

 

(1)    Documents as proof of previous year’s income (Withholding Tax at the Source Statements, original receipts, etc.)

(2)    Documents for exemptions for dependents and spouse (Birth certificates of dependants abroad, proof of remittances to dependants abroad)

(3)    Documents for exemptions for insurance (Insurance premium payment receipts)

(4)    Certificate of Alien Registration

(5)    Seal /Signature

 

A tax refund can be applied for in cases such as when a child was born resulting in an increase in the number of dependants, when costly medical expenses were incurred, when house, etc. and possessions were lost or damaged by in a disaster (fire, earthquake, etc.), when a new house/residence was purchased, or when one’s income was as low as a part-time worker’s. Applications should be made at the tax office and can be made for expenses, reduced income, etc. incurred for the 5 years before an application is made. This application can be made before February 15.

 

If when renewing or changing your status of residence, a copy of your Final Tax Return is required, apply for a copy to be issued.

 

 

Resident tax is the tax imposed by the prefecture, city, ward, town or village on a person’s previous year’s income.

Irrespective of a person’s nationality, tax is imposed on a person who has an address in the prefecture, city, ward, town or village as of January 1.

 

Resident tax is calculated, based on your previous year’s income and is decided by each city, ward, town and village, which the individual is informed of in June.

 

Resident tax is deducted from a person’s salary over 12 months from June through May the following year for salary earners.

 

A person, whose resident tax is not deducted from a salary, will receive a resident tax bill from the city, ward, town or village. Upon receipt of the bill, payment should be made through a bank or post office.

 

It is possible to avoid being ‘doubly taxed’ – in Japan and your own country – on income earned in Japan.

 

If you return to your country in the middle of the year, you need to pay the imposed tax for the fiscal year.

 

Proof of your income is necessary when renewing or changing your status of residence, entering your child into a public nursery or applying to enter public housing. If you require documents of proof of your income, you should apply at Zeimu-ka of Ritto City Hall(TEL 551-0106・551-0107).

 

Tax payment extensions, reductions or exemptions may be received if tax payment is difficult due to a disaster (fire, earthquake, etc.), illness or unemployment etc.

 

A late-payment fee (entai-kin) on tax arrears is charged for the period from the due-date of payment until the actual payment.

If non-payment continues, the person’s assets may be seized or other measures taken.

 

 

 

Consumption tax is the tax imposed on purchases, etc. and other consumer items.

The consumption tax rate is 5% (as of October 2006), which is included in the price.

  

Automobile tax is a tax levied on a person who owns an automobile as of April 1 each year.

Automobile tax bills are distributed by each prefectural office. Bills should be paid by the stated date through a bank, etc.

For details, inquire Shiga Jidosha Zei Jimusho (Shiga Automobile Tax Administration Office TEL 585-7288) or Shiga-ken Nanbu Shinko-kyoku Zeimu-ka (the tax department of the Southern Part of Shiga Prefectural Office TEL 567-5406) through a person who speaks Japanese.

 

Light-vehicle tax is levied on a person who owns a motorcycle(including gendoki-tsuki jitensha) or light-vehicle as of April 1 each year. Tax bills distributed by Ritto City Hall should be paid by the stated date through a bank or other financial institution.

For details, ask Zeimu-ka of Ritto City Hall(TEL 551-0106) through a Japanese speaker.