Guide to Living in Tochigi

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Taxes

kZEIKINl

Consumption TaxkSHOHI ZEIl

With the exception of medical treatment, social services and education-related materials, all purchased goods and services offered are taxed at 5% of the purchase price. Of this 5%, 4% is national consumption tax, and 1% is local consumption tax.

Income TaxkSHOTOKU ZEIl

Personal income tax is levied on income earned between January 1 and December 31. This income is calculated as the total earned during the year, minus certain expenses. Once you have calculated your income level and determined your tax bracket, you should file a tax report at your local tax office, between the dates of February 16 and March 15 of the following year. If you are a salaried employee, your company may have chosen to deduct the tax from your income on a monthly basis.

Salaried employees might receive a tax refund in the following cases:

  1. If medical costs are high and onefs personal expenses exceed a certain limit
  2. If there are damages or losses to onefs personal assets due to a natural disaster or theft
  3. If, under specific circumstances, one is purchasing a home by means of a financial loan
  4. If an individual terminates his/her employment during the fiscal year, and the income withheld exceeds the amount of tax owed.

@For further information, please ask your local tax office.

Income Tax Withholding [GENSEN CHOSHU]

Tax DeclarationkKAKUTEI SHINKOKUl

If you are a non-salaried taxpayer, after calculating your income earned and taxes due for the year, you should submit an income tax report and pay the amount owed. The tax reports must be filed at the local tax office between February 16 and March 15.

Absence from Japan for More Than a Yeark‚P”NˆČă“ú–{‚Š‚ço‘‚ˇ‚éę‡l

If a taxpayer is planning on being absent from Japan for more than one year, he or she must choose a proxy to pay their taxes.@ If unable to find a proxy, he or she must pay the amount due before leaving Japan.

Links:
National Tax Agency Website (Japanese)
National Tax Agency Website (English)

Residence TaxeskJUMIN ZEIl

As of January 1st, persons who have resided in Japan for more than a year, or those persons with intent to reside in Japan for at least a year after arriving, are subject to taxation. The amount one is taxed is calculated based on the previous years income.
However, according to certain Tax Treaty stipulations there are circumstances where one is exempt from taxation. For more information please consult the local government office of the city/town where you claimed residence on January 1st.

Salaried Employees

As a rule, the residence tax of a salaried employee is calculated by the local government on the basis of a report from the employer. The residence tax is deducted from the salary in 12 installments, from June until May of the following year.

Non-Salaried Employees

Non-salaried taxpayers usually pay a residence tax calculated on the basis of their income tax report, in four separate installments (June, August, October and January). Notification is sent by the local government. Since payment dates may differ depending on the town, please contact your local government for more information.

Absence from Japan for More Than a Year:

If a taxpayer is planning on being absent from Japan for more than one year, he or she must choose a proxy to pay their taxes. If unable to find a proxy, the taxpayer must pay the amount due before leaving Japan.