トップ Multilingual English Tax

Tax

更新日 2010年12月01日

Vast amount of capital is essential for us to have a peaceful everyday life. Therefore in principle, everyone residing in Japan must pay taxes regardless of their nationality.

Taxes related to our daily life will be introduced here.

Income tax

It is a tax on income for the year, from January 1st through December 31st.

For income earners, it will be deducted and collected from salary. Normally a final tax declaration will not be necessary, since the income tax will be finalized through year-end adjustment in December.However, for individuals receiving salary income over 20,000,000 yen, outside salary income over 200,000 yen, or salary payments from two or more sources are required to file final tax declaration.

What is a year-end adjustment?

It is a procedure to adjust excess or shortage of tax charge which an individual should have to pay, against the total of income tax withheld from salary every month. Employer will conduct this procedure at the end of a year.

What is a final tax declaration?

An individual will calculate their incomes and tax charges and file a final tax declaration at the tax office for a payment or refund. Filing period is from February 16th through March 15th of the following year.

Local inhabitant's tax

A combination of prefectural inhabitant's tax and municipal inhabitant's tax are referred to as the local inhabitant's tax.

The local inhabitant's tax is paid on January 1st to the municipality in which an individual have an alien registration with, and the amount is based on their last year's income. There are two payment methods and they are special collection and ordinary collection. With an ordinary collection, payments are divided into four installment periods and paid in June, August, October, and January. Special collection is a payment method that tax amount is deducted every month from the individual's salary when it is paid.

Light motor vehicle tax

It is a tax for individuals owning a motor bikes and/or motor vehicles with 660cc engine or smaller as of April 1st. Tax payment certificate is necessary at the time of a vehicle inspection. Store the payment slip in a safe place.

Motor vehicle tax

It is a tax for individuals owning a motor vehicles with 661cc engine displacement or larger as of April 1st. Tax payment certificate is necessary at the time of a vehicle inspection. Store the payment slip in a safe place.

Where to inquire

Tax Division (Zeimu ka)
Phone: 055-282-7379