All residents of Japan, including foreign residents, are required to pay Residence Tax. The municipality in which you were residing in on January 1 2011 is the municipality that will administer your Residence Tax bill. The amount of Residence Tax to be paid, this includes Prefectural Residence Tax and Municipal Residence Tax, is determined by the amount of income received between January and December of the previous year, and the number of dependents you have.

All residents and salaried employees who’s total income exceeded 20 million Yen, or received income from one source in Japan and earned additional income (ex. stock dividends) exceeding 200,000 Yen (excluding retirement income), or received income from two or more sources, which was not subjected to the year-end adjustment.

Taxpayers with dependents or individuals with certain circumstances may, in some cases, be eligible for tax exemptions. The following exemptions may be deducted from a taxpayer’s total annual income.

Tweet From April 1, 2010 the Nagoya City city tax offices will be restructuring. Inquiries and processing of city tax (shizei市税) will only be accepted at the 3 main offices and 3 branch offices listed below.   Offices are open Monday to Friday 08:45 – 17:15); closed on weekends & holidays. – Residents of Higashi, [...]

I am currently working as an instructor at a language school. This year, outside of my regular salary from the school, I have received 180,000 Yen (162,000 Yen after tax) from a different company for some evening classes I taught. I heard that if you receive additional income outside of your regular salary then you don’t have to report it. Is this true?

The “kyuyo-shotoku-gensen-choshu-hyo” (給与所得源泉徴収票) or “income tax withholding statement” can be obtained from your place of work. Statements for the previous tax year are usually available in January each year.

With the exception of certain items (including leather goods) imported goods with a total customs value of 10,000 Yen or less are exempted from taxation of customs duty and consumption tax.

Tweet Can you help me? Q: I noticed on my recent pay cheque that the amount of income tax deducted is a lot less than last year. What happened? A: In January 2007 several tax reforms came into effect, allowing a channeling of more tax revenues to local governments and less to central government. Most [...]

Employers who refuse to issue tax-withholding certificates, known as “GenSenChouShuuHyou” in Japanese