Kakutei shinkoku is the declaration of your entire income for the previous year, along with the amount of tax payable on that income, which you make to your regional tax office.

In order to provide greater accessibility to services for residents, service is available at ward and branch offices on predetermined Sundays.

If you are thinking of attending one of the NIC Free Personal Income Tax Consultations, or need to submit a final Tax Return, here’s what you’ll need.

New regulations concerning Tax Exemptions for Dependents who are Non-resident Relatives

Information on income and resident tax, and tax returns.

All residents of Japan, including foreign residents, are required to pay Residence Tax. The municipality in which you were residing in on January 1 of the current year 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.

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.

All residents and salaried employees whose 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.

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?

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.

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