Income Tax 
One of the taxes you pay to the government is income tax. Between February
16 and March 15, you are required to calculate and to declare your income
based on the preceding year (Jan.1 - Dec.31) to the taxation office.
In the case of a salary earner, prospective income tax is deducted from
monthly income, but at the end of the year a settlement of annual liability
is made.(In some cases,you may be eligible for a tax refund.)
Income
from Sources in Japan
| Classification |
Paid in Japan |
Paid Abroad |
| Non-Permanent Resident |
The entire amount is taxable |
The entire amount is taxable. |
| Permanent Resident |
The entire amount is taxable. |
The entire amount is taxable. |
| Non-Resident |
The amount is taxable in principle. |
The amount is taxable in principle. |
Income
from Sources Abroad
| Classification |
Paid in Japan |
Paid Abroad |
| Non-Permanent Resident |
The entire amount is taxable. |
* |
| Permanent Resident |
The entire amount is taxable. |
The entire amount is taxable. |
| Non-Resident |
The amount is not taxable. |
The amount is not taxable. |
*Only the portion deemed remitted to Japan is taxable.
Resident : Residents who have their address in Japan,
or have lived continuously in Japan for more than one year.
Non-Permanent Resident : Residents who have no
intention of residing permanently in Japan but who had their residence
or domicile in Japan for less than five years within past ten years.
Permanent Resident:Residents other than non permanent
resident.
Non-Resident : Those who do not qualify as resident.
Information :
Ota
Tax Office
tel: (0294)72-2172

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