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更新日：2023年1月25日
National Taxes
Income Tax
Income tax (shotoku zei) is the tax that applies to an individual's income received from January 1 until December 31 every year.
There are two types. One is for business owners who must calculate and pay their taxes themselves. This is called the Self-Assessment Income Tax (shinkoku shotoku zei). There is also the Withholding Income Tax (gensen shotoku zei), which is automatically deducted from the monthly paychecks of workers such as company employees.
Contact Information (There are two tax offices in Hamamatsu.)
* The tax office responsible for your area depends on your address.
| Chūō Ward, Chūō Ward, Chūō Ward | Hamamatsu West Tax Office | Hamamatsu Godo Chosha, 1-12-4, Chūō-ku | Tel: 053-555-7111 |
|---|---|---|---|
| Chūō Ward, Chūō Ward, Hamana Ward, Tenryu Ward | Hamamatsu East Tax Office | 1183 Sunayama-cho, Chūō-ku | Tel: 053-458-1111 |
Final Income Tax Return
Individuals that receive earnings calculate the income tax they owe from their earnings over the tax year. Then, between the dates of February 16 and March 15, they file their taxes, pay any owed taxes, and receive a tax refund for any overpayments. This is known as the final income tax return (kakutei shinkoku). However, individuals whose only earnings are their wage and who have undertaken a year-end tax adjustment need not file a final income tax return.
You must file a final income tax return if you fall into any of the following categories.
- Your company did not conduct an year-end tax adjustment
- You worked at two or more companies during the tax year
- The number of members in your family increased (birth of a child, etc.)
- You remit money to family members abroad (and those family members do not receive any earnings)
- You are enrolled in the National Health Insurance, and know the amount you paid from January to December
- You paid high hospital expenses (e.g. 100,000 yen or more during the year)
* Please contact your tax office (Zeimusho) for more information.
How to Fill Out a Final Income Tax Return
Please look at the instructions on how to fill out a final income tax return (kakutei shinkoku) and then fill it out.
Documents
How to Fill Out Final Income Tax Return (Side 1)
How to Fill Out Final Income Tax Return (Side 2)
Year-End Tax Adjustment
The income tax owed by company employees is automatically deducted when they receive their wages. This is known as tax withholding (gensen choshu).
The total of the income tax amount paid each month through tax withholding is compared to the amount owed calculated from the wages over the tax year, with any discovered overpaid amounts being returned, and underpaid amounts being requested respectively. This is known as "nenmatsu chosei" (final adjustments for the fiscal year).
Dependents
For income tax, when a taxpayer has family members, exemptions can be taken from the taxpayer's income.
Spousal Exemption
When the income of the spouse living with you is not over 480,000 yen
Dependent Exemption
When the income of a family member 16 years of age or older that is living with you is not over 480,000 yen.
*If you are sending money to family abroad, you can class that family as your dependents.
*If they are in a foreign language, you will have to translate them.
*The criteria to qualify as the dependents of a family who is living abroad will change from next year (i.e. for applications filed in 2023). Family members between the ages of 30 and 69 who are living abroad will no longer qualify as dependents. However, those who meet the following criteria will still be considered eligible.
- Those studying abroad with no Japanese address.
- Those with disabilities.
- Those who pay tax and received more than 380,000 yen in lifestyle and education support over the previous year.
How to Read a Withholding Statement
How to Read a Withholding Statement
Consumption Tax
An 8% or 10% consumption tax (shohi zei)/local consumption tax (chiho shohi zei) is charged on all products and services. This tax is included in the amount you pay for a product.