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Resident's tax (Personal prefecture and local ward, city, town or village taxes)
- The taxes of prefectures and wards, cities, towns and villages are referred to collectively as "resident taxes".
- Company employees
The resident's tax is subtracted each month from the employee's salary for payment to the prefecture and the local ward, city, town or village where he resides.
- Self-employed persons, etc.
Self-employed persons pay their taxes based on the tax notices they receive from the local ward, city, town or village where they reside. Payments are made in June, August, October and January (Four payments per year).
- Standard for determining tax jurisdiction:
- The taxpayer lives in the local ward, city, town or village that taxes him.
- The taxpayer does not reside in the area, but his office or place of business, or house he owns, is located in the area.
The judgment concerning whether the taxpayer's address (business) is located in the area is based on the situation present on January 1 of the tax year. Whether the taxpayer had an address or not, the ruling is made based on when he entered the country, how long he was in Japan and on what kind of work he was doing.
- Persons who are not taxed
- Persons who are receiving social welfare.
- Disabled and elderly persons who had a yearly income of less than 1,250,000 yen and other persons who meet special criteria.
- Consumption Tax
- The consumption tax is the tax you pay when you buy something at a store or pay for receiving some type of service. The tax rate is 5%. There are cases where the consumption tax is calculated separately in some cases and included in the price in others.
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| Tax exemptions for foreign dependents |
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If the payments you send to your home country for your parents are judged to be legitimate, you will receive standard exemptions from the amount of personal income taxes you owe. It is necessary to submit a final tax report to your nearest Tax Office. For detailed information, ask at the tax consultation desk at your local Tax office.
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