Tax sytem in Japan (income tax and resident tax)：所得税と住民税

2019.05.22
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参照→Payslips ; Japanese-English contrast ：給与明細の項目を英語にしたら？

Employment income of foreign employees working in Japan is subject to two kinds of taxation. One is national income tax (including the special income tax for reconstruction) and the other is inhabitant tax (local tax).
Income tax is administered by Tax Offices and inhabitant tax is administered by municipal offices.

会社（かいしゃ）で働（はたら）いてお給料（きゅうりょう）をもらっている人（ひとは、お給料から２つの税金（ぜいきん）をはらっています。

１つは、所得税（しょとくぜい）、もう１つは、住民税（じゅうみんぜい）です。所得税は税務署（ぜいむしょ）に、住民税は住（す）んでいる市区町村（しくちょうそん）にはらいます。

Income Tax：所得税（しょとくぜい）

Japan has the withholding tax system on employment income in which employers (salary payers) withhold the amount of income tax of their employees (salary recipients) from their salaries and pay the tax to the government on behalf of the employees. All employers are required to withhold and pay their employees’ income taxes levied on their salaries.

The taxation methods and scope of taxable income differ depending on whether an employee is a “resident” or “non-resident.”

所得税（しょとくぜい）とは、１月（がつ１日（ひから１２月３１日までに、あなたがもらったお金（かねにはらう税金（ぜいきんです。

外国人（がいこくじんは、「居住者（きょじゅうしゃ」と「非居住者（ひきょじゅうしゃ」で税金の金額（きんがくがちがいます。

Residents and non-residents：「居住者（きょじゅうしゃ」と「非居住者（ひきょじゅうしゃ」
A “resident” is an individual who has an address in Japan or who is currently living in Japan and has lived continuously for more than one year. As a general principle, a foreigner who is a resident will be taxed at the same rate as Japanese nationals in general, according to his or her income.
A “non-resident” is an individual who does not fit into the resident category. As a general principle, he or she will be taxed at a rate of 20% of income.

「居住者（きょじゅうしゃ」とは、日本に１年（ねんより長（ながくすんでいる人（ひとのことです。税金（ぜいきんは、給料（きゅうりょうなどで変（かわります。

「非居住者（ひきょじゅうしゃ」とは、日本に来（きて１年になっていない人のことです。税金は、もらったお金（かねの約（やく２０％です。

How to pay (withholding tax and filing income tax returns)：納税（のうぜい方法（ほうほう（「源泉徴収（げんせんちょうしゅ」と「確定申告（かくていしんこく」）
People who receive salaries and bonuses from companies (salaried workers etc.) (salary income earners) do not need to file income tax returns. The company of a salary income earner carries out payment of tax by automatically deducting income tax from his or her salary each month, which constitutes tax payment. This is called “withholding tax.”
By contrast, Persons running businesses must calculate their own income, necessary expenses, amount of tax etc., and file this at their direct tax office. This is called “filing income tax returns.”

会社（かいしゃから給料（きゅうりょうをもらっている人（ひとは、税金（ぜいきんは給料からひかれます。これを「源泉徴収（げんせんちょうしゅ」といいます。

自分（じぶんの会社や店（みせをもっている人は、もらったお金と、はらったお金を計算（けいさんして税務署（ぜいむしょへいきます。これを「確定申告（かくていしんこく」といいます。

→Final tax return “kakuteishinkoku” ：確定申告（かくていしんこくについて

Inhabitant Tax：住民税（じゅうみんぜい

Inhabitants tax is the fee for living as a “inhabitant” in the region where you live. Local inhabitants tax is made up from a per-capita levy and a levy on income.

住民税（じゅうみんぜいは、あなたが住（すんでいる地域（ちいきで「住民（じゅうみん」として生（いきるための手数料（てすうりょうです。

How to pay inhabitants tax (special tax collection and ordinary collection)：納税（のうぜい方法（ほうほう

special tax collection：特別徴収（とくべつちょうしゅう
In this method, the tax is paid at source through deduction (withholding) from your salary. The company which is the place of work for the salary income earner will deputize the payment. The company deducts the amount of tax from the monthly salary, and pays the monthly taxation amounts before the 10th day of the month following the month.

会社（かいしゃから給料（きゅうりょうをもらっている人（ひとは、会社（かいしゃが給料（きゅうりょうから税金（ぜいきんをひいて、市役所（しやくしょや区役所（くやくしょにはらいます。

Ordinary tax collection：普通徴収（ふつうちょうしゅう
People such as independent business proprietors, farmers and freelancers pay the tax in four installments over the course of a year through a tax notice which is issued by their municipal administrative office in June. The payment is carried out at the person’s nearest bank, post office etc. The person can also use bank transfer (automatic payment) which will debit the amount from his or her bank account or post office account.

自分（じぶんの会社（かいしゃや店（みせをもっている人（ひとなど、会社ではたらいていない人（ひとは、6月（がつに納税通知書（のうぜいつうちしょ(はらう税金（ぜいきんを知（しらせる手紙（てがみ)がとどきます。

住民税（じゅうみんぜいは、１年分（ねんぶんを４回（かいにわけてはらいます。はらう場所（ばしょは、銀行（ぎんこうや郵便局（ゆうびんきょくなどです。あなたの口座（こうざからひきおとしもできます。

Procedures for avoiding double taxation：税金（ぜいきんをはらいすぎないために

There are many cases where funds earned through working in Japan are used to start up a business or used to purchase land in the person’s own country. There is a risk that in such cases double taxation could occur, whereby a large amount of tax is demanded by your own country. For this reason, Japan has signed bilateral tax treaties with the United States, China, South Korea, Brazil, Indonesia, the Philippines, Thailand and other countries (please refer to the following chart) to avoid double taxation; by proving that you paid tax on your
income in Japan, you can avoid double taxation when you return to your own country.

外国人（がいこくじんが母国（ぼこくと日本と両方（りょうほうで税金（ぜいきんをはらうことを「二重課税（にじゅうかぜい」といいます。