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

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.

会社かいしゃはたらいてお給料きゅうりょうをもらっているひとは、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がつから12月31日までに、あなたがもらったお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ねんよりながくすんでいるひとのことです。税金ぜいきんは、給料きゅうりょうなどでわります。

非居住者ひきょじゅうしゃ」とは、日本にて1年になっていない人のことです。税金は、もらったおかねやく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、あなたがんでいる地域ちいきで「住民じゅうみん」として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ひとは、会社かいしゃ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.

自分じぶん会社かいしゃみせをもっているひとなど、会社ではたらいていないひとは、6がつ納税通知書のうぜいつうちしょ(はらう税金ぜいきんらせる手紙てがみ)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母国ぼこくと日本と両方りょうほう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。

二重課税にならないためには、いくつかのくに(アメリカ、中国ちゅうごく韓国かんこく、ブラジルインドネシア、フィリピン、タイなど)とは、

「どちらかのくにだけで税金ぜいきんをはらえばいい」

という約束やくそく租税相互条約そぜいそうごじょうやく)があります。租税相互条約があれば、日本だけで税金をはらえばいいです。

For details please visit: the National Tax Agency’s website.

 

Related Links:
Final tax return “kakuteishinkoku” :確定申告について
Payslips ; Japanese-English contrast :給与明細の項目を英語にしたら?
Social Insurance System in Japan:日本の社会保険制度
Health insurance system in Japan:健康保険制度

 

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