Japanese Individual Tax Return for Non-permanent Resident (Part 2)

Classification of residency for your final income tax return

A non-permanent resident means that a non Japanese national who lived in Japan but total of its stay would be less than 5 years over last 10 years.

A permanent resident means that a non Japanese national who are NOT a non-permanent resident.


How to calculate your earning if you work both in and out of Japan

*This is not applied to high position workers

*homeleap T&C apply

Your living expenses which covered by your employee

Those packaged fee / economic benefit such as part of housing, utilities, rental, insurance and school fee are considered as taxable.

* You need to get more information from a specialist.

Deductible fee from your final income tax return

– Life insurance premium (Japanese company only)

– Medical expenses (abroad and domestic)

– Social insurance premium (need to check which countries under tax-treaty)

– Dependent Family (even family in abroad with right documentations)

Where to find the form for your final income tax return

Those forms are available to download and print out from HP of National Tax Agency. (www.nta.go.jp) There is a step by step guide for people who are filling them for the first time. There is the section in HP that you just put the numbers in the form and the HP would give you the figure for you. The filled form needs to be posted with recorded delivery or take it to the designated tax counters.

There is a new service called e-Tax is available. This service needs an advance subscription as well as special an equipment to file your final income tax return electrically.

If you are not sure what to do, you are always able to ask a specialist to do it for you with a fee.


Paper work you need to submit with your final income tax return

You need to submit all the receipts (but this needs to be official Japanese format receipts)  of your deductions such as hospital treatments, insurance and charity donations. They need to be the original documents; they can be copied and returned to you if you request to do so.

The most important item to submit your return

As you may know already, Japanese people use a stamp / register seal  to all of the official documents. You can order this from online stores or register seal specialist shops. Your register seal would be needed for few places to file your  final income tax return, so please get one as soon as you can to have smooth process submitting your return.


Related links:
Japanese Individual Tax Return for Non-permanent Resident (Part 1)
Final tax return in Japan “kakuteishinkoku” :確定申告について
Tax sytem in Japan (income tax and resident tax):所得税と住民税
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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