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Income Tax

Komatsu Tax Office  Tel:24-0855

Everyone residing in Japan regardless of nationality is liable to pay tax. For instance, a person earning income residing in Japan is liable to pay Income Tax (National Tax) and Resident Tax (Prefectural Tax, Municipal Tax).

Income Tax is tax charged on personal incomes such as income occurring from business, salary and bonuses paid out by employer.

One way of paying tax is to declare one's earnings to pay tax at the tax office that has jurisdiction over one's place of residence, in the same way with someone who is running a business. Another way is for the employer that pays the salary to deduct the income tax from the salary and pay tax on behalf of the income earner as income tax on salary.

1) Withholding tax charged on income

This refers to tax payment to the government made by the employer by deducting income tax in paying out salary. The slip indicating the total amount of salary paid out from 1 January to 31 December through the employer and amount of income tax withheld is called the “Certificate of Income and Withholding Tax”, which is handed over by the employer to the income earner in January the following year.
It must be kept in a safe place as it is an important document that proves one's income and tax (Required when filing an income tax return).

2) Year-end Tax Adjustment
With most income earners, the salary payer is to collect income tax from the monthly salary, and the excess or deficit tax is to be settled by the salary payer calculating the year's income tax amount on paying out the last salary or bonus in December. This is referred to as the Year-end Tax Adjustment.
3) Income Tax Return
Residents (Those who have a domicile in Japan or have held a domicile without interruption for over a year up to the present time) who are paid salaries beyond a definite amount of income from over two places of employment, or those who are not getting their tax withheld as their salary is paid overseas, and those who are not income earners, must pay income tax by calculating the amount of income tax on their income for the year starting 1 January to 31 December, and file a tax return to the Tax Office between 16 February to 15 March the following year.

This procedure is referred to as Filing an Income Tax Return. The form can be obtained from the Tax Office or the Local Municipal Taxation Desk. In addition, Income Tax Return is not required with nonresidents (Those without a domicile whose period of earning is less than a year up to the present time) whose only income is their salary, as tax is paid at a tax rate of 20% from the salary.
4) Exiting Japan
(To return to one's own country or to be away from Japan for over a year)

When a person who is supposed to be filing an income tax has to exit the country before the date of filing the tax return, one could either designate a tax administrator, notify the Director of Tax Office and request the tax administrator to file the return, or file a temporary tax return before exiting the country.

Resident Tax

Komatsu City Hall Taxation Section  Tel:24-8029

This is charged on those who live in Komatsu City on 1 January and have had income during the previous year. This is charged to those who have an office, business establishment or a message within the city even if one's address is not in Komatsu.

1) Declaration and Notification
Tax must be declared by March each year to the Taxation Section. Those who filed the income tax return or those whose only source of income is salary, who have had one filed by their employer, do not need to declare. Tax must be paid four times a year (June, August, October and January the following year) on receipt of the tax notice sent out by the City Hall.

2) Paying Resident Tax
This can be paid at the General Taxation Desk on the first floor of the City Hall or at financial institutions (Banks, Credit Associations and Agricultural Cooperatives)designated by Komatsu City.

3) Advance payment of individual's Resident Tax
If one is to exit Japan before the assessment and decision are made (Beginning of June), one must either designate a tax administrator or make an advance payment (A system of paying the equivalent amount of individual's resident tax before exiting the country).

4) Various tax certificates

Certificates are issued for the individual's resident tax, etc.
  ・Certificate of Tax Payment
  ・Taxation Certificate
  ・Tax Exemption Certificate

These must be applied for in person. However, a representative could apply if a letter of trust or notification of election of representative is presented.
Registered seal must be brought in if available.