| Inquiries | | 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.
| Inquiries | | 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 messuage 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.
