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| How and When to file your Japanese Taxes |
How to File and Pay Tax
*********NOTE: You should know the DUE date for filing your tax return is MARCH 15.
THE FULL TEXT for "Income Tax Guide for Foreigners" can be found at TAX-ANSER (Automatic answer Network System for Electrical Request) Web Site.
http://www.taxanser.nta.go.jp/gaikoku301.htm
(１) Resident
Under the Japanese Income Tax Law, the withholding tax system is widely adopted. When salaries, wages, bonuses and other allowances are paid in Japan, the income tax is withheld at source by the employer.
In principle, if your employment income is paid by only one employer and your employment income receipts are ,000,000 or less, the year-end adjustment of withholding income tax is made in the final payment for the year by the employer, so you are not required to file a final tax return.
But if you meet one of the cases below, you are required to file a final tax return to the tax office which has jurisdiction over your "JUSHO" or "KYOSHO" during the period from February 16 to March 15 and to pay the tax by March 15.
If you depart from Japan during the year you work in Japan, you must file a final tax return and pay the tax amount before your departure from Japan unless you designate a person to administer your tax affairs and notify this to the tax office. If this notification is made before your departure, the period to file a final tax return is from February 16 to March 15 in the following year.
(i)
Total employment income receipts exceed ,000,000.
(ii)
Employment income is exempt from withholding income tax because it is paid abroad, etc.
(iii)
Employment income is paid by only one employer and the total amount of various kinds of income other than employment and retirement income exceed 0,000.
(iv)
Employment income is paid by two or more employers and employment income receipts (excluding employment income subject to year-end adjustment) and the total amount of various kinds of income other than employment and retirement income exceeded 0,000.
(v)
Others
NOTE:
You may claim a tax refund by declaring such as deductions for medical expenses on your final tax return even if you are not required to file a final tax return.
(２)
Nonresident
(i)
Gross salaries, wages, bonuses and other allowances derived from personal services performed in Japan are subject to income tax at flat 20% rate by means of withholding at source when the payment is made in Japan.
(ii)
If salaries, wages, bonuses and other allowances are paid abroad and no Japanese withholding tax is imposed, you must file your quasi-final tax return and pay the tax amount by March 15 of the year following to the year on which you received the payment.
In case you leave Japan before the due date, you must file your quasi-final return and pay the tax amount before your departure.
NOTE:
The tax amount of a quasi-final return above-mentioned is 20% of total employment income receipts, etc.
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Regional Taxation Bureaus
Tokyo Regional Taxation Bureau for:
Tokyo metropolis
Kanagawa prefecture
Chiba prefecture
Yamanashi prefecture
Kanto-Shinetsu
No.3 Otemachi Godo
Chosha, 3-3, 1chome
Otemachi, Chiyoda-ku,
Tokyo 〒100-8102
Regional Taxation
Bureau for:
Saitama prefecture
Ibaraki prefecture
Tochigi prefecture
Gunma prefecture
Nagano prefecture
Niigata prefecture
No.1 Saitama-shintoshin
Godo Chosha, 1-1,
Shintoshin, Chuo-ku,
Saitama
〒330-9719
Osaka Regional Taxation
Bureau for:
Osaka urban prefecture
Kyoto urban prefecture
Hyogo prefecture
Nara prefecture
Wakayama prefecture
Shiga prefecture
No.3 Osaka Godo Chosha
5-63, 1-chome, Otemae,
Chuo-ku, Osaka
〒540-8541
Sapporo Regional Taxation
Bureau for:
Hokkaido
No.2 Sapporo Godo
Chosha, 10-chome,
Odori-Nishi, Chuo-ku,
Sapporo 〒060-0042
Sendai Regional Taxation
Bureau for:
Miyagi prefecture
Iwate prefecture
Fukusima prefecture
Akita prefecture
Aomori prefecture
Yamagata prefecture
Sendai Godo Chosha,
3-1, 3-chome, Hon-chou
Aoba-ku, Sendai
〒980-8430
Nagoya Regional Taxation
Bureau for:
Aichi prefecture
Shizuoka prefecture
Mie prefecture
Gifu prefecture
Nagoya Kokuzei Sogo
Chosha, 3-2, 3-chome,
Sannomaru, Naka-ku,
Nagoya 〒460-8520
Kanazawa Regional Taxation
Bureau for:
Ishikawa prefecture
Fukui prefecture
Toyama prefecture
Kanazawa Hirosaka Godo
Chosha, 2-60, 2-chome,
Hirosaka, Kanazawa
〒920-8586
Hiroshima Regional Taxation
Bureau for:
Hiroshima prefecture
Yamaguchi prefecture
Okayama prefecture
Tottori prefecture
Shimane prefecture
No.1 Hiroshima Godo
Chosha, 6-30, Kami-
hachobori, Naka-ku,
Hiroshima〒730-8521
Takamatsu Regional Taxation
Bureau for:
Kagawa prefecture
Ehime prefecture
Tokushima prefecture
Kochi prefecture
Takamatsu Kokuzei Sogo
Chosha, 2-10, Tenjin-
mae, Takamatsu
〒760-0018
Fukuoka Regional Taxation
Bureau for:
Fukuoka prefecture
Saga prefecture
Nagasaki prefecture
Fukuoka Godo Chosha,
11-1, 2-chome, Hakata-
eki-Higashi, Hakata-ku
Fukuoka
〒812-8547
Kumamoto Regional Taxation
Bureau for:
Kumamoto prefecture
Oita prefecture
Kagoshima prefecture
Miyazaki prefecture
No.1 Kumamoto Godo
Chosha, 1-2, Ninomaru
Kumamoto
〒860-8603
Okinawa RegionalTaxation
Office for:
Okinawa prefecture
Okinawa Kokuzei Sogo
Chosha, 9, Asahi-chou,
Naha 〒900-8554
If you need further information on this matter, please contact;
TOKYO REGIONAL TAXATION BUREAU
(TOKYO KOKUZEI-KYOKU)
03-3821-9070
Time: 9:00a.m-12:00a.m
1:00p.m-5:00p.m
OSAKA REGIONAL TAXATION BUREAU
(OSAKA KOKUZEI-KYOKU)
06-6941-5331
Ext.2559
Time: 9:00a.m-12:00a.m
1:00p.m-5:00p.m
NAGOYA REGIONAL TAXATION BUREAU
(NAGOYA KOKUZEI-KYOKU)
052-971-2059
Time: 9:00a.m-12:00a.m
1:00p.m-5:00p.m
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