If you are a worker in Japan, you are required to pay national income tax in Japan.
National income tax is based on calender year, and the term of final tax return is from Feb 16th to Mar 15th after the year.
In taxation, Those who live in Japan are divided into two categories.One is non-permanent resident, the other is permanent resident.
In case that he or she does not possess Japanese citizenship and the total period of stay in Japan during the past 10 years does not exceed 5 years.
Aside from Non-permanent residents, all other residents are permanent residents
Types of income
There are ten taxable incomes.
・real estate income
Some are aggregate income as follow.
others are separete taxation.
Employment income is calculated as follow.
Your saraly – Employment deduction = Employment income
|（Ａ）Your annual saraly||Employment income deduction|
|less than 1,800,000JPY|| （Ａ）×40％|
At least 650,000JPY
|From 1,800,000 but not over3,600,000||（Ａ）×30％＋ 180,000JPY|
|From 3,600,000 but not over6,600,000||（Ａ）×20％＋ 540,000JPY|
|From 6,600,000 but not over10,000,000||（Ａ）×10％＋1,200,000JPY|
You can deduct your income in response to your income deductions.For example, spousal deduction, deduction for dependents, etc.
Everyone can deduct as basic deduction, 380,000JPY.
When it comes to medical expenses deduction, you can confirm the below article.
Deduction for medical expenses of income tax for the year when you enter Japan.
Withholding for employment income and Year-end adjustment
In the case of employee, the estimated income tax amount is deducted from the monthly saraly by employers, and the total amount of income tax is balanced through the year-end adjustment.
That’s why, in many cases, employees don’t need to file a final tax return.
In addition, you are requierd to pay inhabitant tax. Inhabitant tax is taxed in response to previous year’s income by municiple where you live as of January 1st.It means, you generally don’t need to pay in the year you enterd Japan.
Tax rate is 10% and It’s almost same to income tax regarding how to calculate.
Here is basic and typical case.Please consult with tax offices or accountants in detail.