Japan Income Tax Authority

In addition on 1 january 2019 the mli entered into force for japan.

Japan income tax authority. For tax purposes people living in japan are classified into three categories. Structure of income tax of japan illustrative purposes only types and outlines of personal deductions outline of other income deductions income tax tax rate structure of income tax material on asset taxation changes in share of inheritance tax cases. All taxpayers including spouses and children file tax returns. Non permanent resident those who have lived in japan for less.

With regard to non resident. Tax status foreigner taxpayers fall into one of three possible categories. A survey of income tax social security tax rates and tax legislation impacting expatriate employees working in japan. Each individual is treated as a separate taxpayer.

Non resident a person who has lived in. Japan s tax conventions including map provisions as of jan 1 2018 pdf 120kb information for taxpayers national tax agency report 2020 pdf 12mb. Taxation in japan is based primarily upon a national income tax 所得税 and a residential tax 住民税 based upon one s area of residence 1 there are consumption taxes and excise taxes at the national level an enterprise tax and a vehicle tax at the prefectural level and a property tax at the municipal level. Outline of japan s withholding tax system related to salary the 2020 edition outline of japan s withholding tax system related to salary the 2019 edition pdf 271kb for those applying for an exemption for dependents etc.

As of 1 august 2020 26 jurisdictions which are among the japanese covered. Tax treaty network as of 1 august 2020 japan has entered into 79 tax treaties with 136 countries and or regions. This categorization is not related to visa types. Spouses are not taxed jointly.

Japan s tax year runs from 1 january to 31 december and income tax is payable at a national prefectural and municipal level. Individual income tax corporation income tax withholding tax tax payment international taxation indirect taxes information on liquor administration information about the corporate number main notifications etc about the office of tax collections call center.