When employers pay wages to employees, the employees’ income tax is deducted from the wages and employers pay income tax on behalf of employees.
This is called the withholding system (gensen-choushuu).
 Employers calculate the amount of income tax paid in a year, and give employees tax withholding slips (gensen-choushu-hyou) in January next year to notify them of the amount of wages, exemptions, and income tax.
 Keep your tax withholding slip cafefully, because it will be necessary when you apply for extension of period of stay, rent a room, or file tax returns (kakutei-shinkoku).
 Inquire at Kakegawa Tax Office about withholding system if you live in Kakegawa City, Kikugawa City, and or Omaezaki City.

Inquiries;
Corporate Taxation Division, Kakegawa Tax Office.
2-11-4 Midorigaoka, Kakegawa City Ph.0537-22-5284

(2) Year-end adjustment

 Employees’ income tax is deducted from their monthly wage and paid to Tax Offices by the employer.
 In December, companies calculate the amount of income tax deducted from employee wages throughout the year, and adjust the amount of tax when paying the last wages or bonuses of the year.
 This is called “year-end adjustment (nenmatsu-chousei)”.
 You can get tax exemption if you submit documents to certifying that you are paying life insurance premiums or have dependents, to the company at the time of the year-end adjustment.
 If you have dependents, show the marriage certificate or the birth certificate to the company as a proof.
 Even if your dependents live in your home country, you can get tax exemption with a document which certifies overseas remittance to your family.
 If these procedures mentioned above are precisely carried out, most employees do not need to file income tax returns (kakutei-shinkoku) to Tax Offices in person, because companies adjust employees’ income tax.
 If you submit an application for exemption for dependents to the company, even when it is not time for year-end adjustment, you can get tax exemption from the next month onward.
 Inquire about year-end adjustment at Kakegawa Tax Office, if you live in Kakegawa City, Kikugawa City, or Omaezaki City.

Inquiries;
Corporate Taxation Division, Kakegawa Tax Office
2-11-4 Midorigaoka, Kakegawa City Ph.0537-22-5284

(3) Income tax return

 Employees’ income tax is deducted from their wages every month, so they do not need to file income tax returns (kakutei-shinkoku) if the year-end adjustment is carried out by the companies in December.
 But, if the year-end adjustment was not done or in the following cases, you will have to file an income tax return in person.

• Receiving employment income from a single sore that exceeds 200,000 yen.
• Receiving employment income from two or more sources.
• If you want to get medical expense exemption (receipts of medical expenses are required).

The period for income tax return is from February 16th until March 15th ever year (except Saturday and Sunday) If March 15th is Saturday or Sunday, the deadline is Monday next week.
 Income tax returns are accepted at JA Kakegawa-shi Chagyou Kenshu Center (tea industry training center).
 If you have to file a tax return outside this period, consult with Kakegawa Tax Office.
 In case the amount of tax withheld or prepaid exceeded the amount of tax calculated from the total income of the year, you can file for an income tax refund (Kanpu-shinkoku) at any time from January on, even outside of the period of income tax return, with the documents required for the refund.
 It is advisable to go to the location of income tax return with someone who has a good command of Japanese language.
 Inquire about income tax return at Kakegawa Tax Office, if you live in Kakegawa City, Kikugawa City, or Omaezaki City.

Inquiries;
Individual Taxation Division, Kakegawa Tax Office
2-11-4 Midorigaoka, Kakegawa City Ph.0537-22-5144
JA Kakegawa-shi Chagyou Kenshu Center, 609-1 Senba, Kakegawa City.

(4) When leaving Japan

 In case a foreign resident who needs to file an income tax return is to leave Japan before the specific period of income tax return, the tax return must be filed before leaving.
 But, if you use a tax payment manager (nouzei-kanrinin), you can have the manager file a return on your behalf in the period of income tax return.
 Any resident in Japan can be a tax payment manager.
Give the manager a photocopy of your alien registration certificate.
 Inquire about income tax return at Kakegawa Tax Office, if you live in Kakegawa City, Kikugawa City, or Omaezaki City.

Inquiries;
Individual Taxation Division, Kakegawa Tax Office
2-11-4 Midorigaoka, Kakegawa City. Ph.0537-22-5144

Payment of inhabitant tax

There are two ways to pay inhabitant tax.
The tax may be deducted from your wages.
Otherwise, you have to go to a financial facility (bank, or convenience stores)
and pay the tax there, bringing the bill sent from the municipal office.

(As of April 1st, 2009)

* The total amount of the tax is same in either way of payment.

 When a foreign resident in Kakegawa changes his or her address or leaves Japan, he or she should report it to the Tax Section, Kakegawa City Office.

Inquiries; Tax Section, Kakegawa City Office Ph.0537-21-1136

※Designated financial institutions by Kakegawa city

Suruga Bank Shizuoka Bank, Shimizu Bank, Kakegawa Shinyo Kinko, Shimada Shinyo Kinko, Iwata Shinyo Kinko, Shizuokaken Rodo Kinko, Kakegawashi Nogyo Kyodo Kumiai, Enshuyumesaki Nogyo Kyodo Kumiai, Yucho Bank, and Post Office