{"id":29,"date":"2009-01-19T15:38:47","date_gmt":"2009-01-19T06:38:47","guid":{"rendered":"http:\/\/kakegawa-life.com\/guide\/jp\/jp04\/jp04-01\/"},"modified":"2022-08-03T09:43:14","modified_gmt":"2022-08-03T00:43:14","slug":"income-tax","status":"publish","type":"post","link":"https:\/\/kakegawa-life.com\/guide\/en\/02\/income-tax\/","title":{"rendered":"Income Tax"},"content":{"rendered":"<p><strong>(1) Withholding system<\/strong><\/p>\n<p>When employers pay wages to employees, the employees\u2019 income tax is deducted from the wages and employers pay income tax on behalf of employees. This is called the withholding system (gensen-choushuu). \u00a0Employers 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. \u00a0Keep 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). \u00a0Inquire at Kakegawa Tax Office about withholding system if you live in Kakegawa City, Kikugawa City, and or Omaezaki City.<\/p>\n<p>Inquiries; Corporate Taxation Division, Kakegawa Tax Office. 2-11-4 Midorigaoka, Kakegawa City Ph.0537-22-5284<\/p>\n<p><strong>(2) Year-end adjustment<\/strong><\/p>\n<p>Employees\u2019 income tax is deducted from their monthly wage and paid to Tax Offices by the employer. \u00a0In 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. \u00a0This is called \u201cyear-end adjustment (nenmatsu-chousei)\u201d. \u00a0You can get tax exemption if you submit documents to the company at the time of the year-end adjustment certifying that you are paying life insurance premiums or have dependents. \u00a0If you have dependents, show the marriage certificate or the birth certificate to the company as a proof. \u00a0Even if your dependents live in your home country, you can get tax exemption with a document which certifies overseas remittance to your family. \u00a0If 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\u2019 income tax. \u00a0If 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. \u00a0Inquire 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<\/p>\n<p><strong>(3) Income tax return<\/strong><\/p>\n<p>Employees\u2019 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. \u00a0But, if the year-end adjustment was not done or in the following cases, you will have to file an income tax return in person.<\/p>\n<ul>\n<li>Receiving employment income from a single source and having income other than wage that exceeds 200,000 yen.<\/li>\n<li>Receiving employment income from two or more sources.<\/li>\n<li>If you want to get medical expense exemption (receipts of medical expenses are required).<\/li>\n<\/ul>\n<p>The period for income tax return is from February 16th until March 15th every year (except Saturday,holiday and Sunday). If March 15th is Saturday, holiday or Sunday, the deadline is Monday next week. \u00a0Income tax returns are accepted at JA Kakegawa-shi Chagyou Kenshu Center (tea industry training center). \u00a0If you have to file a tax return outside this period, consult with Kakegawa Tax Office. \u00a0In 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. \u00a0It is advisable to go to the location of income tax return with someone who has a good command of Japanese language.<br \/>\nInquire 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.<\/p>\n<p><strong>(4) When leaving Japan<\/strong><\/p>\n<p>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. \u00a0But, 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. \u00a0Any resident in Japan can be a tax payment manager. Give the manager a photocopy of your resident card (Zairyu Card). \u00a0Inquire 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<\/p>","protected":false},"excerpt":{"rendered":"<p>(1) Withholding system When employers pay wages to employees, the employees\u2019 income tax is deducted from the w [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[27],"tags":[],"_links":{"self":[{"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/posts\/29"}],"collection":[{"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/comments?post=29"}],"version-history":[{"count":23,"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/posts\/29\/revisions"}],"predecessor-version":[{"id":1242,"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/posts\/29\/revisions\/1242"}],"wp:attachment":[{"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/media?parent=29"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/categories?post=29"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kakegawa-life.com\/guide\/en\/wp-json\/wp\/v2\/tags?post=29"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}