Information on filing your tax return

All residents of Japan are required to pay taxes, which mainly comprise income tax (national tax) and resident tax (local tax).

Resident tax return
People who were residents of Minato as of Jan. 1, 2008 and received income in 2007 need to file a resident tax return with the Taxation Section at Minato City Hall between Monday, Feb. 18th and Monday, March 17th.
However, there is no need to file a resident tax return if your employer has submitted a withholding statement to the Taxation Section and you had no income from other sources, or if you plan to file an income tax return with a tax office.
Inquiries: General Collection Subsection, Taxation Section, Tel. 3578-2111, Ext. 2593 to 2603

Income tax return
The income tax return needs to be filed at the tax office in charge of the district where you reside between Monday, Feb. 18th and Monday, March 17th. In case you are leaving Japan without designating a person to administer your tax affairs, your final tax return must be filed by the time of your departure.
The following tax offices in Minato accept income tax returns and offer assistance: Shiba Tax Office Office, 5-8-1 Shiba, Tel. 3455-0551; Azabu Tax Office, 3-3-5 Nishi-Azabu, Tel. 3403-0591.
Inquiries: If you have any general questions on Japanese national tax, please call the Tax Counsel Office of Tokyo Regional Taxation Bureau, Tel. 3821-9070 in English.
Hours: 9 a.m.--12 p.m., 1 p.m.--5 p.m.
Monday through Friday, except national holidays
URL: http://www.taxanswer.nta.go.jp

Resident status
The Japanese Income Tax Law provides the scope of taxable income in accordance with your resident status (see table below). Resident status is classified into Resident and Non-resident. Resident is further divided into Non-permanent resident and Permanent resident.
Resident: A person who has a domicile "jusho" in Japan or has had a "kyosho" in Japan for one year or more.
a) Non-permanent resident
[On and before March 31, 2006]
A resident who has no intention to reside permanently in Japan and has had his/her "jusho" or "kyosho" in Japan for five years or less.
[On and after April 1, 2006]
A resident who is not a Japanese national and has had his/her "jusho" or "kyosho" in Japan for five years or less in the last ten years.
b) Permanent resident: A resident other than non-permanent resident
Non-resident: A person other than resident

Resident status

Classification		Income from sources in Japan		Income from sources abroad
		Paid in Japan	Paid abroad	Paid in Japan	Paid abroad
Resident	Non-permanent resident	Taxable	Taxable	Taxable	Only the portion deemed remitted to Japan is taxable
	Permanent resident	Taxable	Taxable	Taxable	Taxable
Non-resident		Taxable in principle		Not taxable

Note: The deadline for paying tax is March 17 (Mon.) in usual cases.

Who needs to file a tax return?

Generally, a return must be filed by all residents or non-residents matching any of the following descriptions.

1. Resident
1) Employment income earner

a) Your total employment income receipts exceeded ¥20 million.

b) Your employment income was paid abroad.

c) You received employment income from one payer in Japan, and your total amount of various kinds of income other than employment and retirement income exceeded ¥200,000.

d) You received employment income from two or more payers, and your employment income receipts (excluding employment income subject to year-end adjustment) and total amount of various kinds of income other than employment and retirement income exceeded ¥200,000.

e) Others

2) Earner whose income is other than employment income
Your "total amount of various kinds of income" exceeded the total of your basic deduction and other deductions from income, and the amount of your income tax is more than the amount of tax credits.
Note: You may claim a tax refund by declaring deductions for medical expenses, etc., on your final tax return, even if you are not required to file a final tax return.

2. Non-resident

1) You had income from sources in Japan, such as income from a business carried on in Japan, income from the disposal of assets situated in Japan, income from rent for the use of real estate located in Japan.

2) You had income from personal services performed in Japan such as salaries, wages and other remuneration which are not subject to withholding tax in Japan.

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