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

1) People who were residents of Minato City as of January 1, 2010 and 2) received income in 2009 need to file a resident tax return at the Taxation Section at Minato City Hall between Tuesday, February 16 and Monday, March 15.

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, Ext. 2593 to 2609

Income tax return

The income tax return needs to be filed at the tax office in charge of the district where you reside between Tuesday, February 16 and Monday, March 15. 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 City accept income tax returns and offer assistance.

Shiba Tax Office: 5-8-1 Shiba, Tel. 3455-0551
Azabu Tax Office: 3-3-5 Nishi-azabu, Tel. 3403-0591
Inquiries: The Tax Counsel Office of Tokyo Regional Taxation Bureau, Tel. 3821- 9070 in English.
Hours: 9 a.m.–noon, 1–5 p.m. Monday through Friday except national holidays
URL: http://www.nta.go.jp/taxanswer/

Resident status

Japan’s 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. Residents are further divided into non-permanent residents and permanent residents.

A resident is defined as a person who has a domicile, jusho in Japan or has lived in Japan for one year or more.

a) Non-permanent resident: A resident who is not a Japanese national and has lived in Japan less than five years in the last decade.
b) Permanent resident: A resident other than a non-permanent resident

Non-resident: A person other than a resident

Classification		Income from sources in Japan		Income from sources abroad
		Paid in Japan	Paid abroad	Paid in Japan	Paid abroad
Resident	Resident	Taxable	Taxable	Taxable	Taxable which wired to Japan
	Non-permanent resident	Taxable	Taxable	Taxable	Taxable
Non resident		Essentially taxable		Non-taxable

Note: The deadline for paying tax is Monday, March 15 in usual cases.

Who needs to file a tax return?

1. Resident

1) An employment income earner

a) Your total employment income receipts exceeded ¥20 million.
b) Your employment income was paid abroad.
c) You receive the employment income from one payer in Japan, and your total amount of various kinds of income other than employment or 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) The amount of income other than the employment is more than the employment

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, or 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.