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| Tax >> Income Related Taxes |
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Income Tax 【National Tax】
所得税【国税】 |
Those who receive income during the period beginning from January 1 to
December 31 must calculate by themselves not only the amount of their annual
income but also the amount of tax corresponding to the income they earned,
and then must file a final tax return between February 16 to March 15 of
the following year in order to pay their income tax.
毎年の1月1日から12月31日までに所得のあった人は、その所得金額とこれに対する税額を自らが計算し、その年の翌年2月16日から3月15日までの間に確定申告を行い、所得税を納付する義務があります。 |
However, those employment income earners whose income come only from salary
or bonus issued from one single company need not file a final tax return.
ただし、その年の所得が一ヶ所の会社から支払を受ける給料やボーナスだけの給与所得者は、確定申告を行う必要がありません。 |
This is because companies calculate the amount of their employees' income
tax and pay it in place of their emplyees.
これは、給与所得者については、会社が所得税額の計算と納付手続を行っているからです。 |
In other words, companies pay their employees' given income tax every month
to the local tax office by deducting it from their employees' monthly salary.
When they pay the final salary of the year to their employees, they usually
calculate the whole amount of the employees' annual income tax and adjust
the amount accordingly. Most of the employment income earners need not
file their final tax return because this system relieves them of their
duty to pay tax.
つまり、会社は、毎月の給料を支払う時に定められた所得税を差し引いて納付し、その年の最後の給与を支払う時に、１年間の所得税額を計算して所得税を精算するのが通常であり、大部分の給与所得者は、この制度により所得税の納税が完了し、確定申告の必要がありません。 |
However, employment income earners described below must file their final
tax return. 1)Those who have annual income exceeding twenty million yen.
2) Those who receive their salary from one single company and, at the same
time, draw over 200,000 yen of annual income other than employment income
or retirement income. 3)Those who receive a salary from two or more companies.
ただし、給与の年収が2000万円を超える人、１か所から給与を受けている人で給与所得及び退職所得以外の所得金額が20万円を超える人、給与を2ヶ所以上からもらっている人などは、確定申告が必要です。 |
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| 《Year End Tax Adjustment 年末調整》 |
Usually the amount of income tax imposed on the total amount of salary
earners' employment income in a year does not coincide exactly with the
total amount of tax withheld in the reference year. Therefore, in order
to adjust the amount of the annual income tax accordingly, year end tax
adjustment is made when the final wage of the year is paid to the employment
income earners. Those foreign employment income earners in Japan who are
subject to year end tax adjustment are classified as "inhabitants".
その年の給与所得金額に対する所得税額は、毎月の給料などでその年に源泉徴収された税額の合計額と一致しないのが普通です。このため、その年の最後の給与を支払うときに過不足税額を精算する手続きです。この年末調整を行うこととなる外国人の給与所得者は、居住者に該当する人をいいます。 |
【Inhabitants are people described as follows;】
Inhabitants are individuals who have their own residence in Japan or who
have, up to now, a temporary residence in Japan continuously for over 1
year. (Income Tax Act, the 2nd Clause, ①-3)
【居住者とは】
居住者とは、国内に住所を有し、又は現在まで引き続いて１年以上居所を有する個人をいいます。（所得税法第２条①三） |
(Examples of employment income earners)
（給与所得者の例） |
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Please refer to your foreigners registration card or your passport to see
if over 1 year has passed since your entrance into Japan.
入国後１年以上経過しているかどうかについては、「外国人登録証明書」又は「パスポート」で確認してください。 |
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| 《Final Income Tax Return 確定申告》 |
This is the procedure for paying tax in which taxpayers calculate the amount
of their own annual income and, based on their calculation, declare and
pay the due amount of tax to the local tax office.
納税者が自ら所得金額や税額を計算し、それに基づいて申告し、納税する手続きです。 |
| 《The amount of tax to be paid 納める税額》 |
(Total amount of income - Amount of deduction from taxable income)×tax
rate＝Amount of income tax
（合計所得金額－所得控除額）×税率＝所得税額 |
*Types of deduction from taxable income
所得控除の種類 |
Basic deduction (380,000yen)/Deduction for spouse/Special deduction for spouse/Deduction for dependents/Deduction for medical expenses/Life Insurance Deduction
基礎控除（38万円）、配偶者控除、配偶者特別控除
扶養控除、医療費控除、生命保険料控除 など |
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Those whose residence is not in Japan and do not, up to now, have their
temporary residence for over 1 year (non-inhabitants) and, at the same
time, earn their income in Japan which is taxed at source have, in principle,
20 percent of their income withheld. However, in the case of foreign citizens
in Japan, application of this provision varies depending on whether they
reside in Japan, how long they have lived in their temporary residence,
whether they have intention to reside permanently in Japan, and so forth.
Based upon the tax treaty, some countries exempt or alleviate deductions
at source.
外国人の場合には、住所の有無・居住期間の長短、永住の意志などによって取り扱いが異なりますが、国内に住所がなく、かつ、現在まで引き続き1年以上居所を有しない人（非居住者）で国内源泉所得がある人は、原則として国内源泉所得の20％が源泉徴収されます。また、国によっては租税条約により免除又は軽減を受けられる場合があります。 |
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