We provide Japanese, U.S. citizen, Greencard holders and expatriates with the tax services of Japanese individual tax.
The Japanese Income Tax Law provides the scope of taxable income in accordance with resident status. Therefore, first of all, you should know your resident status. Resident status is classified into Resident and Nonresident. Resident is further divided into Non-permanent resident and Permanent resident
The following is a brief explanation of resident status.
You are required to file your final tax return to the tax office which has jurisdiction over your "JUSHO" or "KYOSHO" during the period from February 16 to March 15 and to pay the tax by March 15.
In case you are leaving Japan without designating a tax agent to administer your tax affairs, you must file your final tax return and pay the tax by the time of your departure from Japan.
If your "basic tax amount to be prepaid in a year" comes to \150,000 or more, you are required to pay your estimated tax. And the amount will be notified by the tax office before the first payments.
First estimated tax due | The end of July | 1/3 of the basic tax amount |
Second estimated tax due | The end of November | 1/3 of the basic tax amount |
NOTE: "basic tax amount to be prepaid" is, in short, the tax on total taxable income less the tax withheld in the preceding taxable year.
The estimated taxes are to be settled by filing the final tax return for the year.
If you need more details, please access Japanese tax authority Homepage.
Taxable income (A) Over -------But not Over | Tax rate(B) | Deduction(C) | Tax =(A) X (B) -(C) | |
0 | JPY 1,950,000 | 5% | JPY 0 | (A)x5% |
JPY 1,950,000 | 3,300,000 | 10% | 97,500 | (A)x10%- 97,500 |
3,300,000 | 6,950,000 | 20% | 427,500 | (A)x20%-427,500 |
6,950,000 | 9,000,000 | 23% | 636,000 | (A)x23%-636,000 |
9,000,000 | 18,000,000 | 33% | 1,536,000 | (A)x30%-1,536,000 |
18,000,000 | 40,000,000 | 40% | 2,796,000 | (A)x40%-2,796,000 |
40,000,000 | ------ | 45% | 4,796,000 | (A)x45%-4,796,000 |
Tax at the income rate
Inhabitant tax rate will be 10% regardless of the amount of the income. ( Fixed rate)
Our fee estimates are based on the following assumption:
Standard fee (a non-permanent resident) is for one that only has salary income paid in Japan. Standard fee (a permanent resident) is for one that only has salary income, interest, dividends and a few stock transaction. Instruction and simple tax computation sheet will be provided with the returns in English.
Standard (non-permanent resident) | From JPY 150,000 |
Standard ( permanent resident ) | From JPY 200,000 |
If you need expatriate package, please contact us. The package includes tax agent services, gross up services etc.