The Japanese taxation system
Japanese taxation system
There are currently around 50 different taxes in Japan, covering income, assets, consumption and many other things. The name, object and amount of taxation depend upon the nature and purpose of the activity being taxed.
|
Type |
National |
Local |
|---|---|---|
|
Income |
Income tax Corporate income tax Special local corporation tax Reconstruction special income tax Local corporation tax |
Individual residence tax Individual enterprise tax Corporate residence tax Corporate enterprise tax Prefectural residence tax （interest and dividend proportions） Prefectural residence tax （stock transfer proportion） |
|
Assets |
Inheritance/gift tax Registration and license tax Stamp tax |
Real estate acquisition tax Fixed asset tax Urban planning tax Business facility tax Special landholding tax Special discretionary taxes Special earmarked taxes |
|
Consumption |
Consumption tax Alcohol tax Tobacco tax Special tobacco tax Gasoline excise tax Local gasoline excise tax Petroleum gas tax Motor vehicle tonnage tax Aircraft fuel tax Petroleum and coal tax Promotion of power resources development tax Customs/tariffs Tonnage tax Special tonnage tax |
Local consumption tax Local tobacco tax Light oil tax Motor vehicle acquisition tax Golf course usage tax Hot springs tax Motor vehicle tax Light motor vehicle tax Hunting tax Mining lot tax |
As shown above, the tax collecting bodies are the national, prefectural and municipal governments. Direct responsibility for tax collection normally lies with…
- National: Tax Offices （税務署, zeimusho）
- Iwate Prefecture: Tax Divisions of Regional Development Bureaus （振興局県税部, shinkoukyoku kenzeibu）
- Municipal: Tax Division （税務課, zeimuka）
Taxation of foreign nationals
Regardless of nationality, all residents in Japan must pay Japanese taxes. These are some of the most common taxes, but you may have to pay others depending on your situation.
|
Tax |
Japanese |
Foreign nationals subject to taxation |
|---|---|---|
|
Income tax |
所得税, shotokuzei |
Residents with income earned in Japan |
|
Residence Tax （Prefectural and Municipal） |
住民税（県民税、市町村民税）, juuminzei （kenminzei, shichouson minzei） |
Those residing in Japan as of 1 January of every year |
|
Consumption Tax |
消費税, shouhizei |
Entities which become taxable business enterprises as a result of transactions in Japan |
|
Stamp Tax |
印紙税, inshizei |
Those who conclude contracts or monetary agreements in Japan |
|
Motor Vehicle Tax |
自動車税, jidoushazei |
Those who own a car in Japan |
関連情報
Types of taxes and deductions
- Income tax （所得税, shotokuzei）
- Tax deductions
- Residence Tax （住民税, juuminzei）
- Consumption tax （消費税, shouhizei）
- Stamp tax （印紙税, inshizei）
- Taxes for motor vehicles
Other procedures
- Getting tax payment certificates and proof of income
- Income tax returns （確定申告, kakutei shinkoku）
- End of year tax adjustments （年末調整, nenmatsu chousei）
Inquiries
このページに関するお問い合わせ
Office of International Affairs, Department of Homeland Promotion
(020-8570) 10-1 Uchimaru, Morioka City, Iwate Prefecture, JAPAN
Phone number:019-629-5765 Facsimile:019-629-5254
You can access our question form here.