Income Tax (National Tax) （所得税（国税））
Income tax is tax levied by the national government. The amount you will be liable to pay during a calendar year (from January 1st to December 31st) is based on your income for that same calendar year.
Payment period（納税時期）
If you have income from wages, normally your income tax is deducted from your wages each month. If you have income other than from wages, or if tax was not deducted from your income at source, you will need to pay the tax amount at the time when you make your final tax return.
Final Tax Return Submissions（確定申告）
A final tax return submission is the process by which you calculate yourself the amount of income you had for a whole calendar year (from January 1st to December 31st of the year directly before the year in which you are making the final tax return) and the amount of income tax, etc. you needed to pay on that income during the same calendar year, and submit a final tax return to the Tax Office by the deadline.
When you have submitted this final tax return, if you have paid too much tax, you will receive a refund, or if you have not paid enough tax, you will have to pay the remainder of the tax you owe.
After the submission of a final tax return, you may need to pay additional income tax, or you may receive a refund if you have paid too much tax.
You need to make a final tax return if you are in the followinga ctegories（確定申告が必要な人）:
- If you have wages from two or more sources;
- If you have wages from one source, and the total of your income other than from wages is more than 200,000 yen.
You do not need to make a final tax return if you are in the following category（確定申告が不要な人）:
If you have wage income from only one source, and your employer has calculated a year-end tax adjustment（年末調整）for you. (A year-end tax adjustment is an exact calculation of your income tax for the calendar year in question, subtracting any income deductions from your wage income for the year.)
How to submit the tax return（申告書の提出方法）：
By e-Tax, or send a printed tax return by post.
You can use your smartphone or computer from home to complete a tax return from the ‘Tax return preparation corner’ on the National Tax Agency's website by following the instructions on the screen, and the tax amount will be calculated automatically, making it easy and convenient to prepare a tax return. The tax return you have created can be sent via e-Tax or printed and submitted by mail. For details, please see the National Tax Agency's website (‘Guide to filing tax returns’).
Venue and schedule for filing tax returns（所得税の申告会場・日程）:
Location: Saijo Tax Office
Opening period: February 17th (Monday) to March 17th (Monday) (excluding Saturdays, Sundays, and holidays)
Reception hours: 8:30-16:00
Consultation hours: 9:00-17:00
- A numbered ticket is required to enter the venue.
- Online advance reservations can be made via LINE.
- Please bring your smartphone and My Number card.
You can make tax returns on or after March 17th, but the calculations for your municipal tax, etc., may be delayed, so wherever possible, please submit your tax return within the dates shown above.
For those applying for dependent deductions, etc. for non-resident relatives（非居住者である親族について扶養控除等の適用を受ける方へ）
If you are applying for dependent deductions, etc. for a non-resident relative, you will need to attach ‘family relationship documents’ for that relative. As there are many errors such as incomplete attached documents, please check the National Tax Agency website (‘For those applying for dependent deductions, etc. for non-resident relatives’) to confirm the necessary procedures.
Inquiries
Saijo Tax Office（Saijo-zeimusyo, 西条税務署）: 082-422-2191
Location: 16-8 Saijo Showa-machi, Higashihiroshima City
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更新日：2025年01月30日