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.
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.
Please use the e-Tax system, by which you can make your tax return from home. From the ‘Final Tax Return Creation’ section of the National Tax Agency’s website, if you follow the prompts on the screen, the amount of your tax, etc., will be calculated automatically, and you can create a final tax return form simply and conveniently.
The created form can be sent by the e-Tax system, or printed and sent by post, etc.
Location where you can make final tax returns for income tax（所得税の申告会場）:
Place:
Saijo Tax Office
Dates:
Friday February 16th, 2024 to Friday March 15th, 2024 (not Saturdays, Sundays or national holidays)
※From Monday February 5th, 2024 to Thursday February 15th, 2024 (not Saturdays, Sundays or national holidays), consultations on refund declarations will be accepted.
An admission number ticket (distributed on the day) will be required.
Admission numbered tickets will be distributed and issued for the date in question.
The reception will be closed as soon as the tickets run out.
Alternatively, you can make an online advance reservation, issued by LINE (applications start on Tuesday February 6th)
※ An admission numbered ticket will be required to enter the Tax Office. Depending on the distribution status of admission tickets, you may be asked to visit at a later date.
※ In principle, you will need to prepare the tax return using your own smartphone.
※ If you have n My Number Card, please bring the password for the electronic certificate for user certification of your My Number Card (a 4-digit password), and the password for the electronic certificate for signing (a password of more than 6 alphanumeric characters and no more than 16 characters).
You can make tax returns on or after March 16th, but the calculations for your municipal tax, etc., may be delayed, so wherever possible, please submit your tax return within the dates shown above.
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.
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：2024年02月01日