日本の税金制度 / The system of taxation in Japan(for student)

更新日:2020年02月20日

The system of taxation against an individual's income in Japan(for student)

Overview

The system of taxation in Japan against an individual's income consists of two parts: income tax collected by the central government and resident tax (also known as municipal and prefectural tax) collected by prefectures and municipalities.
Even if you are a student, if you have income above a certain amount, you have to pay tax in the same way as Japanese nationals, irrespective of your own nationality.

1  Income tax

This tax is collected by the central government, based on an individual's income from January to December of that year.
 If you have income from a wage or salary, your employer will generally deduct income tax in advance from your wage/salary payment, but if you have income from a number of sources, you need to file a tax return at the local Tax Office before March 15th of the year directly after the year for which the return is being made. (When you file a tax return in this way, you may sometimes receive a refund of a part of the income tax that was deducted from your wages/salaries.)

2   Resident tax

This tax is levied by prefectures and municipalities, based on an individual's income from January 1st to December 31st of the previous year.
It is payable to the municipality where the individual's address is registered as of January 1st of the year in question.
Resident tax is calculated based on the income tax return submitted by the individual, and on 'wage/salary payment reports' submitted to the municipality by employers, etc. Payment slips are sent to individuals around the beginning of June, and payments must be made by the dates indicated on the slips. (If you leave Japan on or after January 2nd, you are still liable to pay resident tax.)

Basic taxable income figures


The following are the basic figures for whether tax is payable or not for students with an earned income. The amount of tax payable is also shown.

The amount of tax payable
  Earned income Income tax Resident tax
1 0~930,000 yen Not payable Not payable
2 930,001~1,000,000 yen Not payable Payable (5,500 yen)
3 1,000,001~1,300,000 yen Not payable Payable (5,500-8,500 yen)
4 Over 1,300,000 yen Payable (at least 100 yen) Payable (More than 8,500 yen)

The figures for 3. and 4. above include the tax reduction for working students. If the individual has dependent relatives, or is paying insurance (health insurance, pension, life insurance, earthquake insurance, etc.), the figures shown above may be reduced in some cases.

Making a declaration of income (general)

If you have a level of income that means you need to pay resident tax, it is possible that the amount of resident tax you have to pay may be able to be reduced, so please declare your income at the City Office. (Reductions may be possible if the tax reduction for working students and any other applicable deductions have not been applied on your certificate of tax deducted.)

  • Necessary documents, etc.: student ID, certificate of tax deducted (源泉徴収票) issued by your employer, other applicable documents.
  • Where to declare your income: at the municipal office of the municipality where you are registered as a resident (in Higashihiroshima City, go to the Municipal Tax Division on the fifth floor of the City Office).

Please declare your income at the Tax Office if you believe you are eligible to receive a refund of income tax.
If you have filed a tax return for income tax, the Tax Office will notify the municipal office of the contents of your return, so there is no need to declare your income at the municipal office.

Making a declaration of income (for foreign students)

 1  If you are receiving a grant(奨励金)

Grant(奨励金) money received from your university, etc., is counted as earned income, and needs to be declared. Please make a declaration of income, bringing the following documents with you.

  •  Your Residence Card
  •  A document showing the amount of your grant
  •  A receipt showing the tuition fees you have paid (this can be counted as necessary expenditure against the grant money you received)

2  If you are exempt from paying tax under the terms of a tax treaty

If you are a foreign student from a country that has a tax treaty with Japan, you may be able to apply to be exempted from the payment of both income tax and resident tax. However, National Health Insurance is not included in the system of exemption. You need to complete the following formalities by March 15th each year.

[Application for exemption from income tax]

Please submit the following documents to the Tax Office, through your employer.

  • The document(s) relating to the tax treaty
  •  Proof of your current status as a student (your student ID card)
[Application for exemption from resident tax]

Please submit the following documents to the Municipal Tax Division of the City Office:

  • A copy of the document(s) relating to the tax treaty that you submitted to the Tax Office (stamped with proof of receipt)
  • Your Residence Card
  • Your student ID

What to do if you are a foreign student leaving Japan

Even if your period of study has finished and you leave Japan, you are still required to pay the tax for any income you earned in the previous year.
If you have any unpaid tax remaining, please ensure it is paid in full before you leave the country. If you leave Japan before the notice of tax payable is issued (in other words, if you leave between January and May), please designate a person to deal with your tax affairs for you (if your income in the previous year is enough to mean that you have
to pay tax).

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