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4. 4. Taxes

Revenue Dept. (0476-33-7703)

Foreign nationals are obliged to pay taxes in the same way as Japanese if they have a certain income or taxable assets.

(1) Types of taxes

Taxes in Japan are classified into two categories: national tax, which is paid to the national government,and local tax, which is paid to the local government. There are direct taxes and indirect taxes in each category. Income tax and resident tax are direct taxes. Consumption tax is an indirect tax.

		Direct tax 直接税	Indirect tax 間接税
National tax 国税		Income tax, inheritance tax, gift tax, etc. 所得税、相続税、贈与税など	Consumption tax, liquor tax, cigarette tax, etc. 消費税、酒税、たばこ税、など
Local tax 地方税	Prefectural tax 都道府県	Prefectural inhabitants tax, automobile tax, etc. 都道府県民税、自動車税など	Local consumption tax, prefectural tobacco tax, etc. Golf course utilization tax, etc. 地方消費税、道府県たばこ税、ゴルフ場利用税など
	Municipal tax 市町村税	Municipal inhabitant's tax, fixed asset tax and city planning tax, light vehicle tax, etc. 市町村民税、固定資産税・都市計画税、軽自動車税など	Municipal tobacco tax, etc. 市町村たばこ税など

(2) National tax

Narita Tax Office (0476-28-5151)

1.Income tax

A. What is income tax?

Income tax is the tax charged on the income you earn over the one-year period from January 1 to December 31. You are required to file an income tax return between February 16 and March 15 of the following year. However, the range of taxable income and tax rates will vary, depending on whether you are a resident or a non-resident.

B. How to pay taxes (deduction at source and filing a tax return)

Business owners and self-employed workers must calculate their income, expenses, tax amount, and report the amounts to the taxation office. This is called "income tax return". Please file your tax return on time.
On the other hand, people who receive salaries and bonuses from their companies (salaried income earners) do not need to file their income tax returns. Their companies automatically deduct their income taxes from their salaries every month and pay their income taxes. This is called "deduction at source".

(3) Local tax

1.Resident tax

Revenue Dept. (0476-33-7703)

A. What is resident tax?

This is a tax payable to the municipality where your address is registered as of January 1. This tax is like a membership fee for living in the region as a resident.
Resident tax consists of two parts: per capita portion and income-based portion. The per capita portion is a flat rate levied on you, regardless of your income amount, and the income-based portion is calculated based on your income.

B. Reporting resident tax

If your address is registered in Sakaemachi as of January 1, please submit the resident tax declaration form to Sakaemachi Town Hall between February 16 and March 15. You do not need to submit a declaration form if you fall under the following categories:

• Wage earners or pensioners who did not have any income other than wages or pensions in the preceding year.
• People who filed an income tax return.

C. How to pay resident tax (special collection and ordinary collection)

There are two ways to pay resident taxes: special collection and ordinary collection.

Special collection 特別徴収

If you are an employee of a company, your employer collects your tax by deducting the amount from your monthly salary. Then, your employer pays each month's tax by the 10th of the following month. 給与から天引き（源泉徴収）で納める方法で、給与所得者の勤務先の会社が毎月の給与から税額を差し引き、それを取りまとめて各月分を翌月の10 日までに納めます。

Ordinary collection 普通徴収

Business owners, farmers and self-employed workers receive the municipal tax notice issued by Sakaemachi Town Hall in June. They pay their taxes in four installments, using the notice. When you receive the tax notice, be sure to pay your tax at the town hall or the nearest bank/post office by the due date. You can use automatic payment through an account at a bank or post office. 自営業、農業、自由業などの人は、6月に送られる栄町役場発行の納税通知書で、年間4回に分けて納めます。納付期限までに役場の他最寄りの銀行や郵便局などで必ず納付して下さい。また銀行や郵便局の口座から引き落とす口座振替（自動払込）も利用できます。

2.IFixed asset tax and city planning tax

Revenue Dept. (0476-33-7703)

A. What are fixed asset tax and city planning tax?

Fixed asset tax and city planning tax are taxes levied every year on the owner of property such as land, house, and building that they own as of January 1.

B. Property owners receive the tax notice issued by Sakaemachi Town Hall in May. They pay their taxes in four installments, using the notice. When you receive the tax notice, be sure to pay your tax at the town hall or the nearest bank/post office by the due date. You can use automatic payment through an account at a bank or post office.

(4) Automobile tax/light motor vehicle tax

1.Automobile tax

Sakura Prefectural Tax Office (043- 483-1115)

Automobile tax is levied on owners of automobiles as of April 1 every year. When you receive the tax notice from the public office of Chiba prefecture, be sure to pay the tax at the post office or the bank by the due date.

2.Light motor vehicle tax

Revenue Dept. (0476-33-7703)

Light motor vehicle tax is levied on owners of motorbikes, special small motor vehicles, light motor vehicles, small two-wheeled vehicles, etc. as of April 1 every year. When you receive the tax notice from Sakaemachi Town Hall, be sure to pay the tax at the post office or the bank by the due date.

3.Registration procedure

Automobile tax and light motor vehicle tax are levied on the owners of automobiles and light motor vehicles as of April 1. If you transfer your automobile or light motor vehicle to another person, if you write off your vehicle, or if your vehicle is stolen, go through the procedures for changing ownership or discarding your car at the nearest Land Transport Branch Office (or at Sakaemachi Town Hall in the case of a motorbike with a Sakaemachi number plate). If you do not perform the procedures, the taxes will be Levied on you continuously.