[Answer]
Taxpayers are classified into the following categories depending on their
tax residency in Japan.
A Resident under the Tax code is defined as
someone who;
1） has residence in Japan
2) has been residing in Japan
continuously for one year or longer
Otherwise you are considered to be a non-resident. Residents are divided into two categories -- Non-permanent and permanent residents. If you don’t have Japanese nationality and have had domicile or residence in Japan for a total of 5 years or less within the past 10 years, you are categorized as a Non-permanent resident. If not, you are treated as a Permanent resident under the Tax Code.
People are presumed to have residence in Japan for income tax purposes when
1) they have a job or other reasons that
requires them to be in Japan for one year or longer upon entering into Japan
(substantial criteria)
2) they have been living in Japan for one year or more since they entered
Japan despite their intention (formal criteria)
The scope of taxation differs depending on residential situation, where
the payment is made and whether the money is transferred to Japan or not.
Non-residents are only taxed for income generated in Japan.
Permanent residents are taxed on the income generated inside and outside Japan, while non-permanent residents are only responsible for paying tax on income earned in Japan and the overseas income transferred to Japan. Actual taxation depends on the bilateral tax treaty between Japan and your country and the type of income you make.
[Answer]
Your employer usually takes care of your income tax adjustment on your behalf at the end of the tax year and collect
shortfall or return overpaid taxes, if necessary. Your employer withholds an
estimated annual income tax at source from your salary each month and pay to
the tax office in advance. However, if your situation changes in the middle of
the year, like when you get married or have a baby, you may be able to claim additional
dependent deductions at the end of the tax year. If there is any discrepancy
between the estimated tax amount and the actual tax amount calculated at the
end of the tax year, your employer settles the balance in the year-end tax adjustment.
To be qualified, you need to submit a declaration of Tax Deduction for
Dependents with your company before the end of the year. You are required to
file a final return even if your income tax is withheld from the source if;
1) you have income exceeding 200,000 yen in addition to your employment income,
2) you have income from more than two sources and the total amount of the income exceeds 200,000 yen,
3) your employment income exceeds 20 million yen
4) you wish to file a medical expense deduction
etc.
[Answer]
A) Final tax
returns are to be filed from February 16 to March 15 every year. Since you
leave Japan earlier than that period, you can designate a tax agent and notify
his/her name to your tax office. The agent will handle your tax affairs after
you have left Japan. The number of eligible dependents for deduction is
determined based on your actual situation as of December 31 of the year of your
departure. In the absence of such an agent, however, you may file a quasi-final
tax return with your tax office before your departure. In this case the number
of eligible dependants is determined based on the situation at the time of your
filing. If your company takes care of your tax for the income generated from
January 1 until the date of your departure, you don’t have to file a tax return.
Osaka Tax Office:
06-6941-5331
[Answer]
According to Article 21 of the Japan-China Tax Treaty, Chinese students
who meet the following conditions are exempt from Japanese taxes on income
or payment received for maintenance, education, study, or training:
① students who are staying in Japan
solely to obtain education, training or special technical experience
② business apprentices or trainees
who are either current residents of China or were residents of China until the
date of arrival in Japan
Chinese students who can claim income tax exemption are those who study at
schools designated under Article 1 of the School Education Law, and do not
include those studying at special vocational schools or schools in the
miscellaneous category, such as Japanese language schools.
To claim exemption, submit an application form for income tax convention (original/copy)
to your employer together with a certificate of enrollment issued by your
school. You can retroactively claim exemption of income tax withheld from
source for up to a certain period. As of April 2009, Japan has signed tax
treaties with 56 countries.
[Answer]
In general, when a person
enters Japan from abroad, accompanied or unaccompanied property that he or his
family members need for personal or business use is, with certain exceptions,
admitted free of customs duties. For more details, please consult Customs
Office.
Osaka Customs:
06-6576-3001-3005
Kansai Airport Branch customs: 0724-5-1600