What is the Kakutei shinkoku?
Kakutei shinkoku (self-assessed year-end tax return) is the process of calculating the amount of income tax due on total net income earned between January 1 and December 31 each year, filing a year-end return within the time limit, and adjusting the excess and deficit of taxes, such as tax withheld at the source and prepaid tax.
Anyone who has income or profits in Japan is required to pay income tax regardless of nationality. Those who are self-employed, those who hare real-estate income etc, must file their own year-end tax return and pay the correct amount of income tax due. For those employees receiving a salary from a company, basically, the company will withhold and make the tax payment. However, if you fall into one of the following categories (1, 2, or 3), then you are required to submit your own year-end return and pay any taxes due.
1. If your salary and wage income exceeded 20,000,000 yen
2. If you receive a salary from one place and income from a source other than the salary or retirement income exceeds a total of 200,000 yen.
3. If you receive a salary from two or more sources and the income not subjected to a year-end adjustment by a company (or other income excepting salary and retirement income) exceeds a total of 200,000 yen.
A tax return may be required in circumstances other than those mentioned above.
There are also tax deductions if you apply, for people who are roobbed or experience a disaster,or guit a job and do not find on other job with in the same year,or in other circumstances.
〔Structure of income tax returns〕
A, ② Gross income － ③ Amount deducted from Gross income = ① Net income|
B, ① Net income － ④ Exemptions and Deductions = ⑤ Taxable income
C, ⑤ Taxable income x Tax rate =
⑥ Income tax
D, ⑥ Income tax － ⑦ Amount deducted from
Income tax = ⑧ Self-assessed tax
The frame limit for submitting a year-end income tax return and consultations is
for one month from following year February 16, to March 15, but if you apply only for tax return, you can declare from February 2.
If you return to your home country after the above date then you are required to submit a tax return to your local taxation office for the period of time from January 1 of that year to the date of departure.
Even if a tax return is unnecessary, by making a submission it is possible that you may be eligible for a rebate (partial reimbursement for taxes paid).
The main types of exemptions and deductions are as follows;
|Type||Eligibility (for residents of Japan)|
|Deduction for social insurance premiums||Those who have paid; National Health Insurance premiums, National Pension Insurance premiums and Nursing-care Insurance premiums etc.|
|Deduction for life insurance premiums||Those who have paid; life insurance premiums and private pension premiums|
|Deduction for earthquake insurance premiums||Those who have paid; earthquake insurance and long-term casualty insurance |
|Exemption for widows or widowers||If you are a widow or widower|
|Exemption for working students||If you are working student|
|Exemption for the disabled||If you, your spouse or dependents are disabled|
|Basic exemption ||All tax payers are entitled to deduct 380,000 yen from their taxable income|
|Exemption for spouses||If your spouses wage income is up to 1, 030,000 yen|
|Special exemption for spouses||If your total annual income is up to 12,310,000 yen and your spouses wage income is more than 1,030,000 yen but less than 1,410,000 yen|
|Exemption for dependents||If you have dependents,and their wage income is up to 1,030,000yen.|
|Deduction for medical expenses
||If you have paid exceeding a certain amount of medical expenses.|
|*Special credit for loans relating to a dwelling||If you have purchased a dwelling or carried out additions or improvements with a 10 year or longer loan|
|*Credit for foreign tax||If you have paid tax corresponding to income tax overseas|
|Credit for donations
||If you have donated such as for a nation or local governments, donations related to earthquakes|
There are also other exemptions and deductions. In order to receive any of the above exemptions and deductions it is necessary to fulfill the obove conditlons and also certain other conditions. The extent of taxation different for non-residents. Please inquire at your local taxation office.
Detail here(National Tax Agency web site with English guide)（only）
Location of Regional Taxation Bureaus and Taxation Offices related to Kobe city
|Taxation Office||Jurisdictional area||Telephone number||Location|
|Osaka Regional Taxation Bureau||Including Hyogo prefecture||06-6941-5331||Osaka Joint Government Building No.3 |
1-5-63 Otemae, Chuo-ku, Osaka
|Kobe Taxation Office||Chuo Ward||078-391-7161
2-2-20 Nakayamatedori, Chuo-ku, Kobe
|Suma Taxation Office
||Suma Ward, Tarumi Ward
||5-2-18 Kinugakemachi, Suma-ku, Kobe
|＜Final Income Tax Return Office＞
Kobe Municipal Marine Hall Floor 2
3-125-26 Hiraiso, Tarumi-ku, Kobe
*From February 1st (Tue) through February 28th (Mon)
Open hours 9:00-12:00 & 13:00-16:00
|Nagata Taxation Office
1-4 Mifune-dori, Nagata-ku, Kobe
|Nada Taxation Office
||2-1-2 Izumidori, Nada-ku, Kobe
|Hyogo Taxation Office
||Hyogo Ward, Kita Ward, Sanda City
2-1-4 Mizuki-dori, Hyogo-ku, Kobe
|Akashi Taxation Office
||Nishi Ward, Akashi City
1-12-1 Tamachi, Akashi-shi
Please see the National Tax Agency homepage for other taxation offices and maps（Japanese only）
The translation is based on the data available as of July, 2013. Please note that new systems, system changes etc. may have been introduced after this date. Responsibility for the linked websites lies with their creators. Kobe City accepts no responsibility for their content etc.