Foreign Nationals and Taxes
LastUpDate： November 11, 2011
Income and taxes
(1) Income tax (a national tax)People who have income pay income tax. Income tax is personal income received during one year starting on January 1. However, foreigners are basically dealt with as follows.
Taxpayers file a final income tax declaration at the tax office responsible for the municipality in which they reside. The declaration is filed between February 16 and March 15. Earned income on a salary of \20 million or less has the income tax deducted directly from the salary, so a standard salaried employee does not need to file a final income tax declaration.Please consult the Matto Tax Office (076-276-2345) for further details. Or please consult the National Tax Agency homepage(http://www.nta.go.jp/foreign_language/index.htm).(2) Inhabitant tax (city tax)
- People whose period of stay in Japan is less than one year and who do not have a fixed address in Japan pay tax levied on the income generated in Japan.
- People who have a fixed address in Japan or have lived in Japan for a year or more continuously pay tax on their entire income from Japan and overseas.
- If the person in (2.) does not have Japanese nationality, and if the time that he/she possessed a fixed address or abode in Japan during the past ten years totals five years or less, tax is paid on the entire income generated in Japan and on any other income paid in Japan or remitted from overseas.
* However, in some cases a part of the income may receive an income tax reduction or exemption based on a tax treaty.
Residents pay prefectural and municipal inhabitant taxes. These taxes are known as inhabitant tax and are calculated according to the final tax declaration filed at the tax office responsible for the municipality in which they reside. Inhabitant tax is levied on personal income received during one year starting on January 1. However, in the case of foreigners, it is levied on the following people.
Taxpayers must file a final declaration to the municipality in which they reside as of January 1. However, a final declaration need not be filed by someone who has filed a final income tax declaration or a person whose sole income is income from employment and whose employer has made the year-end adjustment and submitted the salary report to the municipality.
- A person with a fixed address in Japan on January 1 whose period of stay in Japan is one year or more
- A person who has been in Japan for less than a year but whose employment generally requires that he/she lives continuously in Japan for one year or more after entering the country
* However, in cases where income received an income tax reduction or exemption based on a tax treaty, similar treatment may be applied in some cases to inhabitant tax.
Light motor vehicle tax
The municipality in which a light motor vehicle is mainly based levies the light motor vehicle tax on the owner or user of light motor vehicles registered yearly on April 1.Light motor vehicles are mopeds, light automobiles, small-sized special motor vehicles and two-wheeled small motor vehicles.* Automobile tax is levied on other motor vehicles (ordinary automobiles, etc.). Automobile tax is a prefectural tax so for further details please consult the prefectural tax office (076-263-8831).* If the formalities to scrap or transfer a light motor vehicle are completed on or after April 2, the light motor vehicle tax for that fiscal year is levied on the previous taxpayer by the municipality in which it was registered on April 1. The address at which a light vehicle is registered is not automatically altered when the registration of residence is changed, so the tax notice is sent from the same municipality as previously. Please make any changes to the registration of a light motor vehicle at the offices listed below.
For official procedures to register, scrap or change the ownership of light motor vehicles
N.B. Please complete the formalities as soon as possible when a vehicle is scrapped or there is a change in the registered details (change in residence, transfer of ownership, etc.)
||Required Documents etc.
(125cc or below)
(Above 20cc and 50cc or below)
Small-sized special motor vehicle
|Local Tax Section|
Municipal office of the area in which you reside
|Registration||Personal seal of the owner and the user|
Compulsory automobile liability insurance policy
|Deregistration||Personal seal of the owner and the user|
License plate and plate registration certificate
|Change of ownership||Personal seal of the owner and the user|
Compulsory automobile liability insurance policy
(Between 126cc and 250cc)
|Ishikawa Transport Branch Office|
Or the Transport Branch Office of the area in which you reside
|Please contact the office concerned.|
|Two-wheeled small motor vehicles|
(Three- or four-wheeled)
|Light Motor Vehicle Inspection Organization|
Or its regional office in the area in which you reside
Other city taxes
||Contact for Inquiries
|Contact for Inquiries||Levied on people who own fixed assets (land, housing, depreciable assets) in the city as of January 1 every year.||Taxation Section076-227-6037|
|City planning tax||Levied on people who own land and/or housing in the urbanization zone of the city as of January 1 every year.|
|National health insurance tax||Levied on people who are covered by national health insurance.||Health Insurance and Annuity Section076-227-6071|
Payment of town taxes
Please pay city taxes at the City Taxation counter or at one of the financial facilities designated by the town. (Please take your tax notice with you when paying taxes.)
Deadline of the delivery of the city tax
The last day of each month paying a tax is deadline of the delivery.(It is December 25 in the third deadline of the delivery of real estate tax City planning tax,and it is January 4 in the ninth deadline of the delivery of National health insurance taxthe tax.)If the last day of the month is Saturday and Sunday,Holiday,you have to pay a tax on the next day.
|City and prefectural inhabitants tax|
|Real estate tax City planning tax||
|National health insurance tax|
|May.|| ||○1|| ||○2|
|Jun.|| || || ||○3|
|Jur.||○1|| || ||○4|
|Aug.|| ||○2|| ||○5|
|Sep.||○2|| || ||○6|
|Oct.|| || || ||○7|
|Nov.||○3|| || ||○8|
|Dec.|| ||○3|| ||○9|
|Jan.||○4|| || ||○10|
|Feb.|| ||○4|| ||○11|
|Mar.|| || || ||○12|
Assistance for privately-funded overseas students with national health insurance tax
A grant for the national health insurance tax is paid to overseas students enrolled at universities, graduate schools and the like in Ishikawa Prefecture so that they need have no worries about receiving medical treatment.
|市国際友好親善協会（総務企画課内） telephone : 076-227-6026 firstname.lastname@example.org|
Nonoichi City International Friendship & Goodwill Association (Within the General Affairs and Planning Section)
People eligible for the grant and the requirements they must meet
Overseas students who meet all three of the following conditions and who are recommended by the university head are eligible.
- A resident of Nonoichi who is enrolled in the national health insurance scheme
- A person who has the visa status of "overseas student" according to the Immigration Control and Refugee Recognition Act
- A privately-funded overseas student who is enrolled, or is trying to become enrolled, at an institute such as a university in Ishikawa Prefecture, and who is not a government- or prefecture-sponsored overseas student.
The sum of the insurance tax paid according to the stipulation in Article 23 in the Nonoichi Municipal Regulations on National Health Insurance Tax