Taxation of Wages for International student in Japan

There is a tax deduction when you receive your payment from a part-time job. Japanese taxing system is briefly explained as follow.

Two Kinds of Tax for a Part-timers

National tax deducted from the part time job salary is called "Income tax". An employer of a company or a shop owner will deduct this tax money and pay to the department of revenue instead of you. The income tax is based on the amount earned from jobs. If it is a translation work, tax deduction will be 10% for those who stay in Japan for more than one year and 20% for those whose income is more than 1,000,000 JPY. The National revenue office will report your income information to the local offices and you will be charged local municipal Taxes separate from the national tax.

National Tax is Based on Annual Income

The income tax that is paid to the country is deducted from each wage, but the final amount of deduction will be based on the total salary of the year. From February 16 to March 15 of each year, tax payers must file for the income tax (based on annual income minus the expenses and exemptions) by reporting whether or not the paid amount is larger or smaller than it should be. The exceeded amount, if there is any, will be refunded.

Go to Revenue Office for Filling in Income Tax Form

Income tax report has to be made at the revenue office of your residency in the set period from 16th of February to 15th of March every year. If you do not know the location of the revenue office, please contact a local ward or a city office for information. Filing is done by filling in a form and returning it to the revenue office. If it is your first time and do not know how to do it, the officer there will be wil1ing to give advices, please take with you your tax withholding form.