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Japanese Taxation System
Taxation of Foreign Nationals
Income Tax
Income Tax Returns
Tax Deductions
Income from Wages and
Salaries
Inhabitant’s Tax
Consumption Tax and Local Consumption Tax
Stamp Tax
End of Year Tax Adjustments
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Taxation of Foreign Nationals
Regardless of nationality, all those resident in Japan must pay Japanese taxes.
| Tax |
Foreign Nationals Subject to Taxation |
| Income Tax |
Residents with income earned in Japan |
| Individual Inhabitants Tax(Prefectural and Municipal) |
Those resident in Japan as of 1 January |
| Consumption Tax |
Entities which become taxable business enterprises as a result of transactions in Japan |
| Stamp Tax |
Those who conclude contracts or monetary agreements in Japan |
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