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Tax Offices in Shiga

回答

Otsu Tax Office TEL:077-524-1111
Jurisdiction:Otsu
Kusatsu Tax Office TEL:077-562-1315
Jurisdiction:Kusatsu, Moriyama, Ritto, Yasu
Minakuchi Tax Office  TEL:0748-62-0314
Jurisdiction:Koka, Konan
Omihachiman Tax Office TEL:0748-33-3141
Jurisdiction:Omihachiman, Higashiomi, Gamo-gun,
Hikone Tax Office TEL:0749-22-7640
Jurisdiction:Hikone, Echi-gun, Inukami-gun
Nagahama Tax Office  TEL:0749-62-6144
Jurisdiction:Nagahama, Maibara
Imazu Tax Office TEL:0740-22-2561
Jurisdiction:Takashima

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Final Income Tax Return From Feb. 16 (Fri) until Mar 15 (Thu), 2018

回答

The following have to file their income tax return at the tax office: Individuals who paid a large amount in medical expenses, those who purchased a house through loan, etc. and requires correction in the deducted amount, those with any income that has not been withheld, those with income from a business, and those receiving salary from more than one company.

Final Income Tax Return

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Spouse Deduction・Special Spouse Deduction

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If the spouse’s income is below a certain amount that has been set, the taxpayer’s tax will be deducted. This is called “spouse tax deduction”. Subject to deductions are the income of the spouse and the taxpayer himself/herself, which will be amended and will be applicable for income taxes from the fiscal year 2018 onwards.
① Taxpayer’s own deductions
The maximum salary income for spouses eligible for income deduction of 380,000 yen will be raised from 1,030,000 yen to 1,500,000 yen. When this income is exceeded, the deduction decreases gradually. It will be eliminated for a yearly income of 2,010,000 yen.
②Taxpayer’s own income restrictions
Income restrictions may be imposed on taxpayers who are appropriate for spouse deductions, etc. When the total income exceeds 9,000,000 yen, the deduction decreases gradually and will be eliminated for an income of 10,000,000 yen

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Income Tax

回答

Every income earner is required to pay income tax. Income tax is levied on annual income earned from January 1, regardless of the nationality of the income earner. However, foreigners living in Japan are subject to a different tax system, depending on their length of stay and type of business, as shown below.
  • A foreigner who has a domicile, or who has lived in Japan continuously for a year or more, or who intends to permanently live in Japan, must pay taxes levied on income from both domestic and overseas sources if the foreigner has stayed in Japan for five years or more.
  • A foreigner who has no intention of living in Japan permanently, but who has had a domicile or residence here continuously for more than one year but less than five years, must pay income tax with respect to any income from domestic sources and the portion deemed remitted to Japan from abroad.
  • A foreigner who has no domicile in Japan and has lived in Japan for less than one year is required to pay income tax only for any income from domestic sources.
Taxpayers must file a final tax return to the tax office having jurisdiction over their residence. Final tax returns are accepted between February 16 and March 15. Salaried workers whose annual incomes are below \20 million have their taxes automatically withheld from their wages, so they do not need to file a final tax return.

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Resident’s Tax

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Residents of Shiga Prefecture are required to pay prefectural and municipal taxes. These taxes are collectively called resident’s taxes, and assessed according to the final tax return filed at the tax office having jurisdiction over the taxpayer’s residence. Resident’s taxes are levied on the entire annual income earned from January 1, regardless of the taxpayer’s nationality. Foreigners living in Shiga Prefecture are subject to a different tax system, depending on their length of stay and type of business, as shown below. Resident’s taxes are levied on the following individuals.
  • Regardless of nationality, those who have a domicile in Japan as of January 1, and have resided in Japan for one year or more.
  • Those who have resided in Japan not longer than one year as of January 1, but are engaged in an occupation which usually requires them to stay in Japan for a year or more.
To pay resident’s taxes, you must file a return at the office of the municipality where your domicile is located as of January 1.

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Various taxes

回答

Real property acquisition tax
This tax is levied on those who have acquired real property.
Automobile tax
All automobile owners must pay the automobile tax to Shiga Prefecture Automobile Tax Office.
Light motor vehicle tax
Owners of light vehicles are required to pay this tax to the tax division of each municipal office.
Fixed property tax
This tax is levied on those who own land and buildings as of January 1 of each year.