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Tax Offices in Shiga
Answer
Otsu Tax Office TEL：077-524-1111
Jurisdiction：OtsuKusatsu Tax Office TEL：077-562-1315
Jurisdiction：Kusatsu, Moriyama, Ritto, YasuMinakuchi Tax Office TEL：0748-62-0314
Jurisdiction：Koka, KonanOmihachiman Tax Office TEL：0748-33-3141
Jurisdiction：Omihachiman, Higashiomi, Gamo-gun,Hikone Tax Office TEL：0749-22-7640
Jurisdiction：Hikone, Echi-gun, Inukami-gunNagahama Tax Office TEL：0749-62-6144
Jurisdiction：Nagahama, MaibaraImazu Tax Office TEL：0740-22-2561
Jurisdiction：TakashimaConsultation contents
Year-end adjustment《Foreign language version》Various tax returns（such as dependent tax returns）
Answer
The【National Tax Agency】website has made public 《Foreign language versions》of various tax return forms (such as dependent tax returns).
Please make use of these forms in foreign languages.
【Available in 6 languages】
English, Chinese, Portuguese, Spanish, Vietnamese, FilipinoPlease make use of these forms in foreign languages.
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Final Income Tax Return from February 17th (Mon) to April 16th (Thu), 2020 *Extended
Answer
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 ReturnConsultation contents
Consumption tax raised to 10% ↑ (Starting from October 2019)
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- Food (except restaurants and alcohol) and newspaper subscription will remain at 8%.
- To mitigate the burden on households, cities and towns are selling or issuing some families (those exempt from residential tax, those with small children) premium coupons that offer 25% rebates. (valid until 6 months after the tax rise.)
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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 yenConsultation contents
Income Tax
Answer
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.
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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.
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Various taxes