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ENL02-1_2
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<<2-1 Income tax (1) What is income tax? 2-1 Income tax (3) Withholding tax
and certificate of income and withholding tax		 >>

2
National tax
(2) Filing income tax returns
● What is filing income tax returns?
People such as independent business proprietors, farmers and freelancers must calculate their fixed income for the income earned over the one-year period from 1 January to 31 December of the preceding year, calculate the amount of tax to be levied on this sum and file their income tax returns. However, this is not necessary for the majority of salary income earners.
However, salary income earners too will have to file income tax returns in the following cases.
・In cases where the person’s yearly income from his or her salary is more than 20 million yen
・In cases where the person’s salary is paid at more than two places
A copy of the income tax returns can in some cases be necessary when extending or changing status of residence, so you should keep hold of a copy.
* In the event that you have a dependent in your own country, you can receive a deduction for dependents. Therefore, even if you are a salary income earner but are not receiving a deduction for dependents, you should file your income tax returns and then receive a tax refund.
Reference: Hamamatsu City “Canal Hamamatsu” URL:
http://www.city.hamamatsu.shizuoka.jp/hamaJa/10_zeikin_01.htm(Japanese)
http://www.city.hamamatsu.shizuoka.jp/hamapo/10_zeikin_01.htm(Portuguese)

● Necessary documents for income tax returns
Necessary documents Place to submit From when/until when Fee
1 Income tax returns form (available at your tax office)
2 Item proving your income over the preceding year (certificate of income and withholding tax, or proof of payment form)
3 Alien registration card
4 Items necessary to receive a deduction for dependents (birth certificate of dependent in your own country, proof of remittance of money etc.)
5 Items necessary for insurance premium deduction (Proof of insurance deduction)
6 Personal seal or signature
etc.		 Tax office From 16 February to 15 March of the year in question Free
Income tax returns form, A, page 1
Income tax returns form, A
Source: National Tax Agency
Income tax returns form, A, page 2
Income tax returns form, A
Source: National Tax Agency


<<2-1 Income tax (1) What is income tax? 2-1 Income tax (3) Withholding tax
and certificate of income and withholding tax		 >>

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