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Tax payment certificate and proof of earnings |
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When you change your status of residence, enter your child into nursery school, or apply to move into public subsidized housing, you may need a tax payment certificate and proof of earnings. If you need these documents, please apply to the administrative office of the municipality where you are residing as of 1 January of the year in question (a fee will be charged).
Furthermore, the following items also constitute proof of income etc.: a copy of the income tax returns(please refer to 2-1(2)), the certificate of income and withholding tax(please refer to 2-1 (3)).
5-1 Procedures for avoiding double taxation
There are many cases where funds earned through working in Japan are used to start up a business or used to purchase land in the person’s own country. There is a risk that in such cases double taxation could occur, whereby a large amount of tax is demanded by your own country. For this reason, Japan has signed bilateral tax treaties with the United States, China, South Korea, Brazil, Indonesia, the Philippines, Thailand and other countries (please refer to the following chart) to avoid double taxation; by proving that you paid tax on your income in Japan, you can avoid double taxation when you return to your own country.
Chart listing countries with which Japan has signed bilateral treaties As of January 2004
| No. |
Country |
No. |
Country |
No. |
Country |
| 1 |
Ireland |
16 |
Singapore |
31 |
Bangladesh |
| 2 |
United States |
17 |
Switzerland |
32 |
Fiji |
| 3 |
Israel |
18 |
Sweden |
33 |
Philippines |
| 4 |
Italy |
19 |
Spain |
34 |
Finland |
| 5 |
India |
20 |
Sri Lanka |
35 |
Brazil |
| 6 |
Indonesia |
21 |
Thailand |
36 |
France |
| 7 |
UK |
22 |
China |
37 |
Bulgaria |
| 8 |
Vietnam |
23 |
Former Czechoslovakia (Note 1) |
38 |
Belgium |
| 9 |
Egypt |
24 |
Denmark |
39 |
Poland |
| 10 |
Australia |
25 |
Germany |
40 |
Malaysia |
| 11 |
Austria |
26 |
Turkey |
41 |
South Africa |
| 12 |
Netherlands |
27 |
New Zealand |
42 |
Mexico |
| 13 |
Canada |
28 |
Norway |
43 |
Romania |
| 14 |
South Korea |
29 |
Pakistan |
44 |
Luxemburg |
| 15 |
Zambia |
30 |
Hungary |
45 |
Former USSR (Note 2) |
(Note 1) The treaty signed with former Czechoslovakia continued to be applicable to the Czech Republic and the Republic of Slovakia.
(Note 2) The treaty signed with the former USSR continues to be applicable to the Russian Federation, the Republic of Kyrgyzstan, the Republic of Georgia, the Republic of Tajikistan, the Republic of Uzbekistan, Turkmenistan, Ukraine and the Republic of Armenia, the Republic of Belarus and the Republic of Moldova.
Source: National Tax Agency
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