Tokyo personal tax rate

Individuals engaged in certain businesses specified in local tax laws must pay enterprise taxes. Taxable income for enterprise tax purposes is generally calculated in accordance with the provisions for calculating income for income tax purposes, except where special stipulations apply.

Returns must be filed by March 15, and taxes must be paid in August and November in accordance with tax notices issued by the prefectural government. Shaded areas in the table signify that both domestic and foreign properties are taxable and white areas signify that only domestic properties are taxable. Those qualified for status of residence according to Appended Table I of the Immigration Control and Refugee Recognition Act and have an address in Japan for less than 10 years in the past 15 years.

Those without Japanese nationality and have an address in Japan for less than 10 years in the past 15 years, and who falls under one of the following categories. If the following applies to the person in this category, only domestic property is subject to tax:. Where the property has been acquired through a gift from a short-term non-resident donor, two years have elapsed since the day on which the short-term non-resident donor ceased to have an address in Japan without having an address in Japan again.

The term "short-term non-resident donor" means a donor who made the gift within the last two years, did not have an address in Japan at the time of the gift, but had an address in Japan at any time within ten years before the gift. During the fifteen years before ceasing to have an address in Japan, the donor had an address in Japan for more than ten years limited to a person who did not have Japanese nationality continuously for that period.

When an asset is acquired by a gift from a non-resident foreign person between April 1, and March 31, a person who does not have an address in Japan and does not have a Japanese nationality continuing from April 1, until the time of the gift. In this case, regardless of the nationality of the person who received the properties and the address of the person who gave the properties, all of the properties acquired are taxable. When expatriates passed away or gave a gift while in Japan.

When a foreign resident acquired a property by inheritance and so on from an expatriate in Japan, if the address of the person who gave the properties at the time of giving the properties was in Japan, all of the properties acquired are subject to tax, regardless of the nationality of the person who received the properties.

Even in the case of expatriates having passed away by an accident etc. After expatriates have returned home on completion of their business in Japan. Overview of Japanese corporate tax system for investment in Japan.

Domestic-sourced income. Overview of corporate income taxes corporate tax, corporate inhabitant tax, enterprise tax. Overview of withholding income tax.

Tax treaties. Overview of consumption tax. Overview of individual tax system. Other principal taxes. Other principal corporate taxation regarding international transactions. Handling of corporate, local, and consumption taxes depending on capital amount. Consultation with specialists on accounting and tax support. These documents are not published by competent authorities and therefore are not official. For those who are going through the official procedures, please obtain the latest official documents from the competent authorities and related bodies or consult a person who specializes in advising on such information and procedures.

While JETRO makes every effort to ensure the accuracy of the information it provides, no responsibility is accepted by JETRO for any loss or damage incurred as a result of actions based on the information provided in these documents or provided by the external links listed on these pages.

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Current job openings:. Corporate Tax Rate. Personal Income Tax Rate. Sales Tax Rate. Social Security Rate. The actually applied rate, however, is not necessarily this General Rate. For designated developing countries, the Customs Tariff Law and the Temporary Tariff Measures Law also provide Preferential Rate GSP which is applicable to certain products and naturally lower than any of the above rates.

Most of the Customs duties are assessed at ad valorem rates, which are applied to the dutiable value of the imported goods. Some items including certain alcoholic beverages and cereals, however, are dutiable at a specific rate, and others are dutiable at a compound rate such as a combination of both ad valorem and specific rates.

In , the average applied rate for all goods is 1. Specifically, Full details of the tariff schedule are available in the table of Customs Tariff Schedules of Japan. In order to facilitate clearance, the following options are available for personal effects and small packages. With regard to personal effects, the Customs Tariff Law provides for considerably simplified classification, and the schedule of Customs duty, consumption tax, and other internal taxes is laid down in a combined form.

When the total Customs value of commercially imported goods is , yen or less per importation, the simplified tariff schedule is applicable. The Advance Classification Ruling allows importers to receive information regarding the applied tariff to a particular item before they lodge import declarations. This system makes Customs clearance procedures much more prompt and problem-free, thus benefiting importers in their preparation of cost estimates and sales plans.

Japan Customs provides an advance classification ruling either formally or informally according to the form of request. An inquiry in writing is provided in the form of a response paper. Please attach the form at the time of declaration.