Residence Tax, Income Tax, and Income Tax Returns
You will need your Individual Number (My Number) when reporting your taxes.
Income Tax
Income tax is levied every year based on your income from January 1st to December 31st of the previous year.
The amount you pay for this tax is determined based off how much income you have earned.
Contact
- Gifu Kita Tax Office
1-4 Sengoku-cho, Gifu City
Tel. 058-262-6131 - Gifu Minami Tax Office
4-22-2 Kano Shimizu-cho, Gifu City
Tel. 058-271-7111
This tax is collected in the two following ways
- Tax withholding slip
If your company pays income tax on your behalf, they will deduct a portion of it from your salary each month. - Filing an income tax return
Those that the following applies to have to file an income tax return at a tax office.- Those that have income besides employment income (e.g. public pension income, real estate income, etc.)
- Those that have quit their job during the year and are still unemployed as of December 31
- Those that did not file a year-end tax adjustment with their employer
- Those who are trying to receive medical fee exemptions, etc.
- Those with incomes from multiple companies
Filing locations
Tax office with jurisdiction over your address
If leaving the country
You have to file a return for the income you earned from January 1 until the day you leave the country and estimate the amount of tax you will owe on it.
Residence Tax (municipal and prefectural taxes)
Contact
Residents' Tax Division (Gifu City Hall, 3F／Tel. 058-214-2063)
Residence tax is levied against individuals and businesses. It is calculated based on the previous year's income and owed to the municipality that you lived in as of January 1.
Even if you left the country on or some time after January 1st, you are still legally required to pay the tax.
Forest Environmental Tax （national tax）
Contact
Residents' Tax Division (Gifu City Hall, 3F／Tel. 058-214-2063)
The Forest Environmental Tax is a tax paid to the government for the purpose of stably securing local financial resources necessary for forest development, maintenence etc. Beginning in FY2024, an annual tax of 1,000 yen per person, together with the inhabitant tax, will be levied on those who have a domicile in the country.
Even if you left the country on or some time after January 1st, you are still legally required to pay the tax.
Requirement to attach supporting documents proving you have any dependent relatives living overseas in order to receive exemptions
Starting from 2017, in order to receive any exemptions for dependent relatives living overseas, it has become required to attach documents to prove their situation and relationship towards you.
However, after January 2023 (Fiscal Year Taxation Period 2024), family members, siblings, relatives, etc. between the ages of 30 and 70 will be excluded as dependents if they do not meet any of the conditions listed below.
- Those who no longer have a domicile or residence in Japan due to studying abroad.
- Those with disabilities.
- Those who receive living or educational expenses totaling 380,000 yen or more annually from a taxpayer who declares exemption for dependents, etc.
Types of exemptions
- Dependent exemption
- Spousal exemption
- Special spouse exemption
- Disability exemption (including dependent relatives under the age of 16)
Necessary documents
- A document(s) proving that the dependent(s) is a relative of your family
- A document(s) showing that you are sending the dependent(s) money
