GAIJIN GUIDE FIELD ARCHIVE
税金 / TAXES & SOCIAL INSURANCE4 ENTRIES / TAXES & CONTRIBUTIONS

Know what you owe.
Keep the surprises small.

The payslip deductions, the letters from city hall, and the dates worth remembering.

INCOME TAXNational
RESIDENT TAXLocal
PENSION + HEALTHSocial insurance

Four obligations. Different systems.

AT A GLANCE
  • 01 / NATIONAL TAX

    Income tax

    所得税 / Shotokuzei

    A national tax on taxable income for the calendar year. Payroll withholding is an advance payment, not necessarily the final calculation.

    Basis
    Current calendar year
    Who to ask
    Employer / tax office

    Many employees settle through year-end adjustment. Others need a final return, or can file to claim eligible deductions.

  • 02 / LOCAL TAX

    Resident tax

    住民税 / Juminzei

    A local tax generally assessed using the previous year's income, based on where you live on January 1. It is separate from national income tax.

    Basis
    Previous year's income
    Who to ask
    City or ward tax desk

    Collection commonly starts around June, through payroll or municipal bills. Follow the dates printed on your notice.

  • 03 / SOCIAL INSURANCE

    Public pension

    年金 / Nenkin

    Pension contributions fund social insurance, not income tax. Coverage depends on age, employment, and enrollment status.

    Basis
    Enrollment category
    Who to ask
    Employer / pension office

    If payments are difficult, ask about an exemption or postponement. Do not assume that not paying is the same as an approved exemption.

  • 04 / SOCIAL INSURANCE

    Health insurance

    健康保険 / Kenko hoken

    Eligible residents generally need public health coverage, through an employment-based plan or National Health Insurance.

    Basis
    Plan, income & household
    Who to ask
    Employer / municipal desk

    Changing jobs can change your coverage and how you pay. Confirm enrollment dates so you do not leave a gap.

A typical tax year

RECURRING / NOT LIVE DEADLINES
  1. JAN – DEC

    Keep the paper trail

    Save payslips, withholding statements, contribution certificates, and eligible expense or donation records throughout the income year.

  2. LATE YEAR

    Employer year-end adjustment

    Submit your employer's forms and supporting certificates by their deadline. Check whether income or deductions remain outside the adjustment.

  3. FEB – MAR

    Final return for the previous year

    The usual national income-tax filing period is around February 16 to March 15. Exact dates vary by year; refund returns can follow different timing.

  4. FROM JUNE

    Resident-tax collection

    Check the new local-tax notice. Payroll collection usually runs June to the following May; direct-payment installments depend on the municipality.

Current NTA filing guidance

DOSSIER INDEX

4 PROTOCOLS

General information only — tax rules change yearly and depend on your situation. Confirm with official sources or a tax professional before acting.

GAIJIN GUIDE — community field guide. Visa and tax pages are general information only.