Learn about the types of tax and social security payments you'll need to make when receiving income or being employed in Japan.

• Income Tax

  A progressive tax applied to individual income earned in Japan.

• Resident Tax

  A local tax based on income, typically paid to the city or ward where you live.

• Health Insurance

  Mandatory insurance covering medical expenses, calculated as a percentage of income.

• Pension (Nenkin)

  Mandatory contributions to the national pension system (called "nenkin"), providing retirement benefits.

• Sales (Consumption) Tax Page Coming Soon

  A flat tax applied to most goods and services in Japan, currently set at either 8% or 10%.

• Inheritance Tax Page Coming Soon

  A tax applied to the transfer of assets upon death, with progressive rates based on the inheritance amount.

• Gift Tax Page Coming Soon

  A tax on monetary or asset gifts exceeding annual exemption limits.

• Blue Form Tax Returns

  A tax filing system in Japan allowing for additional deductions, but with more complex record-keeping required, for self-employed individuals.

• White Form Tax Returns

  A basic tax filing system in Japan for self-employed individuals without the benefits of the Blue Form.

Effective tips to reduce the amount of tax you pay and how certain types of deductions are calculated.

• Dependent Spouse Deduction

  A deduction for taxpayers supporting a spouse whose income is below ¥1,030,000.

• Dependent Children Deduction

  A deduction for taxpayers supporting children below a certain age.

• Elderly Dependent Deduction

  A deduction for taxpayers supporting elderly family members, typically parents aged 70 or older.

• Housing Loan Deduction

  A tax deduction for homeowners paying off mortgages on qualifying properties.

• Medical Deduction Page Coming Soon

  A deduction for medical expenses exceeding a certain threshold within a tax year.

• Employment Income Deduction

  A standard deduction applied to employment (salary) income for those employed by a company.

Japan offers many different types of investment accounts, some with tax benefits attached! Learn more about each type of account.

• NISA Page Coming Soon

  A tax-advantaged investment account in Japan that allows individuals to invest and receive tax-free investment gains.

• iDeCo

  A personal pension account in Japan offering tax deductions on contributions, aimed at building retirement savings.

• Designated Investment Account Page Coming Soon

  A taxable investment account with simplified reporting options for tax purposes.

• General Investment Account Page Coming Soon

  A standard investment account without special tax benefits or reporting simplifications.

Information specifically concerning foreign residents, or those with income and assets overseas.

• Overseas Assets Report (OAR) Page Coming Soon

  A required declaration of foreign-held assets exceeding ¥50 million.

• Foreign-Source Dividends Page Coming Soon

  Taxable income received from dividends paid by foreign companies.

• Foreign Income Page Coming Soon

  Income earned abroad that may be subject to Japanese taxation, depending on residency status.