What is Resident Tax?(住民税) Detailed explanation of Japanese resident tax.

What is Resident Tax? (住民税とは)

Resident tax is the tax that you must pay as a worker in Japan. (As long as you have income in Japan, you must pay it.)


Several very important issues related to resident tax. (住民税)

First, most importantly, the resident tax is calculated based on your income in the previous year and paid this year.

In other words, if you come to Japan as a foreigner this year, you will not receive a bill. (Because you didn't get any income here last year.)

But after you work in Japan, you will be taxed. The resident tax can be collected from you in two ways: one is directly deducted from your salary. You may get a tax bill in June if this doesn't happen.


See this page for more details:

外国人の方の個人住民税について - 

https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/individual-inhabitant-tax.html


But there will be a complex issue:

The situation will change if you come to Japan as an international student.

International students can be tax-free, but it depends on your country.

More importantly, you cannot be a student in a language school(日本語学校・外国語学校) or a Vocational college (school)「専門学校」. These two kinds of schools can't let you get tax exemption. But Technical school高等専門学校」 is an exception.


勤労学生控除や租税条約における「学生」は、学校教育法第1条で規定する学校(小学校、中学校、高校、大学、高等専門学校)の学生でなければならず、専門学校や、日本語学校に通う学生については適用外となるため注意しましょう。

From: https://www.n-lights.com/nlplus/international-incometax-taxfree/


Other important things you need to know:

「均等割」と「所得割」

https://biz.moneyforward.com/payroll/basic/13062/#i-3

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