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2013年4月 1日 (月)

Japanese Taxation of Individuals vol.1(日本の税制~個人)

皆様、ブログの更新が大変ご無沙汰してしまい、申し訳ございませんm(_ _)m。

本日は、4月1日。
新年度が始まりました。

小笠原会計事務所も、独立開業して初めての春を無事に迎えることができました。
今後ともどうぞよろしくお願い申し上げます。


今まで、何回かにわたって外国人の税務について書かせて頂きました。

それらも踏まえ、外国人の方のために、日本における個人の税務について書かせて頂きたいと思います。

<参考>

「外国人の税務~その1: 納税者の区分~」
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/post.html

「外国人の税務~その2: 非居住者の税務①~」
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/post-b3d0.html

「外国人の税務~その4: 非居住者の税務③非居住者と居住者
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/post-1.html

「外国人の税務~その5: 非居住者と居住者の区分(補足)~」
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/24-7677.html

「外国人の税務~その6: 永住者の場合~」

http://ogasawara-accounting.tea-nifty.com/hp/2012/12/6-5ac1.html

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The summary below describes "Japanese taaxation of individuals, especially for the territoriality and residence."

An individual's tax status, i.e., permanent resident, non-permanent resident or non-resident, governs the types of income that are subject to national income tax and local inhabitants tax (i.e., prefectural and municipal taxes).
If the income constitutes business income, enterprise tax is imposed in addition to the national income tax and local inhabitants tax.

Individual national income tax is a self-assessed tax and the local taxes are assessed by the local tax authorities. Taxable income is determined on a calendar-year basis. 


Resident and non-resident taxpayers:

An individual taxpayer is classified as either a non-resident taxpayer or a resident taxpayer.
A resident alien taxpayer is further classified as either a non-permanent resident taxpayer or a permanent resident tax-payer. 
The scpes of taxable income, income deductions and applicable tax rates vary according to the classification.


1) Resident taxpayer:

An individual who has a domicile in Japan or who has resided continuously in Japan for a period of 12 calendar months or more is regarded as a resident taxpayer.
Unless the assignment period in Japan is specifically limited to less than 12 months, an expatriate individual is deemed to be resident in Japan and is thus classified as a resident taxpayer immediately upon entry into Japan if the individual has an occupation , profession or assignment that under normal conditions requires residence in Japan continuously for a period of at least 1 year.


2) Non-permanent resident taxpayer:

Expatriate resident taxpayers are further classified as non-permanent resident taxpayers for the first aggregate 60 months of residency of the past 10 years, excluding the first 12 months if they are classified as non-resident taxpayers.  After the aggregate 60 months of residency of the past 10 years, a taxpayer is classified as a permanent resident taxpayer. 
A non-permanent resident taxpayer is subject to income taxes on Japan-source income plus that part of non-Japan-source income that is paid in and/or remitted to Japan.
A permanent resident taxpayer is subject to Japanese taxation on worldwide income.


3) Non-resident taxpayer:

An individual other than a resident taxpayer is classified as a non-resident taxpayer.
A non-resident taxpayer is subject to Japanese income tax on Japan-source income, regardless of where paid. 
Most tax treaties provide for exemption from tax on employment income of a non-resident taxpayer present in Japan for 183 days or less in aggregate during a calendar year or any 12-month period if certain other conditions are satisfied. 

(To be continued....)

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P.S.
この度、「埼玉県社会福祉法人認可等及び介護老人保健施設審査委員会委員」に就任いたしました。
地元埼玉県に貢献できるよう、精一杯頑張ります!


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小笠原会計事務所/OGASAWARA ACCOUNTING OFFICE
公認会計士 税理士/CPA・CPTA
小笠原 薫子/KAORUKO OGASAWARA
URL: http://ogasawara-accounting.my.coocan.jp
お問い合わせはこちらから↓
http://ogasawara-accounting.my.coocan.jp/index5f.html

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« 外国人の税務~その9: 所得控除~ | トップページ | Japanese Taxation of Individuals vol.2(日本の税制~個人) »