TsukubaCityInformation
City of Science and Nature

The filing period for Prefectural, City, Income Tax Reports is Feb. 16-Mar. 15. Please file within the dates above at a designated temporary tax filing center.

There are 6 filing centers located at or near each City Hall Branch Office.

If an income tax refund application (Kakutei shinkoku-shou) is not filed, various premium adjustments and certifications based on your income cannot be calculated. These include not only National Health Insurance Tax premiums, but also Senior Healthcare Insurance, Child Support (Jidou teate-tou), and eligibility for income tax exemption. Even those who earn no income are required to file an Income Tax Return if they have not been designated as a dependent family member.

Foreign Residents should confirm with their embassies/consulates for details on any bilateral tax treaties which may affect income tax collection/reporting here in Japan and back home. It is recommended you do this as soon as you arrive and begin work in Japan.

Key Points

Since the Filing Center will be very busy, please prepare early and keep the following points in mind.

1. Those who are reporting Business (Enterprise) Income, Real Estate Income, etc., are asked to prepare their receipts and ledger (accounting) records, as well as a Statement of Earnings and Expenditures (Shuushi uchiwake-shou).
2. Those who are filing for Tax Deductions for Medical Expenses must prepare accounts designated for "Hospital" and "Pharmaceutical" costs, as well as "Medical Treatment for <Patient>". Compile all receipts and prepare an Income Statement. Make sure all receipts indicate Heisei Year 17 (2005).
3. Those who have filed their Income Tax Returns are not required to file their City and Prefectural Tax Refund Applications.
4. The Social Insurance Premiums (National Pension Insurance Premiums or Kokumin Nenkin Hoken-ryou) Deduction Certificate cannot be obtained at your City Office. Please contact the Social Insurance Bureau (See below).

Special Instructions

If you have paid National Pension Insurance Premiums, please present your National Pension Deduction Certificate or receipts from Heisei Year 17. This document can only be attained from the Tsuchiura Social Insurance Bureau)

If you have paid National Health Insurance Tax Premiums, please present your Social Insurance Premium Deduction Certificate when you file your Income Tax Return. It will be sent to you as a postcard from the National Health Insurance and Pension Division (City Hall) by mail. A Certificate of Tax Payment (Nouzei Shoumei) is also acceptable.

Inquiries which require technical interpretation of tax laws, such as those relating to “blue-colored” Income Tax Returns (Aoi-iro Shinkoku), Income from Capital Gains Subject to Aggregate Taxation (Jouto Shotoku), Deductions for Casualty Losses (Zasson koujyo), cannot be answered at the temporary filing centers. You will need to pay a visit to the National Tax Agency—Tsuchiura Local Office.

Who is Required to File?

• People who have Earned Income, and have not undergone Year-end Adjustments (Nenmatsu chousei), as well as those who plan to file for Tax Deductions for Medical Expenses (Iryou-hi koujyo).
• People who have Earned Income, and whose companies have not filed their Earned Income Statements (Kyuuyo Shiharai Houkoku-Shou) with the City.
• People who have Earned Income plus income from other sources, or have 2 or more sources of income.
• People who have received Business Income (Sales, Agriculture, etc.), Real Estate Income, Income from Dividends, Income from Capital Gains Subject to Aggregate Taxation, etc.
• People whose income is solely based on a government-sponsored pension, and are intending to receive Deductions (Tax Allowances) for Social Insurance Premiums, Life Insurance Premiums (Seimei Hoken-ryou), Special Exemption for Spouses and Dependents (Fuyou koujyo), Medical Expenses, etc.
• People who require a Tax-Exemption Certificate.

Earned Income includes income from Part-time, Short-term, Seasonal Work.
Earned Income = Employment Income.

Calculating Taxes

Each income earner should calculate by himself/herself the total amount of income and income tax with respect to the whole income earned during one year (from January 1 through December 31 of the preceding year), file a return during the period from February 16 through March 15, and pay the income tax. In the case of a salaried worker, however, the income tax is generally automatically withheld by his/her employer and a year-end settlement is made. Salaried workers who do not have this settlement made by their employers, and other income earners should file their final Income Tax Return by themselves during the aforementioned period.

What to Bring

1. Tax Return applications (Available at the National Tax Agency -Tsuchiura Local Office or at City Hall branch offices). Those who filed last year will receive these in the mail.
2. Inkan ("Shachihata" brand name stamps/seals or those which have a built-in ink cartridge are not acceptable).
3. Statement of Income (Withholding Tax) for all income types (including pension fund pay outs) for Heisei Year 17 for yourself and those of your dependents.
4. Real Property Income (Fudousan shotoku) and Business Income Earners (Jigyou shotoku) need to prepare and submit a Statement of Earnings and Expenditures.
5. Required receipts and documentation (medical bills, life insurance premiums, Nonlife/Casu alty Insurance Premiums, National Health Insurance Tax (Kokumin Kenkou Hoken-zei), National Pension Premiums, Farmer’s Pension Premiums, etc.). The Certificate of Social Insurance Premiums Deduction Postcard (Shakai hoken-ryou koujyo shoumei-shou) sent out by the City does not include the amount paid towards National Pension Insurance. Please prepare the necessary documentation, including National Pension Payment Receipts or a Proof of Payment Certificate (Shoumei-shou) from the Social Insurance Bureau( Tsuchiura).

6. Those who are eligible for an Exemption for the Disabled must present their Disability Identification Booklet (Shougaisha techou) for the Physically Disabled or a Certification of Disability Exemption at the time of filing. Please present this documentation when filing your tax returns. Contact: Municipal Tax Division, Residence Tax Coordinator. For information about the National Pension Premiums, contact the Tsuchiura Social Insurance Office

Pay Your taxes in a Single Lump-Sum & Receive a Reimbursement

This system rewards taxpayers who pay for all 4 fiscal quarters or a year’s worth of taxes in a single payment during the first quarter. From Fiscal Year 18, the Early Tax Payment Rewards System, which includes the ordinary payments of City/Prefectural Taxes (Ordinary Payments), as well as Fixed Assets (Property) Tax will be amended as follows.

• The upper limit for refunds is 100,000 yen. This program will end in Fiscal Year Heisei 21.

How to Speed up Filing

The tax information center is extremely crowded during February and March. Please consider the following before you come.

• If you have income to report from business or real estate, bring your accounting reports, receipts, and income/expense sheets.
• If you are claiming exemption from medical expenses, organize your receipts, calculate your totals and create a detailed expense report. Make sure all of the receipts are from the previous year.
• People who have submitted an income tax confirmation form do not need to submit city or prefecture residential tax forms.
• The amount that you have paid into the national pension plan cannot be confirmed at the city hall branches. Go to Tsuchiura Social Insurance Office for that information.
• The tax information center cannot deal with complex tax situations such as the blue forms, capital gains, casualty loss deduction. Please go directly to the tax office for help with such issues.

Tax Deductions for Public Nursing Care Premiums

Premiums for the Public Nursing Care Insurance Program for Heisei 17, Jan. 1 - Dec. 31, can be taken as a Social Insurance Deduction when filing for an Income Tax Refund or processing Year-end Adjustments. Category 1 National Pension Policy-holders aged 65 years and over who are eligible for “Special Payments” (Premium Payment Deductions) will receive a Statement of Income (Withholding Tax) from the Social Insurance Agency in late January. However, Social Insurance Tax Deductions based on Public Nursing Care Insurance Premiums (Kaigo Hoken-ryou) which have been deducted automatically from National Pension Payouts will be limited to only those who are National Pension recipients (Pensioners or Nenkin Jyukyuusha).

Note: The Certificate of Payments (Noufushou-tou) for Public Nursing Care Premiums will be combined with the Certificate of Deductions for National Health Insurance Tax (Kokumin Kenko Hoken-zei no Koujyo shoumeisho), and will be sent out at the end of January. Contact: Senior Services Division

Contact

For more information, call the Municipal Tax Division at the City Tax Office, the Tsuchiura National Taxation Office (for medical exemptions, etc.), or the Tsuchiura Social Insurance Office (for pensions). You can also look at the website of the National Tax Agency to read up on your tax obligations.

See also...

• Statement of Income
• Tax Counselling

Topics: Taxes
Relevant for: Residents

Please note: While all efforts have been made to offer accurate and up-to-date information on this site, the information is presented as a guideline and is subject to change without notification. Phone numbers, addresses, and/or policies may have changed since this page was created. Please contact the appropriate section of the City Hall for confirmation of information and city policies.