The Japanese tax system takes a hefty 40.5% from people earning ¥72,000,000 yearly. This means ¥4.32 goes to the government from every ¥10 earned.
Japanese tax regulations can overwhelm expats with their complexity. Your income tax could range from 5% to 45% based on your earnings . Understanding your tax obligations is vital. The average salary hovers around ¥6.2 million annually (¥6.9 million in Tokyo) . You should know exactly how much you can keep.
Japanese tax laws treat residents and non-residents differently. The government taxes residents on their worldwide income. Non-residents pay taxes only on Japanese-source income. The consumption tax rate stands at 10% for most items. Food, drinks (excluding alcohol and dining out), and newspaper subscriptions enjoy a reduced 8% rate.
This piece will help you calculate your 2025 Japanese taxes accurately. We cover everything from progressive tax structures to deduction opportunities. Our goal is to help you pay exactly what you owe – not a yen more!
Understanding the Japan Tax System
Image Source: Universal Tax Professionals
The Japanese tax system allocates revenue between different government levels based on each taxpayer’s financial capacity. Japan’s system needs you to understand multiple layers and categories to calculate your tax liability correctly, unlike countries with simpler structures.
National vs Local Taxes
Japan’s tax system splits into two main categories: national taxes and local taxes [1]. The central government collects national taxes, while prefectural and municipal governments handle local taxes [1].
National taxes include:
- Income tax (所得税)
- Corporate tax
- Consumption tax (currently 10% for most items, 8% for food and drinks except alcohol) [2]
Local taxes consist of:
- Resident tax (住民税) – about 10% of taxable income [3]
- Property tax
- Vehicle-related taxes
Your total tax obligation in Japan needs careful planning because resident tax calculations use your previous year’s income, not current earnings [3]. Many expats get caught off guard by this timing difference and need to budget these payments in their second year.
Progressive Tax Rates Explained
Japan uses a progressive income tax system that increases rates as your income grows [1]. The national income tax rates for 2025 range from 5% to 45%, with seven brackets [3]:
| Taxable Income (JPY) | Tax Rate (%) |
| 0-1,950,000 | 5 |
| 1,950,000-3,300,000 | 10 |
| 3,300,000-6,950,000 | 20 |
| 6,950,000-9,000,000 | 23 |
| 9,000,000-18,000,000 | 33 |
| 18,000,000-40,000,000 | 40 |
| Over 40,000,000 | 45 |
Japan’s highest income tax rate once reached 70% but decreased over time [1]. The 45% bracket for income over ¥40 million came into effect in 2015 to improve income redistribution [1].
Residents must pay an extra Special Income Tax for Reconstruction at 2.1% of their income tax amount [4]. This extra tax helps rebuild areas affected by the Great East Japan Earthquake [4].
Who Needs to Pay Tax in Japan?
Your tax obligations depend on your residency status, which falls into three categories:
- Non-resident: People living in Japan for less than one year without their primary residence here pay taxes only on Japan-earned income [3].
- Non-permanent resident: Residents who lived in Japan for less than five of the last ten years without Japanese citizenship get taxed on all Japan income plus any foreign income brought into the country [3].
- Permanent resident: Anyone living in Japan for five or more of the last ten years must pay taxes on worldwide income, regardless of where they earned it [3].
Keep in mind that these tax residency classifications differ from visa types. Tax treaties between Japan and over 50 countries (including the US, UK, Canada, and Australia) might override standard guidelines [2].
Getting to know these basics of Japan’s tax system helps you calculate your tax obligations accurately and make smart financial decisions during your stay in Japan.
Residency Status and Its Impact on Tax
Your tax classification in Japan determines what income gets taxed and at what rates. The Japanese tax system puts individuals into three different categories, with tax treatments that vary substantially.
Resident vs Non-Resident
Japanese residency status depends on your presence in the country, not your visa type. You become a resident when you have a domicile (jusho) in Japan or have managed to keep a temporary place of abode (kyosho) for one year or more [3]. The system will classify you as a non-resident if you don’t meet these requirements.
Your residency status creates big differences in how you’re taxed:
- Residents (other than non-permanent residents) pay taxes on their worldwide income [3]
- Non-residents pay taxes only on their Japan-sourced income [3][1]
Non-residents’ Japan-source income has several components. These include employment income from work done in Japan, income from Japanese real estate, dividends from Japanese companies, and interest from Japanese banks [1]. Non-residents usually pay a flat 20.42% national income tax on gross compensation without any deductions [5]. Local municipalities might charge an additional 10% inhabitant’s tax if you’re registered there on January 1 [5].
Non-Permanent Resident Rules
The system also has a middle category called non-permanent resident. This applies to people who:
- Aren’t Japanese nationals
- Have lived in Japan for less than five years in the last ten-year period [1][3]
This “five-year rule” plays a vital role in expats’ tax planning. Non-permanent residents face a unique tax situation. They pay taxes on:
- All income except foreign-source income not sent to Japan [3][6]
- All income from Japanese sources [3][6]
- Foreign-source income paid in Japan [3][6]
- Foreign-source income paid abroad but sent to Japan [3][6]
Capital gains from abroad might not count as foreign-source income. Then they become taxable in Japan whatever the remittance status [6]. Living in Japan for five years within a ten-year period automatically makes you a permanent resident for tax purposes. This means you’ll pay taxes on worldwide income [1].
Tax Treaties and Exemptions
Japan’s tax treaties with more than 50 countries prevent double taxation and boost economic exchange [4][3]. These agreements can change your tax obligations substantially since they take precedence over domestic law [4].
Tax treaties usually have:
- Modified definitions of residency and permanent establishment
- Lower withholding tax rates on dividends, interest, and royalties
- Special provisions for students, professors, and diplomats
- Ways for tax authorities to exchange information [4]
To cite an instance, see how non-residents without a permanent establishment in Japan might not pay taxes on interest from Japanese government bonds under certain conditions [4]. You might also get tax relief under applicable treaties if you stay in Japan for 183 days or less and earn income from non-Japanese employers [1].
The process to claim treaty benefits requires you to submit an ‘Application Form for Income Tax Convention’ with necessary attachments. Submit these to your payer’s jurisdiction tax office before the payment date [1]. Foreign tax credits help prevent double taxation on income already taxed elsewhere [7].
Your residency status creates the foundation for calculating taxes correctly in Japan. You should review your status each year as your situation changes, especially when you’re close to the five-year mark that turns non-permanent residents into permanent ones for tax purposes.
Types of Taxable Income in Japan
Japan’s tax system classifies income into several categories. Each category has its own way of calculation and tax treatment. You need to know which category your earnings belong to for proper tax planning and compliance with Japanese tax law.
Types of Taxable Income in Japan
Employment Income
Employment income (給与所得 – kyuyo shotoku) covers wages, salaries, and bonuses from employment. The calculation method is different from other income types because Japan uses a special deduction system just for employment earnings.
The taxable income calculation starts by subtracting the employment income deduction from your gross salary. This deduction changes based on your salary range. Let’s look at an example with a ¥5 million salary in 2024:
- ¥5,000,000 ÷ 4 = ¥1,250,000
- ¥1,250,000 × 3.2 – ¥440,000 = ¥3,560,000 [8]
Your taxable employment income would be ¥3,560,000. This deduction system lets you account for work-related expenses without listing them individually.
Business and Freelance Income
Business income (事業所得 – jigyō shotoku) applies if you’re self-employed, a freelancer, or a sole proprietor. Unlike employment income, you can deduct actual expenses from your business income.
The business income calculation is straightforward: Gross Income – Expenses = Net Income Net Income – Deductions = Taxable Income [9]
You must file taxes if:
- Your yearly freelance income is more than ¥480,000
- You have a job and earn over ¥200,000 from side business [9]
Filing taxes might get you a refund even if your side income is below ¥200,000. The “Blue Filing” system gives extra deductions and benefits to registered businesses.
Capital Gains and Dividends
Investment income mainly includes dividend income (配当所得 – haitō shotoku) and capital gains (譲渡所得 – jōto shotoku).
Japanese tax law gives you two options for dividend taxation:
- Add it to your other income for total taxation
- Pay a flat 15% income tax plus 5% inhabitant tax separately [10]
You can combine capital gains from listed shares with dividend income and interest from specific bonds under certain rules. Non-residents pay 15% withholding tax on dividends from Japanese companies for portfolio investments, or 20% for other cases [11].
Non-residents don’t pay tax on interest from publicly traded bonds. Other interest income usually has a 15-20% withholding tax [11].
Rental and Other Income
Rental income (不動産所得 – fudōsan shotoku) is a big source of income for many investors. Here’s how to calculate taxable rental income:
Gross Rental Income – Work to be done = Rental Income [12]
You can deduct these expenses:
- Property taxes
- Insurance fees
- Depreciation expenses
- Repair costs
- Loan interest
- Management fees [12]
Non-residents who earn rental income from Japanese properties pay 20.42% withholding tax [13]. This amount might change after filing a final tax return.
Other income types include:
- Interest income (利子所得) from savings accounts and bonds
- Occasional income (一時所得) from one-time events like lottery winnings
- Retirement income (退職所得) from lump-sum retirement payments
- Timber income (山林所得) from selling timber [14]
These income classifications are the foundations of tax calculation in Japan. Each type has its own rules for deductions, exemptions, and reporting. A Japan tax calculator will give you accurate results if you identify your income types correctly and help you get all possible deductions.
Deductions and Allowances You Can Claim
Smart taxpayers know how to use all available deductions to lower their tax liability in Japan. These deductions could save you thousands of yen each year, so let’s look at what you can claim on your 2025 tax return.
Standard and Employment Deductions
Japanese tax system has a high employment income deduction (給与所得控除) that automatically lowers your taxable employment income. Your income level determines the deduction amount:
For 2025, if your gross employment income is:
- Up to ¥1,900,000: You receive a flat ¥650,000 deduction [2]
- Between ¥1,900,000-¥3,600,000: 30% of employment income + ¥80,000 [2]
- Between ¥3,600,000-¥6,600,000: 20% of employment income + ¥440,000 [2]
- Between ¥6,600,000-¥8,500,000: 10% of employment income + ¥1,100,000 [2]
- Over ¥8,500,000: Fixed at ¥1,950,000 [2]
Residents also get a personal exemption based on total income. Due to rapid price increases, a temporary increased basic exemption applies for 2025-2026:
- Income under ¥1.32 million: ¥950,000 for national tax (¥430,000 for local tax) [2]
- Income between ¥3.36-¥4.89 million: ¥680,000 [2]
- Income between ¥4.89-¥6.55 million: ¥630,000 [2]
The standard levels will return from 2027.
Dependent and Spouse Deductions
Your tax burden can drop when you support family members through dependent deductions. Each qualifying dependent (a relative 16 years or older earning less than ¥580,000 annually) lets you claim:
- Standard dependent deduction: ¥380,000 for national tax [2]
- For dependents aged 19-22: ¥630,000 [15]
- For elderly dependents (70+): ¥480,000 [15]
You have two choices for spouse deductions:
- Regular spouse exemption: ¥380,000 for spouses earning less than ¥1.03 million [16]
- Special spouse exemption: Available if your spouse earns between ¥1.03 million and ¥2.016 million [15]
The special spouse exemption can be up to ¥380,000 and decreases as your spouse’s income increases. Your income must stay below ¥10 million to qualify [2].
Expats claiming overseas dependents or spouses need to submit:
- “Documents Concerning Relatives” proving family relationship [1]
- “Document Concerning Remittances” proving financial support [1]
- Additional documentation for dependents aged 30-69 showing remittances of at least ¥380,000 [1]
Medical, Education, and Donation Deductions
Medical expenses above ¥100,000 (or 5% of your income, whichever is lower) qualify for the medical expense deduction, with a ¥2 million cap [16]. This covers treatments, medications, consultations, and specific health programs for you and your family.
Japanese tax law offers two options for charitable contributions:
You can deduct up to 40% of your total income with the income deduction method. The tax credit directly reduces your tax amount [6]. Smaller donors often save more with the tax credit method.
Educational donations to Japanese universities might qualify for extra benefits. Donations that help students with financial difficulties can get both national and local tax benefits [17].
Japan’s tax system also has these deductions:
- Social security premium deductions
- Life insurance premium deductions
- Earthquake insurance premium deductions
- Casualty loss deductions [18]
Japanese residents in 2024 will get a one-time tax rebate of ¥40,000 per person (¥30,000 for national tax and ¥10,000 for local tax) for themselves and each dependent [19]. This benefit won’t apply if your adjusted 2024 income is more than ¥18.05 million [19].
Your tax burden can drop while staying compliant with Japanese tax law when you understand and apply these deductions correctly.
How to Use the Japan Tax Calculator (2025)
Image Source: SmartStart Japan
You might find calculating your tax liability in Japan intimidating at first, but the right tools can make this process simple. Online tax calculators are a great way to estimate your tax obligations and understand your take-home pay. Let’s get into how you can use these calculators to plan your 2025 taxes.
Step 1: Enter Your Gross Income
Start by collecting information about your total annual income. Japan’s average salary is about ¥6.2 million per year, while Tokyo’s average reaches around ¥6.9 million [5]. Engineers make upward of ¥7.5 million, and full-time convenience store staff earn between ¥2.6-3.1 million [5].
The calculator needs:
- Your annual gross salary or income
- Your preferred currency (usually JPY by default)
- Your payment frequency (monthly, annual, etc.)
Most calculators let you add bonuses separately, which helps because many Japanese companies give substantial semi-annual bonuses that affect tax calculations differently.
Step 2: Add Deductions and Credits
Once you’ve entered your gross income, add your applicable deductions:
- Employment Income Deduction: The calculator figures this out based on your salary. A gross employment income of ¥10,000,000 would get a ¥1,950,000 earned income deduction [20].
- Basic Deduction: This stands at ¥580,000 for national tax purposes [20] and ¥430,000 for local inhabitant’s tax [20].
- Additional deductions such as:
- Dependent deductions
- Spouse-related exemptions
- Medical expense deductions
- Insurance premium deductions
The calculator will automatically apply standard deductions after you enter your basic details like employment status, age, prefecture, and industry [21].
Step 3: Review Tax Breakdown
After entering all information, your detailed tax breakdown will show:
- Income Tax: This follows a progressive scale based on your taxable income. Income between ¥1,950,000 to ¥3,299,000 gets taxed at 10% minus ¥97,500 [22].
- Special Income Tax for Reconstruction: You’ll pay an extra 2.1% of your calculated income tax [5].
- Resident Tax: This usually comes to 10% of your taxable income plus a ¥5,000 per capita tax [5].
- Social Insurance Contributions: These cover pension, health insurance, and unemployment insurance premiums. They usually take about 13% of your gross income [5].
Your breakdown shows both total amounts and percentages for each tax component, giving you a clear picture of your tax obligations.
Step 4: Understand Your Net Pay
The final step shows your estimated take-home pay:
- Annual Net Income: This is what you keep after all taxes and deductions [3].
- Monthly Net Income: Your yearly net income divided by twelve helps with budgeting [3].
- Real Tax Rate: This shows both your average tax rate (total tax/gross income) and marginal tax rate (tax on additional income). With a ¥6,000,000 salary, your average tax rate might hit 40.5%, meaning a ¥100 salary increase would only add ¥53.9 to your net income [23].
Advanced calculators display the “taxberg” – your total tax burden including both employee and employer contributions – to give you the complete picture [23].
Note that these calculators provide estimates only. Complex situations with foreign income or special deductions need a tax professional’s expertise [3].
Understanding Your Tax Results
A Japan tax calculator helps you figure out your taxes, but knowing how to read those results gives you valuable money insights. These numbers play a key role in financial planning and help you avoid tax surprises.
Average vs Marginal Tax Rate
Many expats mix up their average and marginal tax rates, which leads them to misunderstand Japan’s tax burden. Japan’s highest marginal rate hits 45% on incomes over ¥40 million [24]. This doesn’t mean you pay this rate on every yen you earn.
Your average tax rate shows the total percentage of income that goes to taxes. Your marginal tax rate only applies to earnings above specific thresholds. Let’s say you make ¥10 million yearly – the 33% rate only kicks in for money earned above ¥9 million [4].
This difference matters a lot when you plan for raises or new income streams. Japan uses a progressive system, so extra earnings might push some of your income into higher tax brackets. This affects how much you keep after taxes.
Resident Tax and Reconstruction Tax
You need to know about resident tax on top of national income tax. The local inhabitant’s tax has two parts:
Here’s something that catches many first-year expats off guard – you pay resident tax the year after earning the income. This means you should budget ahead for this delayed tax bill.
On top of that, the Special Income Tax for Reconstruction adds 2.1% to your national income tax [25]. This extra tax started after the 2011 Great East Japan Earthquake and runs until 2037 [25]. To name just one example, a ¥500,000 income tax bill means you pay another ¥10,500 toward reconstruction.
Employer Contributions and Real Tax Rate
Your payslip shows just half the story. Employers typically add about 16.2% more in contributions on top of your salary [7]. These break down into:
- Pension: 9.15% (matching your contribution)
- Health Insurance: 4.99% (varies by region)
- Unemployment Insurance: 0.6%
- Work Injury: 0.3%
- Other minor contributions
Your real tax rate – the total cost of tax from your job – is bigger than what tax calculations show. Both your contributions and your employer’s count as part of your total compensation and tax load.
These pieces help you relate Japan’s tax rates to other countries. Japan’s income tax might look lower than some European countries at first glance. The combined load of income tax, resident tax, reconstruction tax, and social insurance creates a much larger tax bill.
Filing Your Taxes in Japan
Image Source: eBay
Japanese tax returns follow a yearly cycle with specific deadlines and procedures. A reliable Japan tax calculator helps you determine your tax obligations. The next crucial step is submitting your return correctly.
When and How to File
The tax year in Japan runs from January 1 to December 31. Tax returns must be filed between February 16 and March 15 of the following year [4]. The deadline moves to the next business day if it falls on a weekend or holiday [26]. Non-residents who receive salaries from overseas employers must submit a quasi-final tax return before leaving Japan [27].
You need to pay national income taxes by March 15. The tax year includes two prepayments in July and November [4]. New residents don’t make these prepayments since calculations depend on the previous year’s income [4]. Local inhabitant’s tax payments happen in four quarterly installments (June, August, October, and January) during the following year unless your employer withholds it from your salary [4].
Using e-Tax and Paper Forms
The Japanese tax system offers multiple ways to file your returns:
- e-Tax system: Japan’s online tax platform needs:
The e-Tax system’s Japanese interface can be challenging at first. Once set up, it becomes a convenient tool for yearly filing. Local tax offices (zeimusho) across Japan provide paper forms. Their staff can guide you through the filing process during tax season [28].
Year-End Adjustment vs Self-Filing
The Year-End Adjustment (年末調整, Nenmatsu-Chosei) system benefits most employees. Your employer handles tax calculations and submissions [29]. You don’t need to file individually if you meet these conditions: yearly salary under ¥20 million, one employer, and outside income less than ¥200,000 [4].
Self-employed people, freelancers, and those with complex taxes must file a Final Income Tax Return (確定申告, Kakutei-Shinkoku) [29]. You can choose between two filing types: the Blue Return (Aoiro-Shinkoku) with special deductions and detailed bookkeeping, or the White Return (Shiroiro-Shinkoku) with simpler documentation [29].
Your tax calculations are the foundations of accurate submissions that help avoid penalties. The Japanese tax authority reviews individual tax records from the past three to five years, so good record-keeping is crucial [30].
Common Mistakes Expats Should Avoid
Tax complications catch many Japan-based expats off guard. These issues could be avoided easily with the right knowledge. You should watch out for these common mistakes when doing your Japan taxes.
Incorrect Residency Classification
Your tax residency status can create major tax issues if misclassified. Your physical presence and life’s center determine residency classifications, not your visa type [31]. Non-residents pay just 20.42% flat tax on Japan-sourced income [24]. Permanent residents must pay taxes on their worldwide income [25]. The tax office will impose penalties if they find underreported income [8]. Check your status each year, especially as you get closer to the five-year mark that changes non-permanent residents to permanent ones.
Missing Deductions
Expats lose thousands of yen each year by missing available deductions. Non-residents can’t claim most personal deductions that residents get [2]. Business expenses qualify for deductions only in specific cases [2]. The tax office might audit you for claiming ineligible expenses like cosmetic treatments or non-qualifying health checkups [8]. You need proof that you sent at least ¥380,000 to claim deductions for overseas dependents [32].
Overlooking Local Tax Obligations
Local inhabitant’s tax catches many expats by surprise because it’s based on last year’s income. You’ll owe resident tax if you have a Japanese address on January 1st, even if you leave the next day [32]. Your visa extensions might be denied if you don’t pay resident tax [32]. The tax office won’t issue tax exemption certificates if you skip filing resident tax returns [32].
Conclusion
Getting to know Japan’s tax system takes time, especially when you’re not familiar with local rules. This piece explores Japan’s progressive tax structure, residency classifications, and income categories that affect how much tax you’ll pay.
Your tax obligations depend on your residency status. Non-residents pay taxes only on money earned in Japan, while permanent residents must pay on their worldwide income. The difference between national and local taxes creates a complex system that needs careful planning, especially when you have to deal with delayed resident tax payments.
Tax deductions can help reduce what you owe. You can save thousands of yen each year through employment income deductions, dependent exemptions, and medical expense claims when you use them correctly. Learning about these benefits will help you avoid paying extra taxes.
Japan’s tax calculator helps you estimate what you’ll owe and plan your finances. Knowing the difference between marginal and average tax rates lets you make smart decisions about extra income or potential raises.
Your employment situation determines how you file taxes. Company employees can use the Year-End Adjustment system, but self-employed people need to submit more detailed papers. Meeting deadlines and keeping good records will help you avoid penalties.
Expats often make mistakes like wrong residency status classification, missing deductions, and forgetting local taxes. These errors can result in surprise tax bills or visa problems.
Japanese taxes might look complicated at first. But once you understand the system and plan ahead, you can handle your taxes with confidence. Note that tax rules change often, so staying up to date helps you follow the rules and keep more of your money. The time you spend learning these concepts now will help you throughout your stay in Japan.
Key Takeaways
Understanding Japan’s complex tax system is crucial for expats to avoid overpaying and ensure compliance with local regulations.
• Residency status determines everything: Non-residents pay 20.42% flat tax on Japan-source income only, while permanent residents face worldwide income taxation after five years.
• Progressive rates range from 5-45%: Combined with 10% resident tax and 2.1% reconstruction tax, high earners can face total rates exceeding 40% of their income.
• Maximize deductions to save thousands: Employment income deductions, dependent exemptions, and medical expenses can significantly reduce your tax burden when properly claimed.
• Use tax calculators for accurate planning: Online tools help estimate your obligations, but remember resident tax is based on previous year’s income, creating delayed payment obligations.
• File correctly to avoid penalties: Most employees benefit from Year-End Adjustment, but self-employed individuals must file detailed returns between February 16-March 15 annually.
Proper tax planning in Japan requires understanding your residency classification, leveraging available deductions, and staying compliant with both national and local tax obligations to optimize your financial situation.
FAQs
Q1. What is the tax rate for foreigners working in Japan in 2025? Non-resident foreigners working in Japan are subject to a flat 20.42% national income tax on their gross Japan-source employment income, with no deductions available. However, tax rates and obligations can vary significantly based on residency status and income level.
Q2. How is resident tax calculated in Japan? Resident tax in Japan is calculated as 10% of your taxable income (after deductions) plus a ¥5,000 per capita tax. It’s important to note that you only pay resident tax if you were a resident of Japan on January 1st of that year, and the basic deduction for resident tax is ¥430,000.
Q3. What are the main types of taxable income in Japan? The main types of taxable income in Japan include employment income, business and freelance income, capital gains and dividends, and rental income. Each category has its own calculation method and tax treatment, which can affect your overall tax liability.
Q4. How can expats maximize their tax deductions in Japan? Expats can maximize their tax deductions by taking advantage of the employment income deduction, claiming dependent and spouse deductions if applicable, and utilizing medical expense deductions. It’s also important to understand and claim any relevant social insurance premium deductions and charitable contribution benefits.
Q5. What are the key dates for filing taxes in Japan? The Japanese tax year runs from January 1 to December 31, with tax returns due between February 16 and March 15 of the following year. National income taxes must be paid in full by March 15, while local inhabitant’s tax is typically paid in four quarterly installments (June, August, October, and January) during the following year.
References
[1] – https://www.nta.go.jp/english/taxes/individual/12016.htm
[2] – https://taxsummaries.pwc.com/japan/individual/deductions
[3] – https://www.smejapan.com/japan-tax-calculators/japan-income-tax-calculator/
[4] – https://www.japan-guide.com/e/e2206.html
[5] – https://japantaxcalculator.com/
[6] – https://kikin.nagoya-u.ac.jp/en/honoring/exemption
[7] – https://www.playroll.com/payroll/japan
[8] – https://www.tokyoadvisory.com/en/post/common-mistakes-in-tax-return-filing-in-japan
[9] – https://resources.realestate.co.jp/living/guide-to-taxes-in-japan-for-freelancers-and-sole-proprietors/
[10] – https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2022/17.pdf
[11] – https://www.kimuralegal.com/internationaltax
[12] – https://www.realestate-tokyo.com/news/income-tax-on-rental-real-estate-income/
[13] – https://www.globalpropertyguide.com/asia/japan/taxes-and-costs
[14] – https://www.michaelinasia.com/p/getting-japans-online-tax-filing-system-etax-working
[15] – https://www.tytoncapital.com/portfolio/how-to-register-family-members-to-claim-dependent-tax-deductions-on-your-taxes-japan/
[16] – https://argentumwealth.com/tax-deductions-in-japan-here-is-how-to-save-money/
[17] – https://www.tmd.ac.jp/english/fund/incentives/
[18] – https://www.jetro.go.jp/en/invest/setting_up/section3/page7.html
[19] – https://www.htm.co.jp/japan-payroll.htm
[20] – https://taxsummaries.pwc.com/japan/individual/sample-personal-income-tax-calculation
[21] – https://www.htm.co.jp/calculators-monthly-payroll-japan.htm
[22] – https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2023/13.pdf
[23] – https://jp.talent.com/en/tax-calculator
[24] – https://taxsummaries.pwc.com/japan/individual/taxes-on-personal-income
[25] – https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2020/04.pdf
[26] – https://www.tax.metro.tokyo.lg.jp/english/topics/returns
[27] – https://www.nta.go.jp/english/taxes/individual/12019.htm
[28] – https://blog.gaijinpot.com/simplifying-year-end-taxes-in-japan/
[29] – https://www.smejapan.com/japan-business-guides/tax-accounting-japan/year-end-tax/
[30] – https://taxsummaries.pwc.com/japan/individual/tax-administration
[31] – https://japanremotely.com/understanding-japans-tax-system-what-expats-need-to-know/
[32] – https://sup.bureau.tohoku.ac.jp/en/life-e/tax-income-tax-and-resident-tax/