暮らしの手引き広島 第６章 生活一般

2 Systems Related to Daily Lives(1) Taxes
All residents of Japan are obligated to pay taxes even if they are foreign nationals. There areseveral types of taxes as described below.
① Income tax
Individual income tax is imposed on the personal income of an individual, such as abusiness income and salaries, for a year (from January 1 to December 31). There are two ways
to pay the income tax.
A: Final tax return

Calculate your income and tax by yourself and report theamounts to the tax authority
B: Withholding at source
An employer withholds the prescribed income tax froman employee’s salary and pays it to the tax authority.
In the case of B, you do not need to carry out the procedures for tax payment for yourself.
However, you may receive an income tax refund by filing a tax return if your annual medical
expenses exceed a certain amount or you suffer damage caused by a disaster. In such case,please consult your local tax office.
② Residential tax (individual prefectural tax/municipal tax)
Residential tax is imposed on a resident who has an address in Japan as of January 1 everyyear. For salaried workers, residential tax is withheld from their salaries, as is the case withincome tax. Those other than salaried workers are required to pay their residential tax at abank or other financial institution, using a statement of payment sent to them in June everyyear.
③ Consumption tax
When you purchase goods or receive services, a certain proportion of the price of the goods
or services are subject to consumption tax.
④ Automobile tax classification/ light automobile tax classification
Automobile tax or light automobile tax is imposed on individuals who own a vehicle, alight vehicle, or a motorcycle as of April 1 every year. The individual concerned must pay
automobile tax or light automobile tax at a bank or other financial institution, using astatement of payment sent to him/her in April or May every year.

⑤ Fixed assets tax
Fixed assets tax is imposed on individuals who own real estate(land or buildings) or depreciable assets as of January 1 every year.
The amount of fixed assets tax is determined based on the assessedvalue of the relevant real estate or depreciable assets. Fixed assets
tax must be paid at a bank or other financial institution, using astatement of payment sent every year.

Takkun, a poster boy for
prefectural taxes⑥ Other taxes
In addition to the taxes described above, taxes are imposed when
you acquire real estate or purchase a vehicle.
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Guide to Living in Hiroshima Chapter 6 Daily Lives(2) “My Number” (Individual Number) System
 Your Individual Number has been sent.
In Japan, the “My Number” (Individual Number) system started in October 2015. TheIndividual Number, which is unique to its holder, is important because it is required to conduct
procedures at municipal offices. In or after October 2015, your municipality mailed an envelope
to your residence (at the address registered therewith). The envelope contains a “Notification
Card” with your Individual Number on it.
In addition, according to a change in law, individuals who were assigned an Individual
Number after May 25th, 2020 (people who were born abroad or who moved from abroad, etc.)
will receive an Individual Number Written Notification instead of a Notification Card.
 Handle your Individual Number with care.
Keep your Notification Card or Individual Number Written Notification at hand and be
careful not to throw it away or tear it. To avoid illegitimate use of your Individual Number, do
not tell it to others except as required.

 “Individual Number Cards” will be issued.
Your “Individual Number Card” also serves as an ID card bearing your Individual Number. In
some municipalities, useful services such as having convenience stores issue certificates ofresidence are available. To apply for an “Individual Number Card,” fill in and send back theapplication form provided with the “Notification Card[h1]” or the Individual Number Written
Notification.
 If you have any questions
Please go to the website below, or call the number below. You may ask the municipal
government office of your residence.
 Website (Cabinet Office) Individual Number (Social Security System/Tax Number System
https://www.cao.go.jp/bangouseido/ Call Center (English, Chinese, Korean, Spanish or Portuguese)
Weekdays: 9:30–20:00; Saturdays, Sundays, and national holidays: 9:30–17:30 (excludingyear-end and New Year holidays)
”My Number” (Individual Number) system

Tel: 0120-0178-26 (toll free)Individual Number Written Notification, Notification Tel: 0120-0178-27 (toll free)Card, Individual Number Card, Temporary suspension of
an Individual Number Card due to loss or theft

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