Takashi Yamaguchi, English Speaking Japanese Tax Accountant
Tel/Fax : 03-6312-3320
営業時間 : 9:00 - 18:00 (月~金)

個人の所得に対する課税 Taxes on personal income

概要 Overview

個人の所得には所得税(国税)、復興特別所得税(国税)、住民税(地方税)、事業税(地方税)が課されます。
課税は暦年(1月1日から12月31日まで)単位で、確定申告期限は翌年3月15日です。
所得税の確定申告をすると住民税・事業税の申告は不要になります。
所得税申告書の提出先は住所地を管轄する税務署です。

Income of natural person is subject to income tax (national tax), special income tax for reconstruction (national tax), inhabitant tax (local tax) and enterprise tax (local tax).
These taxes are imposed calendar year basis and the tax return filing due date is March 15th of the following year.
Tax return filing for inhabitant and enterprise taxes are not necessary when you file tax return for income tax.
The income tax return should be filed to the tax office which has jurisdiction over your address.

所得税 Income tax

課税範囲 Scope of taxation

課税される所得の範囲は、個人が「居住者」か「非居住者」かによって異なります。
非居住者は日本国内で生じた所得(国内源泉所得)だけが課税されます。
居住者は所得の国外で生じた所得(国外源泉所得)も含めてすべての所得(全世界所得)が課税されます。
ただし、居住者のうち「非永住者」の国外源泉所得は日本に送金されるまで課税されません。

Scope of taxation varies by taxpayers’ status whether “resident” or “non-resident”.
A non-resident is subject to income tax for only income earned inside Japan (domestic source income).
A Resident is is subject to all income (worldwide income) including income earned outside Japan (foreign source income).
However, foreign source income of a non-permanent resident is not taxable unless remitted to Japan.

  居住者
Resident
非居住者
Non-resident
永住者
Permanent Resident
非永住者
Non-permanent resident
国内源泉所得
Domestic source income
課税
Taxable
課税
Taxable
課税(限定的)
Taxable (Limited)
国外源泉所得
Foreign source income
課税
Taxable
課税(限定的)
Taxable (Limited)
課税なし
Not taxable

居住者 Resident

「居住者」とは国内に住所を有し、または現在まで引き続いて1年以上居所を有する個人のことです(所得税法2条3号)。
居所とは住所以外にある生活の拠点といった意味です。たとえば、国内で住民登録をしていない人が身を寄せているお宅とかホテルなどです。「日本に住所を有しない者は、その者が日本人又は外国人のいずれであるかを問わず、日本における居所をその者の住所とみなす」という民法の規定(民法23条2項)に従った取り扱いです。

“Resident” is an individual who has an address or domicile in Japan for more than one year until now (Income Tax Law, hereinafter referred as “ITL”, Article 2 Item 3).
A domicile is a meaning of a base of living other than an address. For example, a house or a hotel where people who is not registered as resident lives in is regarded as a domicile. It is consistent with the provision of the Civil Code (Article 23 Para 2) that “a domicile of a person who does not have an address in Japan is deemed as the address of that person, regardless of whether the person is a Japanese or a foreigner”.

居住者のうち、日本国籍を有しておらず、かつ、過去10年以内において国内に住所または居所を有していた期間の合計が5年以下である個人は「非永住者」という独自の取り扱いを受けることです(所得税法2条4号)。
日本国籍を有している人は何十年も日本を離れていても帰国すれば即「居住者」扱いですが、外国籍の人は「過去10年以内に通算5年」日本に住むまでは「居住者ただし非永住者」というステータスになります。

Individuals who do not have Japanese nationality and who have an address or domicile for 5 year or less in total within the recent 10 years are classified as “non-permanent residents and subject to special rules differently from permanent residents. (ITL Article 2 Item 4).
Those who have Japanese nationality are treated as “residents” as soon as they return to Japan even if they are away from the country for decades. However foreign nationals are regarded as “residents but non-permanent residents” until “5 years in the recent 10 years”.

非居住者 Non-resident

「非居住者」とは居住者以外の個人をいいます(所得税法2条5号)。
つまり、居住者でも非永住者でもない人はみんな「非居住者」です。
ここでは国籍は無関係です。日本人・外国人を問わず日本に住んだことがあっても現時点で国内に住所・居所がなければ即「非居住者」です。したがって、日本の土を一度も踏んだことがない外国人はもちろん、国外に引っ越した人はすべからく非居住者です。

“Nonresident” means an individual other than a resident (ITL Article 2 Item 5).
In other words, everyone who is neither a resident nor a non-permanent resident is a “non-resident”.
Nationality is irrelevant here. Despite the facts you lived in Japan and regardless of Japanese or foreigner, you will be a “non-resident” as soon as you surrender your address or domicile in Japan. Therefore, not only foreigners who have never stepped on Japanese soil, as well as those who have moved abroad are nonresident.

課税所得 Taxable income

所得税法は、所得をその源泉ないし性質に応じて10種類に分類しています(21条1号、23~35条)
反復・継続的利得として「利子所得」、「配当所得」、「不動産所得」、「事業所得」、「給与所得」、「退職所得」の6種類、一時的・偶発的利得として「山林所得」、「譲渡所得」、「一時所得」の3種類が個別に規定されています。
そして、これら9種類のいずれにも該当しない所得はすべて「雑所得」に含まれます。
法律によって非課税とされない限り、所得はこれら10種類のいずれかに分類されて所得税の課税対象になり、それぞれ定められた方法で課税されます。

The ITL stipulates 10 types of income by source and nature of the incomes (ITL Article 21 Item 1, Article 23 to 35).
As repetitive and continuous earnings, 6 types of income; “interest income”, “dividend income”, “real estate income”, “business income”, “salary income”, “retirement income” and, as contingent earnings, 3 types; “forestry income”, “capital gain income”, “occasional income” are provided.
Then, all incomes which do not fall under any of the above 9-income are regarded as “miscellaneous income”.
Unless provided in laws as non-taxable income, your income should be classified into any of the 10-income then subject to taxation as provided in laws.

所得税法が規定する10種類の所得と課税方法は以下のとおりです。
The 10-income and taxation method provided in ITL are as follows:

所得区分
Type of income
課税方法
Taxation method
利子所得
Interest income
国内預金・国内公社債の利子は源泉分離課税(確定申告不要)
その他の利子(貸付金の利子など)は総合課税
Interest on domestic bank deposits, bonds are taxed separately at source (withholding at source. Tax return filing is not required).
Other interests (e.g., loan interest) are included in ordinary income.
配当所得
Dividend income
国内株式の配当・投資信託の分配金は源泉分離課税(確定申告不要)
確定申告で総合課税を選択すれば配当控除を適用できる。
外国株式の配当等については総合課税ないし源泉分離課税。ただし、配当控除の適用なし。
Dividend on domestic stock, mutual funds are withholding tax at source (Tax return filing is not required).
You can claim tax credit for dividends and withholding tax if you include the dividend income in ordinary income for the tax return purpose.
Dividend on foreign stock etc. are included in ordinary income or withholding at source however the tax credit for dividends is not applicable.
不動産所得
Real estate income
総合課税
Included in ordinary income
事業所得
Business income
総合課税
Included in ordinary income
給与所得
Salary income
総合課税。
ただし、その年の所得が一の雇用者から支払いを受ける給与のみで、かつ、その総額が2千万円を超えない場合は確定申告不要(雇用者において年末調整がされることが前提)
Included in ordinary income.
However, you do not have to file the tax return provided that if you have no income other than salary income paid by only single employer and its gross amount does not exceed JPY20M (assuming that your employer makes “year-end adjustment” for you).
退職所得
Retirement income
総合課税(優遇的所得控除あり)
通常は源泉徴収で完結(確定申告不要)
Included in ordinary income (after preferential deduction).
Tax payment is usually completed through withholding (Tax return filing is not required).
山林所得
Forestry income
総合課税(優遇税率適用)
Included in ordinary income (taxed at preferential rate)
譲渡所得
Capital gain income
土地・建物、株式の譲渡は申告分離課税
その他の資産の譲渡は総合課税
Capital gain derived from transfer of land, building, stock is taxed at flat rate separately from ordinary income.
Other capital gains are included in ordinary income.
一時所得
Occasional income
総合課税。ただし課税されるのは半額のみ。
Included in ordinary income. However only 50% is taxable.
雑所得
Miscellaneous income
総合課税
Included in ordinary income

各所得金額の計算 Calculation of taxable income

所得とは「収入金額」から「必要経費」を差し引いた金額のことです。
10種類の所得区分ごとになにを収入金額に算入すべきか定められています。
必要経費の範囲も所得の種類ごとに決まっています。
源泉分離課税を受ける所得、給与所得については必要経費の控除はありません。

Income is defined as an excess of “gross receipts” over “necessary expenses”.
The law provides what shall be counted in the gross receipts by type of the 10-income.
Scope of necessary expenses is also provided by the income type.
As for incomes subject to withholding at source and salary income, no expense deduction is allowed.

損益通算 Offset of loss

不動産所得、事業所得、譲渡所得、山林所得の計算上生じた損失は、一定の順序と制約のもと、総合課税所得を計算するにあたって他の各種所得の金額から控除することができます。

The loss caused in real estate income, business income, capital gain and forestry income can be offset against the other income subjecting to certain order and conditions for the calculation of ordinary income.

所得控除 Tax deductions and allowances

所得税の確定申告をすることで以下の「所得控除」を受けることができます。
所得控除とは、総合課税を受ける総所得金額から一定額を控除することです。

By filing the income tax return, you can claim the following “tax deduction” or “allowance”, if applicable.
Tax deduction or allowance is certain deductible item from ordinary income.

雑損 Accidental loss
医療費 Medical expense
社会保険料 Social insurance
小規模企業共済掛金 Contribution to Small Enterprise Mutual Aid Plan
生命保険料 Life insurance premium
地震保険 Earthquake insurance premium
寄付金 Donation
寡婦・寡夫控除 Allowance for widow or widower
勤労学生・障がい者控除 Allowance for working student, person with disabilities
配偶者控除・配偶者特別控除 Allowance for spouse, Special allowance for spouse
扶養控除 Allowance for dependent
基礎控除 Basic allowance

税率 Tax Rate

総合課税の対象となる所得は、その合計額に応じて以下税率(累進税率)で課税されます。
Ordinary income is taxed at the following rate (progressive tax rate) depending on its total amount.

総合課税所得の合計
Total amount of ordinary income
税率
Tax rate
控除額
Credit amount
195万円以下 JPY1,950,000 or less 5% 0
195万円超
330万円以下
more than JPY1,950K and
JPY3,300K or less
10% JPY97,500
330万円超
695万円以下
more than JPY3,300K and
JPY6,950K or less
20% JPY427,500
695万円超
900万円以下
more than JPY6,950K and
JPY9M or less
23% JPY636,000
900万円超
1,800万円以下
more than JPY9M and
JPY18M or less
33% JPY1,536,000
1,800万円超
4,000万円以下
more than JPY18M and
JPY40M or less
40% JPY2,796,000
4,000万円超 more than JPY40M 45% JPY4,796,000

例えば「課税される所得金額」が700万円の場合には、求める税額は次のようになります。
700万円 × 23% – 63万6千円 = 97万4千円
For instance, if your income is JPY7M, your annual tax due amount is calculated as follows:
JPY7,000K x 23% – JPY636K = JPY974K

税額控除 Tax credits

所得税の確定申告をすることで一定の「税額控除」を受けることができます。
税額控除とは、総所得金額(所得控除後)に適用税率を乗じて求めた所得税額から一定額を控除することです。

By filing the income tax return, you can claim certain “tax credit”, if applicable.
Tax credit is certain creditable item from income tax amount which is calculated as multiplication of the ordinary income and applicable tax rate.

配当控除 Credit for dividends
住宅借入金等特別控除など Credit for housing mortgage etc.,
外国税額控除 Foreign tax credit
政党等寄付金等特別控除 Credit for contribution to political party etc.,
災害減免額 Relief for disaster

復興特別所得税 Special income tax for reconstruction

所得税に対する付加税です。
源泉所得税を含む所得税に対して2.1%が2013年から2037年までの間課税されます。
所得税の確定申告書が復興特別所得税の確定申告書も兼ねています。

Surtax on income tax.
2.1% is imposed on income tax including withholding tax from 2013 to 2037.
Tax return is combined into the income tax return.

住民税 Inhabitant tax

その年の1月1日に居住する市町村・道府県で、前年の所得に対して課税される地方税です。
したがって、非居住者には課税されません。
「所得割」と定額の「均等割」から構成され、税率(標準税率)内訳は以下のとおりです。
実際の税率は標準税率をベースに各道府県・市町村が条例で定めた率になります。

It is a local tax imposed on the prior year income by municipal and prefecture where you resided as of January 1.
Accordingly a non-resident of Japan is not taxed.
It consists of “income levy tax” and a flat “per capita tax” and tax rates (standard rates) are as follows:
Actual tax rate will be determined by local regulations based on the standard rate.

  道府県民税 Prefecture tax 市町村民税 Municipal tax
所得割 Income levy tax 4% 6%
均等割 Per capita tax JPY1,000 JPY3,000

所得税の確定申告書が住民税の確定申告書も兼ねています。
課税標準となる前年の所得の範囲および計算方法は、基本的に所得税と同じですが、ところどころ異なる部分があります(所得控除の金額など)。したがって、前年の所得税の課税標準とは一致しないのが通例です。

Tax return of inhabitant tax is combined into the income tax return.Tax base is prior year income of which scope and calculation are as same for the income tax purpose., however, there are some differences (in tax deductions and allowances etc.). Accordingly, tax base for inhabitant tax usually do not agree to the prior year tax base amount for the income tax purpose.

事業税 Enterprise tax

地方税法等で決められた事業(法定業種)の所得を課税標準とし、事務所又は事業所所在の道府県において課税されます(地方税法72条の49の11)。現在、法定業種は70の業種があり、ほとんどの事業が該当します(地方税法72条の2第3項)。
日本国内の恒久的施設を通じて事業を行っている非居住者にも課税されます。

The tax base of enterprise tax is income of taxable businesses defined in the Local Tax Law (hereinafter referred as “LTL”) and prefecture where a business premise of taxpayer is located will impose the tax (LTL Article 72-49-11). Presently 70 types of business are designated by LTL and they cover almost all businesses.
A non-resident who is doing business through a permanent establishment in Japan is also taxed.

所得は所得税の事業所得・不動産所得の金額をベースに計算します(地方税法 72条の49の12)。
「事業主控除」(年290万円。地方税法 72条の49の14)があるため、課税標準は所得税よりも低くなります。

The taxable income is calculated based on business income and real estate income for the income tax purpose (LTL Article 72-49-12).
Since “deduction for business owner” (JPY2.9M per annum. LTL Article 72-49-14) is applicable, taxable base for enterprise tax is less than the one for income tax purpose.

標準税率は事業の種類ごとに3%、4%、5%と定められています。
実際の課税は標準税率をベースに各道府県・市町村が条例で定めた率によります。

Standard tax rates; 3%, 4%, 5% are provided by type of the designated business.
Actual tax is imposed at tax rate determined by local regulations based on the standard rate.

通常は前年中における事業の所得に対して課税されますが、年の中途において事業を廃止した場合は、前年の所得だけでなくその年の1月1日から事業の廃止の日までの所得も課税されます。

The tax is usually imposed on the income for the prior year, however when a taxpayer cease its business in the middle of the year, January 1st to date income is also taxed together with the prior year income.

毎年3月15日までに前年中の事業の所得などを、都道府県税税事務所に申告することになっています。
ただし、所得税の確定申告や住民税の申告をした場合は事業税の申告は不要です。
なお、年の中途で事業を廃止した場合は、所得税の確定申告や住民税の申告とは別に、廃止の日から1か月以内(死亡による廃止の場合は4か月以内)に個人の事業税の申告が必要です。

A taxpayer is supposed to file a tax return to prefecture tax office by March 15 of the following year.
However, the tax return filing is not necessary when you filed tax return for the income tax or the inhabitant tax.
In the case where you cease the business in the middle of the year, you have to file a return for enterprise tax within one month (4 months in case of demise) independently from the income tax or inhabitant tax return.