Category Archives: Japanese Tax

What is ‘Hikyojusha (Non-resident)’? Can’t claim income tax refunds?

Hikyojusha cannot claim a refund of withheld income tax basically We have received a lot of queries from non-Japanese customers who were employed by Japanese companies before. Of them there are queries about income tax refunds of “Hikyojusha (非居住者)”, whose literal translation is “Non-resident”. Some customers show us a sheet of payments for Hikyojusha, and… Read More »

Japanese Resident Tax – What percentage of income? Can’t get refunded?

Japanese Resident Tax – What percentage of income? In Japan there are two kinds of taxes for a personal income – (national) income tax (所得税, Shotoku-zei) and resident tax (住民税, Jumin-zei. also translated as inhabitant tax). Japanese residents pay resident taxes to two levels of local communities – one to prefectures (都道府県, Todofuken) and another… Read More »

What is ‘Nencho’? Can employees claim a refund of Japanese income tax?

Nencho and Gensen Choshu “Nencho (年調)” also called as “Nenmatsu Chosei (年末調整)” means a payback of too much taken income taxes at the end of each year (December), that Japanese employers do for their employees. Japanese employers withhold taxes as well as social security contributions from employees’ monthly salary. They gather contributions on behalf of… Read More »