How is payroll income tax deducted in Japan?

The personal income tax payable by Japanese residents is subject to an excess progressive tax rate.

The tax rates after the implementation of the tax reduction in 1995 are as follows:

Taxable income of the level.

Tax rate (%)1, the part that does not exceed 3.3 million yen 10;

2. 20 for the part exceeding 3,300,000 yen to 9,000,000 yen;

3. The part exceeding 9 million yen to 18 million yen 30;

4. The part that exceeds 18 million yen 37.

The minimum deduction for wage earners is 650,000 yen. Deduction rate for minimum deduction of salaried income (%)

1. 650,000 yen for the part exceeding 10,000 yen to 1,800,000 yen40;

2. 720,000 yen for the part exceeding 1.8 million yen to 3.6 million yen30;

3. 1.26 million yen for the part exceeding 3.6 million yen to 6.6 million yen20;

4. 1.86 million yen for the part exceeding 6.6 million yen to 10 million yen10;

5. 2,200,000 yen for the part exceeding 10 million yen5.

The personal income tax threshold has changed due to factors such as the basic living deduction, and at present, the personal income tax threshold for standard working families with two children is the standard.

It is 10,000 yen. Taxation of non-residents in Japan: Taxpayers who have been stranded in Japan for less than one year due to work are generally considered to be non-respectful taxpayers and must be taxed at a rate of 20%.

Pay payroll tax regardless of salary**.

If the non-resident taxpayer pays taxes in the home country as a resident of the home country, he or she will not be subject to payroll tax in Japan. If the country has a tax treaty with Japan, residents of the country who stay in Japan for less than 183 days, whose employer is a non-resident or a foreign company, and whose salary is not paid by a branch in Japan, are exempt from the above 20% tax.

Non-residents who do not meet the above conditions are subject to a 20% payroll tax. When a non-resident** is a non-resident, the business income in Japan is the income from the labor services of a permanent establishment in Japan.

or real estate sales revenue belonging to Japan.

or rent, all of which are taxed at the same progressive rate as the residents.

If a non-resident has a permanent establishment in Japan, his personal business income is related to the permanent establishment and he or she is subject to individual resident tax and individual business tax.

Japanese tax law stipulates that dividends and interest paid in or from Japan to residents or non-residents, domestic companies or corporations are subject to withholding tax.

In terms of national tax, the dividend tax rate is 20%, bank deposits.

The interest rate of national tax is 15% for valuable** and 5% for residents.

Non-residents are not subject to a 5% withholding resident tax. Interest and liquidation income on bonds or Eurobonds paid to non-residents and legal entities are exempt from withholding tax.

In Japan, income tax is paid when the annual income exceeds a certain level, and many companies will deduct income tax from their salaries in advance.

1.There are two types of taxes, namely national and local taxes.

The tax deducted from the wages of a part-time job is called withholding income tax and is a national tax. The company or shop hired to pay the tax office on behalf of the person. The amount of income tax varies depending on the amount of salary, but if you do not have a high income, you will be charged 10% of the total amount of withholding income tax (if you have lived in Japan for more than one year), and there will be a certain amount of tax deduction depending on your personal situation.

The total amount of income tax paid is sent to the city or township office where you live, and local taxes such as prefectural tax or city or village tax are paid based on the amount of tax paid.

2.The national tax is determined based on the total annual income (January to December).

Income tax paid to the state is deducted from the salary at the time of each payment, but the final tax amount is determined by the total amount of income received in one year. Between February 16 and March 15 of each year, you can go to the tax office of your place of residence to file a report according to your personal situation, which is called:"Confirm the declaration"If you work in one place for a year, the company will calculate the tax amount for you at the end of the year, and you don't have to file a return. You will need to have a tax payment certificate issued to you by the company when you file your return"Tax withholding receipts"。

The tax deducted from the salary every month is collected according to the dependents and taxable income, and the year-end adjustment is calculated according to the annual income, insurance, maintenance, etc.

Payroll taxes are calculated using a progressive rate of three to forty-five percent for excess. The taxable amount of this tax rate is calculated by the total salary income of the taxpayer in the current year after deducting 60,000 yuan of expenses and various statutory deductions.

Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (9) Incidental gains. Article 3 of the Personal Income Tax Law of the People's Republic of China on Individual Income Tax Rates:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable; (2) The progressive tax rate of 5% to 35% shall be applied to the income from slanted business; (3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%. Article 6 of the Individual Income Tax Law of the People's Republic of China on the calculation of taxable income: (1) The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year.

The tax exemption is 4,800 yuan, that is, in China, personal salary income deducts 4,800 yuan to calculate individual income tax.