Nagoya

1. Overview of Tax Services in Nagoya

Tax services in Nagoya cater to both residents and non-residents, offering assistance with filing income taxes, corporate taxes, consumption taxes, inheritance taxes, and more. These services are provided by a mix of government offices, private tax consultants, and accounting firms.

Types of Tax Services Available

1. Income Tax Filing Assistance:

   • For salaried employees, taxes are often withheld by employers, but individuals with additional income (e.g., freelance work, investments) must file a tax return.
   • Non-residents earning income in Japan may also need to file taxes.

2. Corporate Tax Services:

   • Businesses in Nagoya, including small and medium enterprises (SMEs), require assistance with corporate tax filings, payroll taxes, and consumption tax compliance.

3. Consumption Tax (VAT) Services:

   • Businesses that sell goods or services in Japan must comply with Japan’s consumption tax regulations (currently 10%).

4. Inheritance and Gift Tax Services:

   • Specialized services for individuals dealing with inheritance or large gifts, which are subject to taxation in Japan.

5. Tax Advisory and Planning:

   • For individuals and businesses looking to optimize their tax liabilities, tax consultants provide strategic advice.

6. International Tax Services:

   • Assistance for expatriates, foreign businesses, and non-residents with cross-border tax issues, including double taxation treaties.

7. Tax Representation:

   • For non-residents or those unfamiliar with Japanese tax laws, tax representatives can handle filings and communications with tax authorities on your behalf.

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2. Procedures for Residents and Non-Residents

The procedures for filing taxes in Nagoya depend on your residency status and the type of income you earn.

For Residents:

• Who Needs to File?
  • Residents earning over ¥200,000 in additional income (outside of salary) must file a tax return.
  • Freelancers, self-employed individuals, and business owners are required to file annually.
• How to File?
  • Tax returns are filed with the Nagoya Tax Office (名古屋税務署, Nagoya Zeimusho).
  • Filing can be done online via the e-Tax system (a government-provided electronic filing system) or in person.
  • The filing period is typically from February 16 to March 15 for the previous year’s income.
• Documents Required:
  • My Number Card (personal identification number).
  • Income statements (源泉徴収票, Gensen Choshu Hyo) from employers.
  • Receipts for deductible expenses (e.g., medical expenses, donations).
  • Bank account details for refunds.

For Non-Residents:

• Who Needs to File?
  • Non-residents earning income in Japan (e.g., rental income, business income) must file taxes.
  • Non-residents are taxed only on Japan-sourced income.
• How to File?
  • Non-residents can appoint a tax representative (納税管理人, Nozei Kanrinin) to handle filings.
  • Filing is done at the local tax office or via the e-Tax system.
• Documents Required:
  • Passport and visa details.
  • Proof of income earned in Japan.
  • Tax identification number from your home country (if applicable).

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3. Approximate Costs of Tax Services

The cost of tax services in Nagoya varies depending on the complexity of your tax situation and the type of service provider you choose.

• Government Assistance:

  • Free consultations are available at local tax offices during the filing season.
  • The Nagoya City Hall and tax offices often provide multilingual support (English, Chinese, etc.) for basic inquiries.

• Private Tax Consultants and Accounting Firms:

  • Basic income tax filing: ¥10,000–¥30,000.
  • Complex filings (e.g., multiple income sources, international tax issues): ¥50,000–¥100,000.
  • Corporate tax services: ¥100,000–¥500,000 annually, depending on the size of the business.
  • Inheritance or gift tax services: ¥50,000–¥200,000, depending on the estate’s value.

• Online Tax Software:

  • Some online platforms (e.g., Yayoi, Freee) offer tax filing services for individuals and small businesses, costing around ¥5,000–¥15,000 annually.

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4. Key Tax Offices in Nagoya

Nagoya has several tax offices where you can seek assistance or file your taxes. Below are the main ones:

1. Nagoya Tax Office (名古屋税務署):

   • Address: 1-1-1 Sannomaru, Naka-ku, Nagoya, Aichi 460-0001.
   • Phone: 052-971-2051.
   • Services: General tax inquiries, filing assistance, and consultations.

2. Minami Nagoya Tax Office (南名古屋税務署):

   • Address: 2-1-1 Hirabari, Tempaku-ku, Nagoya, Aichi 468-8510.
   • Phone: 052-803-1111.
   • Services: Specialized in corporate and business tax filings.

3. Nagoya City Hall Tax Division (名古屋市役所 税務課):

   • Address: 3-1-1 Sannomaru, Naka-ku, Nagoya, Aichi 460-8508.
   • Phone: 052-972-2111.
   • Services: Local tax inquiries (e.g., property tax, resident tax).

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5. Cultural and Local Considerations

When dealing with taxes in Nagoya, it’s important to be aware of the following cultural and local practices:

• Punctuality:

  • Filing deadlines are strictly enforced. Late filings may result in penalties or interest charges.

• Language Barrier:

  • Most tax documents and services are in Japanese. While some tax offices offer multilingual support, hiring a bilingual tax consultant may be necessary for non-Japanese speakers.

• My Number System:

  • Japan’s national identification system, known as My Number, is essential for tax filings. Ensure you have your My Number Card or notification letter.

• Deductible Expenses:

  • Japan allows deductions for medical expenses, life insurance premiums, and donations. Keep all receipts and documentation.

• Double Taxation Treaties:

  • Japan has tax treaties with many countries to avoid double taxation. Check if your home country has an agreement with Japan and provide the necessary documentation.

• Tax Refunds:

  • If you overpay taxes, you may be eligible for a refund. Ensure your bank account details are accurate when filing.

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6. Resources for Assistance

• Nagoya International Center (NIC):

  • Offers free tax consultations for foreigners during the tax season.
  • Address: 1-47-1 Nagono, Nakamura-ku, Nagoya, Aichi 450-0001.
  • Phone: 052-581-0100.
  • Website: Nagoya International Center

• Japan National Tax Agency (NTA):

  • The NTA website provides detailed guides and forms in English.
  • Website: National Tax Agency

• Local Accounting Firms:

  • Many firms in Nagoya specialize in assisting expatriates and foreign businesses. Examples include Deloitte Nagoya and PwC Japan.

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By understanding the tax services available and following the outlined procedures, you can efficiently manage your tax obligations in Nagoya. If you need further assistance, consider consulting a local tax professional or visiting the Nagoya International Center for guidance.