Yokohama

Types of Taxes

In Japan, taxes are broadly divided into national taxes and local taxes. As a resident of Yokohama, you will be subject to both.

A. National Taxes

1. Income Tax (所得税, Shotokuzei):

   • Levied on your annual income.
   • Progressive tax rates ranging from 5% to 45%, depending on your income bracket.
   • Non-residents are taxed only on Japan-sourced income, while residents are taxed on worldwide income.

2. Consumption Tax (消費税, Shouhizei):

   • A flat tax of 10% on goods and services (8% for certain food and beverages).

3. Other National Taxes:

   • Corporate tax (for businesses).
   • Inheritance tax (if applicable).

B. Local Taxes

1. Resident Tax (住民税, Juminzei):

   • Paid to the city (Yokohama) and prefecture (Kanagawa).
   • Flat rate of 10% of your previous year’s income.
   • Includes a per capita levy (around ¥5,000–¥6,000 annually).

2. Fixed Asset Tax (固定資産税, Koteishisanzei):

   • Applicable if you own property in Yokohama.
   • Tax rate: 1.4% of the assessed value of the property.

3. Light Vehicle Tax (軽自動車税, Keijidoushazei):

   • Applicable if you own a small vehicle or motorcycle.
   • Rates vary depending on the type and size of the vehicle.

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How to File Taxes

1. Income Tax Filing (確定申告, Kakutei Shinkoku):

   • Filing period: February 16 to March 15 of the following year.
   • Required if:
     • You are self-employed.
     • You have multiple sources of income.
     • You want to claim deductions (e.g., medical expenses, dependents).
   • Salaried employees typically have taxes withheld by their employer and do not need to file unless they meet the above conditions.

2. Filing Process:

   • Online: Use the National Tax Agency’s e-Tax system (https://www.e-tax.nta.go.jp/).
   • In-person: Visit the Yokohama Tax Office (横浜税務署, Yokohama Zeimusho).
     • Address: 1-1-1 Minato Mirai, Nishi-ku, Yokohama.
     • Phone: 045-XXX-XXXX (check the National Tax Agency website for updated contact details).
   • Documents needed:
     • My Number card (マイナンバーカード).
     • Income statements (源泉徴収票, Gensen Choushuuhyou).
     • Receipts for deductions (if applicable).

3. Resident Tax Payment:

   • Automatically calculated based on your previous year’s income.
   • Paid in four installments (June, August, October, and January).
   • Payment methods:
     • Bank transfer.
     • At convenience stores.
     • Through the city’s online payment system.

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2. Social Insurance in Yokohama, Japan

Social insurance (社会保険, Shakai Hoken) is mandatory for all residents in Japan, including non-Japanese residents. It is divided into several categories.

Categories of Social Insurance

1. Health Insurance (健康保険, Kenkou Hoken):

   • Covers medical expenses, hospitalization, and prescriptions.
   • Premiums: Around 8–10% of your salary, split between you and your employer.
   • Self-employed individuals or those without employer coverage must enroll in National Health Insurance (国民健康保険, Kokumin Kenkou Hoken) through the Yokohama City Office.

2. Pension Insurance (年金保険, Nenkin Hoken):

   • Provides retirement, disability, and survivor benefits.
   • Premiums: Around 18.3% of your salary, split between you and your employer.
   • Self-employed individuals must enroll in the National Pension (国民年金, Kokumin Nenkin), with a flat monthly premium of approximately ¥17,000.

3. Unemployment Insurance (雇用保険, Koyou Hoken):

   • Provides financial support if you lose your job.
   • Premiums: Around 0.6% of your salary, split between you and your employer.

4. Workers’ Compensation Insurance (労災保険, Rousai Hoken):

   • Covers work-related injuries and illnesses.
   • Fully paid by the employer.

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Enrollment Process

1. For Employees:

   • Your employer will handle enrollment in health, pension, unemployment, and workers’ compensation insurance.
   • Ensure you provide your My Number card and residence card (在留カード, Zairyu Card) to your employer.

2. For Self-Employed or Unemployed Individuals:

   • Visit your local ward office (区役所, Kuyakusho) in Yokohama to enroll in National Health Insurance and National Pension.
   • Required documents:
     • Residence card.
     • My Number card.
     • Passport.
     • Proof of income (if applicable).

3. Ward Offices in Yokohama:

   • Yokohama has 18 wards, each with its own ward office. For example:
     • Naka Ward Office (中区役所):
       • Address: 35 Nihon-odori, Naka-ku, Yokohama.
       • Phone: 045-224-XXX.
     • Check the Yokohama City website for the ward office nearest to you.

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Costs and Payment

• Social insurance premiums are typically deducted from your salary if you are employed.
• Self-employed individuals will receive payment slips and can pay at banks, post offices, or convenience stores.

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3. Specific Considerations for Newcomers and Non-Japanese Residents

1. Residency Status:

   • Your tax and social insurance obligations depend on your residency status:
     • Non-residents: Taxed only on Japan-sourced income.
     • Residents (1+ year): Taxed on worldwide income and must enroll in social insurance.

2. Language Support:

   • Many local offices in Yokohama provide multilingual support or interpretation services.
   • The Yokohama Association for International Communications and Exchanges (YOKE) offers assistance to foreign residents.
     • Website: https://www.yokeweb.com/
     • Phone: 045-222-1171.

3. Tax Treaties:

   • Japan has tax treaties with many countries to avoid double taxation. Check with your home country’s embassy or the National Tax Agency for details.

4. Lump-Sum Pension Refund:

   • If you leave Japan permanently, you may be eligible for a partial refund of your pension contributions. Apply through the Japan Pension Service.

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4. Local Resources in Yokohama

1. Yokohama City Website:

   • https://www.city.yokohama.lg.jp/
   • Provides detailed information on taxes, social insurance, and administrative procedures.

2. National Tax Agency (NTA):

   • https://www.nta.go.jp/
   • Offers online tax filing and resources in English.

3. Yokohama International Communication Center (YOKE):

   • Provides support for foreign residents, including guidance on taxes and social insurance.

4. Ward Offices:

   • Each ward office in Yokohama can assist with National Health Insurance and Resident Tax inquiries.

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By following this guide, you should have a clear understanding of your tax and social insurance obligations in Yokohama, as well as the resources available to help you navigate these processes.