Type of taxes for individuals in Japan
| Types of Taxes | Overview |
| Income Tax（所得税、住民税） | Paid annually by individuals on the national, prefectural and municipal levels. |
| Known as resident tax on the prefectural and municipal level. | |
| Amount is calculated based in the net taxable income of the individual person. | |
| Enterprise Tax（事業税） | Prefectural tax paid annually / installments |
| For self-employed individuals engaged in business activities | |
| Property Tax（固定資産税） | Municipal tax paid in annually / installments |
| Individuals who owns land, housing, and depreciable assets etc. | |
| Consumption Tax（消費税） | Paid by consumer when purchasing good and services. |
| Current rate is 10 % | |
| Food, drinks (excl. Alcohol) and newspaper etc. are 8% | |
| Vehicle related Taxes（自動車税） | Prefectural tax paid annually |
Non-Resident, Non-Permanent resident, and Permanent resident in Japan
For tax purpose, people living in Japan is classified into three categories.This categorization is not related to Visa types.
| Category | Definition | |
| Non Resident（非居住者） | Less than 1 year of stay | |
| No primary base in Japan (Not having a Domicile) | ||
|
Resident （居住者） |
Non Permanent Resident （非永住者） |
No Japanese nationality |
| Having a domicile or residence in Japan for five years or less within the period of last ten years in Japan | ||
|
Permanent Resident （永住者） |
(Japanese nationality) Having a domicile or residence continuously for one year or more in Japan |
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(Non Japanese nationality) Having a domicile or residence in Japan for more than five years within the period of last ten years in Japan |
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Scope of taxable income for individuals
| Type of residence | Income other than foreign- sourced income | Foreign-sourced Income | |||
| Income paid IN Japan | Income paid OUTSIDE Japan | Income paid IN Japan | Income paid OUTSIDE Japan | ||
| Remitted to Japan | Other | ||||
| Non Resident | Taxable | Taxable | No Taxable | No Taxable | No Taxable |
| Non Permanent Resident | Taxable | Taxable | Taxable | Taxable | No Taxable |
| Permanent Resident | Taxable | Taxable | Taxable | Taxable | Taxable |