nationals are also obliged to pay national
taxes (e.g. income tax and consumption tax) and local taxes (e.g.
(1) Income tax
Income tax is levied on a person's income earned between January 1 and
December 31. You can pay your taxes in one of the following two
(A) Filing your returns and paying tax by yourself.
(B) Withholding tax system in which the employer withholds the income
tax at source.
In this case, employee may be able to obtain a tax refund in the
following cases; medical expense that exceeds the prescribed
amount, the amount of loss suffered through disaster, theft, and/or
embezzlement, if he or she takes out a designated type of loan to
purchase a house. More details,
please ask the tax office.
All goods and services
are taxed at 8 % of purchase price. It is called
consumption tax. Consumption tax is included in the purchase price.
Residents' tax consists
of prefectural tax and municipal tax, which are
paid together. If you live in Fujimi-shi on January 1st, you must pay
the tax proportional to your previous year's income to the city.