Practice: Japan's systems & rules: Taxes
Questions based on the official Guidebook on Living and Working, with page numbers.
Score: 0 / 5
Q1
Resident tax is paid to the municipality where you lived on which date?
住民税は、何月何日に住所がある市区町村に納めますか。
Resident tax is paid to the prefecture and municipality where you had your address on January 1.
Source: Guidebook on Living and Working (Japanese edition), p.92 · Official guidebook (18 languages)
Q2
What is it called when your employer deducts resident tax from your salary and pays it to the city?
会社が給与から住民税を差し引いて市区町村に納める方法を何といいますか。
This is called special collection (tokubetsu choshu). It is the standard method for employees.
Source: Guidebook on Living and Working (Japanese edition), p.92 · Official guidebook (18 languages)
Q3
You left Japan on January 5. What about that year's resident tax?
1月5日に日本から出国しました。その年の住民税はどうなりますか。
Because it is owed to the municipality where you lived on January 1, you must pay even if you leave on or after January 2.
Source: Guidebook on Living and Working (Japanese edition), p.92 · Official guidebook (18 languages)
Q4
You cannot pay your resident tax before leaving Japan. What should you do?
出国するまでに住民税を納められません。どうしますか。
Before leaving, appoint a tax agent living in Japan and notify your municipality.
Source: Guidebook on Living and Working (Japanese edition), p.92 · Official guidebook (18 languages)
Q5
Income tax is charged on income earned during which period?
所得税は、どの期間の所得にかかる税金ですか。
Income tax is levied on income earned in the year from January 1 to December 31.
Source: Guidebook on Living and Working (Japanese edition), p.87 · Official guidebook (18 languages)