Income and Residence Taxes
Income Tax
Except for those who have applied to be treated under the Tax Convention, those who possess an address in Japan and/or have been resident in Japan for a year or more will be subject income tax as residents. All worldwide income of residents that is earned inside and outside of Japan is subject to income tax.
Persons who receive salaries and wages pay income tax through the withholding tax system.
When salaries or wages are paid, income tax is subtracted (withheld) by the employer. Tax is adjusted in the final salary or wage in a calendar year (year-end adjustment).
A withholding record with the annual gross salary printed on it is issued by an employer and provided to the employee.
Residence Tax
Residents of Japan as of January 1st are obliged to pay residence tax. Resident taxes are decided by the municipality of the area based on the payer’s income tax for the previous year, and the payer is notified of the taxes they owe. The university deducts the requisite amount from the employee’s salary and makes the payment on behalf of the employee. If resigning from their position and returning to their home country, employees can have the previous year’s residence tax deducted from the final payment of their salary. Please consult the administrator of your affiliated department for further details.
Tax Statement (Gensen-choshu-hyo 源泉徴収票)
Your tax statement (“Gensen-choshu-hyo”) is issued in January. It may be required for certain applications, such as for kindergartens, and you may need to attach it when filing your final tax return.
*Click here for an English translation of the tax statement.
〉For more information
Foreign Residents' Life Support Portal Site "Tax"
4.7 Income and Resident Taxes … 便利帳 Guide Book - For_foreign_reseachers
7.1 Confirmation of Tax Payment … 便利帳 Guide Book - For_foreign_reseachers
便利帳 Guide Book - payslip_and_record_of_withholding (Japanese only)
Last updated : October 09, 2025
