【Tax / Pension】
■Taxes
・Foreign nationals residing in Japan must pay taxes, regardless of their nationality.
・There are two types of taxes in Japan, national taxes and local taxes (collected by prefecture / municipality.)
・The most common taxes for local residents are income tax and inhabitants’ tax. Any inhabitants residing in Japan for one year or longer must pay those taxes in accordance with their income. Salaried employees do not need to take any specific steps, as tax payments should be automatically withheld from their paychecks. However, if your medical payments exceed a certain amount, or you purchase a house, etc., then tax returns should be filed separately to be refunded excess payment.
・Those managing their own businesses, including farms, must file a tax return for their annual income from January 1 to December 31.
・Inhabitants’ taxes are levied on a prefectural and municipal basis. Those who have a Hokkaido address as of January 1 must pay both the prefectural inhabitants’ tax and the municipal inhabitants’ tax.
・There are some cases, such as changing your status of residence, registering children at nursery school, applying for public housing, etc., where you will need to submit certificates proving tax payment and/or income. Please apply for these certificates at your municipal office when necessary.
＜Related organizations＞
●Processing and general inquiries
（National Taxes: Income Tax Returns, etc.）
・National Tax Agency (Japanese/English)
http://www.nta.go.jp/english/index.htm
TEL：011-206-6111(Sapporo Call Center, Japanese)
http://www.nta.go.jp/about/organization/sapporo/location/index.htm（Tax office）
（Prefectural Taxes: Business Tax, Motor Vehicle Tax, etc.）
・Taxation Division, Department of General Affairs, Hokkaido Government (Japanese)
http://www.pref.hokkaido.lg.jp/sm/zim/map/ichiran.htm
・Hokkaido Prefectural Bureau Tax Affairs Divisions, Prefectural Taxation Offices (Multilingual)
/soudan/guide/zeimu.xls
（Local tax: municipal inhabitants’ tax, fixed asset tax, etc.）
・Municipal offices in Hokkaido (Multilingual)
/soudan/guide/shichoson.xls
■Pension
・Pension benefits are provided for citizens who become too old to work or develop disabilities from illness and/or injury, and surviving family members. There are two types of Japanese pension: the welfare pension insurance for employees, and the national pension system for citizens from 20 to 59 years of age.
・In order to be enrolled in the national pension system, please go to the pension division of your municipal office and follow the necessary procedures. Payment into your pension is made by using a statement of payment (nofusho) sent from your municipal office.
・With regards to welfare pension insurance, one’s pension fees are equally shared by the insured worker and their employer, and the enrollment procedures are handled by the employer.
・Foreign nationals enrolled in the Japanese pension system for a certain period will be provided with a lump-sum withdrawal upon their return to their home country/region.
＜Related organizations＞
●Processing and general inquiries
・Japan Pension Service (JPS) (Japanese/English)
https://www.nenkin.go.jp/international/index.html#cms001
※*Pamphlets available regarding Pension System and Multilingual Phone Interpretation Services (Multilingual)
https://www.nenkin.go.jp/section/soudan/hokkaido/index.html（JPS Branch Offices）
※*Pension Consultation Center List (2 locations in Sapporo)
・Municipal offices in Hokkaido (Multilingual)
/soudan/guide/shichoson.xls