enye) ziya kongezelelwa, oko kukhokelele kwi ngama
Bonke abantu, nokuba nationality, zahlulwa njengoko noba abahlali okanye non-abahlaliUmntu income tax iya kuba levied kwi umntu ke ingeniso kuba unyaka wekhalenda. Abantu ekubeni a domicile kwi-Japan kwaye abantu ekubeni a yokuhlala kwi-Japan kuba omnye ngonyaka okanye ngaphezulu ingaba termed abahlali. I-zwelonke ingeniso abahlali, nokuba indawo umthombo wengeniso, ngokulawulwa-income tax. 'Domicile' njengoko lisetyenziswe kuyo ngentla ibhekisa igqwetha isiseko kwaye umbindi omnye ke ubomi. 'Indawo yokuhlala' le indawo apho oyedwa ngamaxesha onke ahlala khona kuba ethile ixesha kodwa oko akunjalo bafanele njengoko i-base kwaye embindini wakhe yakhe ubomi. Non-osisigxina abahlali: Abahlali ekubeni akukho Isijapanese ubumi kwaye ekubeni a domicile okanye indawo yokuhlala kwi-Japan iminyaka emihlanu okanye ngaphantsi ngaphakathi seminyaka elishumi ingaba non-osisigxina abahlali. I-ekhaya ka-taxation kuba non-osisigxina abahlali corresponds ukuba kuba abahlali, kodwa irhafu ayisayi kuba assessed kwi-Japan kwi ingeniso sourced ngaphandle Japan njengoko ixesha elide kangangoko ukuba ingeniso ayikho imali ezingama-Japan okanye akanguye remitted kwi-Japan. Nangona kunjalo, umvuzo ihlawulwe ngokusekelwe umsebenzi Ejapan usebenza ukuba domestic-sourced ingeniso nokuba kunganjalo ihlawulwe ngaphandle Japan, kwaye income tax iya kuba assessed summing umvuzo wahlawula ngaphakathi kwaye ngaphandle Ejapan. Abantu hayi kuncedwe njengoko abahlali bamele termed non-abahlali. Isijapanese income tax kuba non-abahlali iya kuba assessed kwi ingeniso sourced ezingama-Japan. ezine ngasentla, umda we taxable ingeniso kuba withholding irhafu kwi-non-abahlali ngu igqunywe phantsi izibonelelo kuba domestic-sourced ingeniso, ngoko ke, ngaphandle ezikhethekileyo iimeko, taxation kuba non-abahlali ngoku ngakumbi commonly esikolweni kuphela ngokusebenzisa withholding e imvelaphi nemigaqo-nkqubo.
Ingeniso lubalwa khona usebenzisa iindlela ngokomgaqo-ngasinye inani umvuzo classifications.
amashumi amane-ezimbini irhafu withheld e umthombo
Ukuhlawula irhafu lubalwa khona ngo subtracting ezahlukeneyo ingeniso deductions ukususela iyonke isixa-mali ingeniso kwaye ngoko ke phinda umahluko, nto leyo isixa-mali taxable ingeniso, yi-progressive irhafu amazinga ngezantsi. Nayiphi na withholding income tax levied kwi ingeniso ezingaphambili iya kuba deducted ukususela kuqala ngokwendlela irhafu. Non-abahlali zahlulwa nge iimeko zawo kwi - (a) i-non-abahlali ekubeni i-ofisi, njalo-njalo, Japan, (b) non-abahlali okokoko owenza ukwakhiwa okanye indlu yowiso-mthetho kwi-Japan kuba konyaka omnye okanye ngaphezulu, okanye ukwenza ushishino nge-libeke iarhente kwi-Japan, okanye (c) ezinye non-abahlali. Taxable ingeniso lubalwa khona ngaphakathi ekhaya umvuzo yamiselwa nganye kwicandelo elikhethekileyo. Kwi-indlela taxation kuba non-abahlali, income tax uba taxable yi-hlulo umvuzo kwi-ingeniso attributable ukuba osisigxina ukusekwa kunye nezinye domestic imvelaphi ingeniso kuxhomekeke ubukho be osisigxina ukusekwa. Isixa-mali mna-assessed income tax levied kwi-non-abahlali, njengokuba umthetho, ibalwa ngokusemthethweni kwi-ngendlela efanayo njengoko kuba abahlali (ngokulawulwa neeyantlukwano kwi-zonyango ezifana umda izixa-mali esebenzayo ingeniso deductions kwaye langaphandle irhafu deductions). Non-abahlali abo earn umvuzo ingeniso ihlawulwe kuba neenkonzo ezinikezelwe kwi-Japan kwaye hayi deemed ngokulawulwa withholding irhafu kwi-Japan kufuneka ifayile a kubuya aze ahlawule i. amashumi amane-ezimbini irhafu kwi iyonke isixa-mali ukuba umvuzo.
Ukuhlawula irhafu amazinga kuba mna-assessed ingeniso irhafu kwi umntu ingeniso (kwimeko abahlali kwaye aggregate taxation ezakwa-abahlali) ingaba njengoko iboniswe ngezantsi.
Income tax kwi imisebenzi, ingeniso lubalwa khona ngokusekelwe isixa ezizuzwa deducting zilandelayo imisebenzi, ingeniso deductions ukusuka ingeniso. Abahlali kufuneka ufake i-income tax kubuyela kuba umvuzo earned kunyaka ngamnye, ngaphandle kokuba xa irhafu intlawulo nemigaqo-nkqubo kuba unokontraka ngokusebenzisa withholding e imvelaphi, kwaye kufuneka ahlawule irhafu owed phakathi kowama-elinesithandathu kwaye Matshi elinesihlanu zilandelayo kunyaka. Abantu abantliziyo iyonke ingeniso akusebenzi zingaphezu iyonke deductions kwaye abantu abaya kufumana umvuzo ingeniso ngokulawulwa withholding irhafu e imvelaphi (konyaka uhlenga-hlengiso) ukususela enye kuphela payer na ukudlula amabini ezingama-oxygen ngaloo nyaka kwaye abo ndingabi nenye ingeniso obugqithileyo kuma, oxygen musa, njengokuba umthetho, kufuneka ifayile a kubuya. Njengokuba umthetho, non-abahlali ifayile kwaye ahlawule irhafu ukulandela imigaqo efanayo njengoko abahlali. Nangona kunjalo, i-non-abahlali eshiya Japan ngaphandle lokwenza ingxelo i-designation a irhafu iarhente umlawuli we-taxation-ofisi kufuneka ufake i-income tax kubuya aze ahlawule irhafu owed phambi kokuba ndimke Ejapan. Ukususela ngojanuwari, kwi- disemba, abantu kwaye amakhulu ziza kuba phantsi kwi. omnye ubuyiselo ingeniso surtax kwi isixa-mali yabo werhafu yengeniso. Kwimeko irhafu withholding e imvelaphi omnye ubuyiselo ingeniso surtax kanjalo uya kuba levied kwi isixa-mali withholding irhafu kwi ingeniso kwaye yesebe eqokelelweyo kunye werhafu yengeniso. Umzekelo, irhafu umyinge kuba withholding irhafu kwi inzala ehlawulweyo ukuba langaphandle corporation ufmana amashumi amabini, apho ubuyiselo ingeniso surtax (x.
Qaphela ukuba ubuyiselo ingeniso surtax ayikho levied apho withholding irhafu umyinge ibekho phantsi domestic mthetho ukuphumela okanye eliminated yi-irhafu treaty.
'Umntu inhabitant iirhafu' ingaba collective elithi kuba prefectural irhafu kunye kamasipala werhafu kwi umntu ingeniso, kwaye abantu ekubeni a domicile njalo-njalo.
ngowe Japan njengoko kweyomqungu omnye ngonyaka ngamnye ingaba ngokulawulwa ezi irhafu.
Umntu inhabitant iirhafu consist i ingeniso-graded eliluhlaza kwaye cambalala-umyinge (fixed isixa) ilungu eliluhlaza njalo-njalo.
Ingeniso-graded eliluhlaza ngu assessed kwi-mvuzo kuba kunyaka ongaphambi kwaye, ngaphandle kokuba ngendlela ekhethekileyo iimeko, taxable ingeniso kuba ezi iirhafu lubalwa khona ngokungqinelana nomgaqo-izibonelelo kuba ukubala ingeniso kuba income tax ngeenjongo. Inhabitant irhafu ubuyisela kufuneka ezenziwe sesi sibini yi-Matshi, kodwa abantu kokufaka mna-assessed income tax ubuyisela awunayo kwifayili kwakhona kuba umntu inhabitant irhafu. Eliqhelekileyo amazinga nganye nganye inhabitant iirhafu kuba ingeniso-graded eliluhlaza ingaba njengoko iboniswe ngezantsi. (Qaphela) eliqhelekileyo bezinga irhafu kuba cambalala-umyinge eliluhlaza ngu, oxygen kuba prefectural inhabitant irhafu, oxygen kuba kamasipala inhabitant irhafu. Kuba iminyaka elishumi ukususela ngowama- ukuya, nangona kunjalo, ezi amazinga uza ngokulandelelana kuba, amakhulu amahlanu oxygen kwaye, amakhulu amahlanu oxygen. Abantu owenza ezithile amashishini obaluliweyo wobulali irhafu imithetho kufuneka ahlawule imali yeshishini irhafu. Taxable ingeniso kuba yeshishini irhafu ngeenjongo inje kuqala ngokwendlela ngokungqinelana nomgaqo-izibonelelo kuba ukubala ingeniso kuba income tax ngeenjongo, ngaphandle kokuba apho ezikhethekileyo ezifuna ukuchazwa isicelo. Ubuyisela kufuneka ezenziwe sesi sibini yi-Matshi, kwaye kufuneka irhafu kuhlawulwa ngo-agasti novemba ngokungqinelana irhafu izaziso esikhutshwe prefectural urhulumente. Umntu yeshishini irhafu amazinga aqala kwi ezintathu isihlanu, kuxhomekeke uhlobo ishishini. Enomthunzi kwiindawo kwitheyibhile signify ukuba kunye nelindle kwaye langaphandle iimpahla ingaba taxable kwaye mhlophe kwiindawo signify ukuba kuphela domestic iimpahla ingaba taxable. Abo umntu kuba ubume yokuhlala ngokunxulumene Appended Ithebhule mna - Immigration Ulawulo kwaye Refugee Ingqwalasela Mthetho kwaye kufuneka i-idilesi kwi-Japan kuba ngaphantsi kwe-iminyaka elishumi edlulileyo ishumi elinesihlanu leminyaka. Ilifa kwaye isipho iirhafu ayisayi kusebenza langaphandle iimpahla ukuba ilifa okanye isipho lwenziwa emva iinqwelo-national amagqabi Japan ngoaprili, okanye emva koko. Nangona kunjalo, ngaphandle iimeko whereif i-iinqwelo-national ingaba i-idilesi kwi-Japan kwakhona kwisithuba emibini ukususela yakhe yakhe departure. Abo ngaphandle Isijapanese nationality kwaye unayo i-idilesi kwi-Japan kuba ngaphantsi kwe-iminyaka elishumi edlulileyo ishumi elinesihlanu leminyaka. Hereinafter, decedent kwaye okanye donor ubizwa ngokuba"umntu abo banika iimpawu"kwaye i-indlalifa, devisee, legatee kwaye okanye donee ubizwa ngokuba"umntu othe wafumana iimpahla". Hereinafter, decedent kwaye okanye donor ubizwa ngokuba umntu abo banika iimpawu kwaye i-indlalifa, devisee, legatee kwaye okanye donee ubizwa ngokuba umntu othe wafumana iimpahla. Ukuba ubani i-idilesi kwi-Japan ngexesha ilifa isipho, umntu othe wafumana iimpahla ufumana ilifa kwaye isipho taxpayer. Kule meko, nokuba nationality umntu othe wafumana iimpahla kwaye idilesi umntu abo banika iimpawu, zonke iimpahla acquired ingaba taxable. Ngamanye amazwi, hayi kuphela iimpahla ebekwe kwi-Japan kodwa kanjalo iimpahla ebekwe ngaphandle kweli lizwe ingaba ngokulawulwa ilifa isipho irhafu. Nkqu kwimeko expatriates ekubeni acquired a kwipropati ngaphandle Japan yi-lifa, njalo njalo ukusuka usapho lwabo abahlala zabo ekhaya lizwe ngexesha expatriates hlala kwi-Japan njengokuba ummeli, ipropati ngu ngokulawulwa Isijapanese ilifa isipho irhafu.
Nangona kunjalo, xa expatriate yi yethutyana langaphandle resident (jonga ngentla), kuphela domestic iimpahla ingaba taxable.
Xa langaphandle resident acquired a ipropati yi-lifa, njalo njalo kwi i-expatriate kwi-Japan, ukuba idilesi umntu abo banika iimpawu ngexesha enika iimpahla waba kwi-Japan, zonke iimpahla acquired ingaba ngokulawulwa irhafu, nokuba nationality umntu othe wafumana iimpahla.
Ngamanye amazwi, hayi kuphela iimpahla ebekwe kwi-Japan kodwa kanjalo iimpahla ebekwe ngaphandle kweli lizwe ingaba ngokulawulwa ilifa isipho irhafu.
Nkqu kwimeko expatriates ekubeni wadlula nge-i-kunokwenzeka ingozi njalo-njalo. ngexesha Japan njengokuba ummeli kwaye usapho lwabo ukuya ilifa propati bayaphila zabo ekhaya lizwe, ipropati ngu ngokulawulwa Isijapanese ilifa irhafu. Nangona kunjalo, xa expatriate yi yethutyana langaphandle resident (jonga ngentla), kuphela domestic iimpahla ingaba taxable. Xa bobabini umntu abo banika iimpawu kwaye umntu othe wafumana iimpahla kuba akukho idilesi kwi-Japan, kuphela iimpahla ebekwe kwi-Japan ingaba ngokulawulwa ilifa isipho irhafu.
Nangona kunjalo, kwimeko umntu othe wafumana iimpahla possessing Isijapanese nationality, hayi kuphela iimpahla ebekwe kwi-Japan kodwa kanjalo iimpahla ebekwe ngaphandle kweli lizwe ingaba ngokulawulwa ilifa isipho irhafu ukuba noba umntu abo banika iimpawu okanye umntu othe wafumana iimpahla kokuba i-idilesi kwi-Japan ngaphakathi iminyaka elishumi phambi ilifa isipho.
Ukuba ziqhubele phambili ukukhuthaza ukwamkelwa elide yokuhlala ka-highly-izakhono langaphandle iingcali kwi-Japan, ilifa kwaye isipho iirhafu uza ayisasebenzi isicelo iimpahla ngaphandle Japan ukuba iinqwelo national inika okanye ofumana iimpahla emva kokuba yena amagqabi Japan ngoaprili, okanye emva koko. Nangona kunjalo, ukuba abe yena sele i-idilesi kwi-Japan kwakhona kwisithuba emibini ukususela yakhe yakhe departure ukusuka kwi-Japan, iimpahla ingaba taxable. Amazinga ingaba phakathi ishumi kuba zombini ilifa irhafu kunye isipho irhafu, kodwa kukho umahluko phakathi ilifa irhafu kunye isipho irhafu kwi-taxable isixa-mali ngamnye irhafu umyinge ingaba isicelo eso. Ukuba umntu othe acquired a ipropati ebekwe ngaphandle Japan nge ilifa okanye isipho kwaye ingaba ipropati ngokulawulwa a irhafu ehambelana ukuba ilifa isipho irhafu kweli lizwe apho ipropati ibekwe (kuba isipho irhafu, kuquka iimeko apho irhafu ngu imposed kwi umntu owenza wanika property), isixa esithile ukuhlawula irhafu imposed kwi kwilizwe langaphandle iya kuba credited ngokuchasene ilifa isipho irhafu kwi-Japan yi-izibonelelo langaphandle irhafu amatyala ukuphepha kabini taxation.
