Taxes, Insurance, and Pension

Transcription

1 3 Information for Foreign Residents Living in Minato City Taxes, Insurance, and Pension -Contents- Taxes Resident Tax p2 Resident Tax Return Resident Tax Payment Methods Resident Tax after Leaving Japan Issuance of Tax Payment Certificate or Taxation Certificate Light Vehicle Tax p3 Other Taxes p4 Pension Pension Plan p7 National Pension Plan p7 Joining National Pension Plan National Pension Premiums Payment of National Pension Lump-sum Withdrawal Payments Social Security Agreement p8 Insurance National Health Insurance p4 Notification for National Health Insurance National Health Insurance Premiums National Health Insurance Benefits = Note = For inquiries about Minato City s services, facilities, and events, please contact: Minato Call (English and Japanese, 7:00-23:00, throughout the year) Unless otherwise specified, all the sections or telephones described in this brochure will respond in Japanese only. The telephone number of the target section or subsection shown is a direct telephone number. If you cannot find the direct telephone number of the target section or subsection, contact the main phone number of Minato City Hall ( ). Unless otherwise specified, all facilities and offices will be closed on holidays including the yearend and New Year s holiday period from December 29 to January 3. Guide to Minato Living 2012, which is introduced in the main text is a booklet in A5 size providing information in Japanese along with English, Korean, and Chinese. The booklet is available at the Multilingual Information Corner on the first floor and at the Global Community Planning Subsection on the third floor of Minato City Hall as well as each Regional City Office. The contents of this brochure are subject to change without notice. For inquiries about this brochure, please contact: Foreign Resident Consultation Services (English and Japanese) Hours: 9:00-12:00, 13:00-17:00; Monday to Friday URL:

2 Minato Call Taxes A person working in Japan is required to pay income tax (national tax) and resident tax (local tax) according to the income earned regardless of his/her nationality. The income tax is usually deducted at the time of payment for his/her monthly salary while the resident tax for the current year (to be paid in the following year) is imposed on the individual by the municipality with which his/her address is registered as of January 1 of the following year. Resident Tax Resident Tax Return If your address was registered in Minato City as of January 1of the current year, you are required to file your resident tax return for the year. (*) Even if you had no income or a low income in the previous year, the filing of your resident tax return will make it possible to calculate your National Health Insurance premium. Also, be sure to file your resident tax return every year, or otherwise, you will not be able to receive allowances or use subsidy programs for children, if you have any. It is necessary for you to file your resident tax return in advance if you want to apply for a taxation certificate (or a certification of tax exemption) to be submitted to the Immigration Bureau for the purpose of your visa status change or extension of your period of stay. * You do not need to file your resident tax return if you are an employee of a company that makes a payroll report to Minato City or if you file your income tax return with the tax office. * Be sure to bring your passport, Residence Card (or Alien Registration Card), and supporting documents such as a certificate of income and a withholding tax sheet when you make your resident tax return. <People who are exempt from resident tax> (1) Individuals receiving public welfare assistance. (2) Residents with disabilities, minors (under 20), and widows/widowers whose total income in the previous year fell below a certain amount. (3) Individuals whose total income in the previous year fell below the amount resulting from : 350,000 yen x (Spouse deductible + Number of dependent family members + 1) + 210,000 yen. * Contact Minato City for items (2) and (3) in detail. <People subject to resident tax> If your registered address or workplace as of January 1 of the current year was in Minato City and your previous year s total income in Japan was in excess of a certain amount, resident tax will be imposed this year (from June). If you are a salaried worker, the amount of resident tax will be confirmed in or after April, and your company will deduct the resident tax from your salary on a monthly basis from June of the present year to May of next year. If you are self-employed and the resident tax is not deducted from your salary, a tax notice will be sent to you in June and you are required to pay the resident tax in four installments within a year. Inquiries Tax Assessment Subsection

3 Minato City Main Office Resident Tax Payment Methods You can pay resident tax at the Taxation Section (on the second floor of City Hall), Regional City Offices, Daiba Annex, banks, credit unions, and Japan Post banks. You can pay it at convenience stores as well if the amount is less than 300,000 yen. Furthermore, you can use the bank account transfer system. Resident Tax after Leaving Japan Resident tax is imposed on your previous year s income. Even if you are going to leave Japan, you are obliged to pay your resident tax for the previous year before your departure. For example, your resident tax for fiscal 2013 is imposed on your income of 2012 (January to December). Therefore, if your registered address is in Minato City as of January 1, 2013, you must pay your resident tax for fiscal 2013 in full regardless whether you move out of Minato City within 2013 (even if you move out on January 2 or you continue living in Minato City.) Your resident tax for fiscal 2013 is determined in June 2013 and a tax notice is sent to you. Then you are to pay your resident tax by using the bills in several times. If your departure is before the arrival of the tax notice for the current year (i.e., before June), and you have to leave Japan without your resident tax paid, appoint someone as your tax manager and notify the person. You may be able to remit your resident tax from abroad. In that case, however, be sure to settle the resident tax on time because a delinquent charge will be claimed if you do not pay the resident tax in time. Inquiries Tax manager: Tax Administration Subsection Remittance from abroad and delinquent charge: Tax Payment Promotion Subsection Issuance of Tax Payment Certificate or Taxation Certificate The Taxation Certificate certifies the amount of tax that the resident must pay in the fiscal year and the Tax Payment Certificate certifies the amount of tax imposed on the resident along with the amount of tax that the resident has already paid. If you need your Tax Payment Certificate or Taxation Certificate for resident tax, be sure to file your resident tax return in advance. Then, bring your Residence Card (or old Alien Registration Card), passport, and inkan (if any, or otherwise you should sign the application) to the Residents Support Section at the nearest Regional City Office or Daiba Annex. If you have somebody apply for your Tax Payment Certificate or Taxation Certificate on your behalf, have him/her bring a letter of proxy signed by you along with his/her identification and inkan. In the case of sending a request by mail, contact the Tax Administration Subsection. Inquiries Tax Administration Subsection Certificate Issuance Subsection, Shiba Regional City Office Counter Services Subsection at each Regional City Office ( Azabu: Akasaka: Takanawa: Sibaura-konan: ) Light Vehicle Tax If you own a motorcycle or light vehicle as of April 1 of the year, you are obliged to make a one-time payment of light vehicle tax. Be sure to report immediately in the case of registering a new light vehicle, making an ownership change, or scrapping your light vehicle. Tax will be imposed every year even on an unused light vehicle if you do not make a proper report. Inquiries Tax Administration Subsection

4 Minato Call Other Taxes Besides the resident tax (local tax) and income tax (national tax that is usually deducted from your salary), you are obliged to pay fixed property tax to the Tokyo Metropolitan Government if you own real estate. The Metropolitan Taxation Office will send a payment slip to you. For details, contact the following offices directly. Inquiries National tax: Shiba Tax Office Azabu Tax Office Tokyo metropolitan taxes: Minato Metropolitan Taxation Office Insurance All people must take out public health insurance by law in Japan so that they can receive medical treatment with ease if they become ill or injured. There are two types of public health insurance programs in Japan. These include employment-based health insurance (social insurance) for company employees and National Health Insurance for those who cannot take out social insurance. By paying premiums, people can receive insurance benefits that cover costs of medical treatment and prescribed drugs. All registered regidents National Health Insurance Social Insurance (at work) If you are a registered as a foreign resident, you are obliged to take out National Health Insurance unless you are a salaried worker with social insurance arranged by your company. You cannot take out National Health Insurance, however, if you have a diplomatic visa, your stay period has been exceeded, you are receiving Public welfare assistance, or you are a member of the latter-stage elderly healthcare system. Social insurance is a system that each worker and his or her family must join. The premiums are based on a certain amount of the worker s salary, shared fifty-fifty by the worker and his/her employer, and deducted from the salary. For details, contact the department in charge of your company. National Health Insurance Notification for National Health Insurance Visit the Counter Services Subsection at the nearest Regional City Office with your passport, Residence Card (or old Alien Registration Card), and inkan (if any, or otherwise you should sign the application) along with the necessary documents specified in the following table to complete the procedures for subscribing to National Health Insurance. The head of the household must complete the procedure within 14 days if any of the following cases occurs. 4

5 Minato City Main Office <When to Subscribe> Case Requirement You have entered Japan. You have moved into Minato City. You have withdrawn from your employer s health insurance plan. You have stopped receiving public welfare assistance. You have given birth to a baby. Passport Passport and Certificate of Moving-out Certificate of loss of qualification for health insurance Public welfare assistance termination notice NHI card, Maternal and Child Health Handbook, or a birth certificate and Japanese translation of the birth certificate if the child is born outside of Japan. The bank account number of the head of the household. * The date of subscription is the date any of the above cases occurs. * National Health Insurance premiums must be paid retroactively (for a maximum of two years) counting from the date your subscription became mandatory. * Be sure to make notification in time, or otherwise you must bear all your medical expense by yourself until you subscribes to National Health Insurance. <When to Withdraw> Case You are moving out of Minato City. You are leaving Japan. You have become a member of your employer s health insurance plan. You have began receiving public welfare assistance. Demise Requirement National Health Insurance card. Complete your procedure for moving out at the nearest Regional City Office. National Health Insurance card. Complete your procedure for moving out at the nearest Regional City Office. Employer s health insurance card and National Health Insurance card National Health Insurance card and a letter approving your request for public. National Health Insurance card, funeral expense receipts, the bank account number of the person responsible for paying funeral expenses. * You cannot use your National Helath Insurance card issued by Minato City if any of the above cases occurs. * You are obliged to pay your National Health Insurance premiums until the month before your termination month. Inquiries Eligibility Subsection Consultation Subsection at Shiba Regional City Office Counter Services Subsection at other Regional City Offices ( Azabu: Akasaka: Takanawa: Shibaura-konan: ) 5

6 Minato Call National Health Insurance Premiums National Health Insurance premiums are calculated on a household basis, and the head of the household is responsible for paying them. The insurance premium consists of an amount assigned equally to each individual plus a variable amount based on your income calculated from your resident tax for the previous year. The premium may be reduced depending on your earnings in the previous year. Therefore, be sure to file your tax return every year. A payment slip will be sent from the City Office twice a year, i.e., in June (for a period covering June to October) and in November (covering November to March of the following year). Pay your premiums at the National Health Insurance and Pension Section (on the third floor of City Hall), Regional City Offices, Daiba Annex, banks, credit unions, and Japan Post banks. You can pay it at convenience stores as well. Furthermore, you can use the bank account transfer system. Check with your bank. There is a system that makes it possible to make installment payments. Do not leave your premiums unpaid. For further information, feel free to contact us. Inquiries Calculation of insurance premiums: Eligibility Subsection Payment: Premium Collection Subsection National Health Insurance Benefits If you are injured and you need medical treatment, go to a clinic or hospital that accepts National Health Insurance and show your National Health Insurance card to receive medical services. Make a copayment (a part of the medical fees, which varies with age) to the hospital. The balance will be shouldered by the insurer (Minato City) For the application of the following benefits, check your qualifications and the necessary procedures in advance. <High-cost Treatment Benefits> If your copayment exceeds the monthly benefit ceiling, the excessive amount will be reimbursed by request. <Medical Expenses> If you have paid the full amount of medical expenses in any of the following cases, you may request a reimbursement of high-cost treatment charges that exceed the benefit ceiling. (It is subject to the screening of your application.) (1) You had an emergency medical treatment for sudden illness, etc. and could not present the insurance card. (2) You received treatment at an orthopedic clinic. (3) Your doctor admitted the necessity of massage, acupuncture, and moxibustion under therapeutic reasons. (4) You purchased a prosthetic device, such as a corset, (5) You received treatment at a medical institution during your trip abroad because of sudden illness or injury. <Lump-sum Childbirth Allowance> If an individual insured by National Health Insurance gives birth, a childbirth benefit of 420,000 yen (as of 2013) per child will be paid to the family. * Minato City offers a system to subsidize expenses for delivery less the lump-sum childbirth allowance. In addition, is the City provides a medical expense subsidy program for children up to junior high school insured by Japanese public insurance. <Funeral Costs> If an individual insured by National Health Insurance dies, a funeral benefit of 70,000 yen will be paid to the person responsible for funeral expenses. Inquiries Benefits Subsection

7 Minato City Main Office Pension Pension Plan The pension plan is a mutual aid system that enables elderly people to maintain stable lives and provide support in the event of a disability or death. Pension Plan People including foreigners aged 20 to 59 living in Japan are required to join a pension plan. Employment-based welfare pension (Kosei Nenkin and others) arranged by their employees if they are salaried workers. (For details, contact the Minato Pension Office or the department in charge of your company if you are a company employee.) National Pension plan National Pension Plan Joining National Pension Plan Carry out procedures for joining the National Pension plan at the National Pension Subsection at Minato City Office. If you are retired (out of work) and your employment-based welfare pension (Kosei Nenkin) is canceled, bring your pension book and a document indicating the date of your retirement. National Pension Premiums The National Pension premium is 15,040 yen per month (as of fiscal 2013) for everyone. The Japan Pension Service will send you a payment slip so that you can pay the premium at financial institutions such as banks, credit unions, and Japan Post banks. You can also pay it at convenience stores. Furthermore, you can submit an application for automatic withdrawal to the Pension Office or your bank or make arrangements with the Pension Office for payment with your credit card. If you have difficulty paying the premium, you may use an exemption system. Contact the section in charge. Payment of National Pension The following benefits are available. For the payment and annuity conditions of each benefit, contact the National Pension Subsection. <Basic Old-age Pension> An individual who turns 65 is eligible to receive the basic old-age pension, provided that the following periods are 25 years or more in total. (1) The period for which the individual paid National Pension premiums (2) The period for which the individual was exempt from premiums (3) The period for which the individual was a member of the employment-based welfare pension plan. <Basic Disability Pension> An individual insured under the National Pension System will be able to receive basic disability pension benefits depending on the degree of disability if the individual should suffer from disability as a result of illness or injury. 7

8 <Basic Survivors Pension> If the subscriber dies, the subscriber s spouse and children who have been supported by the subscriber will be able to receive basic survivors pension benefits. Inquiries National Pension Subsection Lump-sum Withdrawal Payments You are eligible to receive lump-sum payments of your paid-in premiums if you are leaving Japan before you become eligible to receive pension benefits, provided that you have paid National Pension premiums for at least six months. Fill out an application form and send it to the Japan Pension Service with necessary documents within two years after you leave Japan. If you do not claim a refund of lump-sum withdrawal payments, you will be eligible to receive pension benefits from Japan and other countries based on the total period of your payments in Japan and the other countries, provided that the other country have social security agreements with Japan. Inquiries Japan Pension Service (Japanese and English) Social Security Agreement The social security agreement is intended to prevent dual subscription to pension services. Presently, Japan has a social security agreement with Germany, the United Kingdom, Korea, the United States, France, Belgium, Canada, Australia, the Netherlands, Czech Republic, Spain, Ireland, Brazil, and Switzderland as of Italy is in preparation for signing a mutual agreement. For details, visit the website of the Japan Pension Service. Inquiries Japan Pension Service Minato City is committed to the conservation of green space and reduction of waste. This brochure was printed on recycled paper containing post-consumer waste. Information for Foreign Residents Living in Minato City 3 Emergency and Disaster Preparation Publication date: March 2013 Published by: Minato City , Shibakoen, Minato-ku, Tokyo Publication number: In charge: Global Community Planning Subsection, Community Promotion Section, Minato City Phone: The following nine types of brochures are prepared in Japanese with furigana (phonetic guides), English, Korean, and Chinese. 1 Emergency and Disaster Preparation 2 Resident Registration and Other Notification/Application 3 Taxes, Insurance, and Pension 4 Medical and Health Care 5 Child Rearing and Education 6 Welfare 7 Daily Life and Work 8 Facilities and Leisure 9 Useful Information