Depending on your country of origin, when doing your home country tax return, you may have to include a statement from your Contracting Organization in Japan about your annual earnings. This statement is known as your gensenchoshuhyo, and is issued to you in January of each year. It covers the period from January 1st to December 31st of the previous year. You might also need it if you renew your visa with a different employer, so try not to lose it. (If you do lose it, you can probably ask your school to print you off a new copy.)
If you’re finishing up on the JET Programme, your office should be able to issue one for the current year when you leave (i.e., if you’re leaving in Summer 2013, you can get a statement for Heisei 25, even though the financial year isn’t over). However, if for whatever reason they say they can’t issue it, be sure to leave an address that they can send it to you next year.
The following is a breakdown of the various figures you are likely to see on your gensenchoshuhyo. Remember that the figures that appear on the gensenchoshuhyo will vary because of nationality and job type (different tax liabilities), year on JET, where you live in Japan (prefectural & municipal tax liabilities), and whether you have dependents.
- Gross Income. This includes the Contracting Organization’s (CO) contributions for municipal, prefectural, and income tax.
- Wage earners are allowed an amount for regular business cost of living expenses. It’s calculated based on your income. There’s a booklet at every CO (the administrator will have it) that lists every gross income bracket, followed by the taxable amount after the allowance is deducted. This is base figure 2 from which your final taxable income is decided.
- This figure is 6 + ￥380,000. ￥380,000 is the standard amount that a person with no dependents is allowed to claim each year. If you have a dependent, you get a bigger deduction. Even if you only work for 6 months, the ￥380,000 stays the same (no pro-rata).
- This is your final tax payable. Note: it’s NOT your final taxable income, but the amount of tax you paid on your final taxable income (which doesn’t appear anywhere on the paper). To get your final taxable income, do this: 2 – 3 = final taxable income. Round this down to the nearest ￥1,000. Tax payable is 10% of this amount. In this example, that should be ￥170,800. So why is there a different number at 4? Finishing in 2005, the government allowed on further deduction of 20% of the tax payable. In this case, that would be ￥34,160, so ￥170,800 – ￥34,160 = ￥136,600 (rounded down to the nearest ￥100), which is the number you see in 4. From 2006, this deduction is being lowered to 10% of the tax payable (in this case, ￥17,080) so final tax payable will increase.
- Indicates number of dependents (in this case, none).
- Total from adding national health and employment insurance contributions together.
- The 20% amount that is deductible at 4. Changing to 10% for 2006.
- Indicates your status (in this case, 外国人, or foreigner).
- Indicates which year, whether you worked a full year, started part way through, or left part way.
- Date of Birth according to the imperial calendar (in this case April 1st of Showa 55, or 1980).
Thanks to the SPA in Aomori for the resources.