納税地 (nozeichi) refers to the "tax payment location" in Japan. It is the designated place where an individual or business is required to file and pay their taxes. This location is typically determined based on the taxpayer's residence or the principal place of business.

For individuals, the tax location is usually their registered home address, where they live most of the time. For businesses, it is the location of their main office or headquarters. In some cases, especially for large companies with multiple locations, the principal office or the main business location may be used to determine the tax payment location.

The concept of nozeichi is important because it dictates which local tax office has jurisdiction over the taxpayer's filings and payments. It ensures that taxes are collected and administered by the appropriate local authorities. Understanding and correctly designating the tax payment location helps taxpayers comply with their tax obligations accurately and avoid potential legal issues related to tax filings.

非課税 (hikazei) refers to "tax-exempt" or "non-taxable" in Japan. This term is used to describe income, goods, services, or transactions that are not subject to taxation under Japanese law. Various types of income and transactions are designated as tax excempt to provide financial relief, promote certain activities, or support specific groups of people.

For individuals, common examples of tax exempt income include certain social security benefits, scholarships, and specific types of insurance payouts. For businesses, some transactions such as exports and certain financial services may be considered tax exempt. Goods and services deemed essential, such as basic food items or medical supplies, can also fall under the tax exempt category to make them more affordable.

The designation of tax exemption is crucial for both taxpayers and tax authorities, as it determines which items and income are excluded from the tax base.

By providing tax exemptions on specific income and transactions, the Japanese government aims to support economic stability, encourage beneficial activities, and provide financial relief to those in need.

確定申告 給与 区分 (kakutei shinkoku kyūyo kubun) refers to the classification of salary income for final tax return filing in Japan. 確定申告 (kakutei shinkoku) is the annual tax return process where individuals report their income and calculate their tax liability for the previous year. 給与 (kyūyo) means salary or wage, and 区分 (kubun) means classification or category.

In Japan, salary income is categorized separately from other types of income, such as business income, capital gains, or rental income. When filing a 確定申告, individuals must accurately classify and report their salary income, as it affects the calculation of their overall tax liability.

For employees, salary income typically includes basic salary, bonuses, allowances, and other benefits received from their employer. During the 確定申告 process, taxpayers must also account for various deductions and exemptions related to their salary income, such as social insurance premiums, dependent deductions, and other allowable expenses.

Understanding the 給与 区分 is crucial for taxpayers to ensure they accurately report their income and take advantage of all available deductions and exemptions. Proper classification helps in determining the correct amount of tax owed and prevents potential issues with tax authorities. This process ensures that taxpayers meet their legal obligations while optimizing their tax situation.

社会保険料控除 (shakai hokenryo kojo) refers to the "Social Insurance Premium Deduction" in Japan. This tax deduction allows individuals to reduce their taxable income by the amount they have paid for social insurance premiums during the year.

Social insurance premiums include contributions to various mandatory insurance programs such as health insurance, pension insurance, unemployment insurance, and long-term care insurance. These contributions are typically deducted directly from an employee's salary by their employer.

To claim the social insurance deduction, taxpayers must accurately report the total amount of social insurance premiums they have paid over the year on their tax return. This deduction helps lower their overall taxable income, thereby reducing the amount of income tax they owe. For self-employed individuals and others who pay their insurance premiums directly, proper documentation and proof of payment are required to claim this deduction.

The purpose of this deduction is to acknowledge the financial burden of social insurance contributions and provide tax relief to individuals. By allowing these deductions, the Japanese tax system ensures that taxpayers are not doubly burdened by both high insurance costs and high taxes, promoting a fairer and more equitable taxation system.

予定納税 (yotei nozei) refers to "estimated tax payments" in Japan. This system requires taxpayers, particularly those with substantial non-salary income, to make advance tax payments based on their estimated income for the year. These payments are made to avoid a large tax burden at the end of the fiscal year and to help the government manage tax revenue more efficiently.

The process involves calculating estimated income and the corresponding tax liability, which is then divided into scheduled payments. Typically, taxpayers make these payments in three installments: one in July, another in November, and the final settlement during the annual tax return filing in March of the following year. If a taxpayer's income significantly changes during the year, they can adjust their estimated payments accordingly.

予定納税 is particularly relevant for self-employed individuals, business owners, freelancers, and others who do not have taxes automatically withheld from their income. Failure to make these estimated payments can result in penalties and interest charges. The system encourages taxpayers to plan and manage their finances throughout the year, ensuring they meet their tax obligations and avoid any surprises at tax time.

印紙代 (Inshidai) refers to the revenue stamp fee in Japan. This fee is required for various legal and official documents, including contracts, agreements, and certain applications. Revenue stamps are used to pay this fee, and the amount varies depending on the type and value of the document.

For example, when incorporating a company, specific documents may require revenue stamps, and the cost can range from a few hundred to several thousand yen. The revenue stamps can be purchased at post offices and some convenience stores.

The purpose of the 印紙代 is to ensure that the documents are legally recognized and taxed appropriately.