甲欄 (kōran) and 乙欄 (otsuran) refer to specific sections or columns on Japanese tax forms, particularly those related to payroll and income tax statements. Koran is used for employees who are working full-time and are considered primary income earners. Their employer is responsible for withholding and paying income tax on their behalf. The tax withheld is based on the salary and other earnings provided by the employer. Employees listed under koran typically do not need to file a separate tax return if their only source of income is from their employment.
Otsuran is used for employees who have multiple employers or sources of income, such as part-time workers or freelancers. The tax withheld in this column is often based on a different set of criteria, and these employees are typically required to file an annual tax return (確定申告 = Kakutei Shinkoku) to account for all their income sources and ensure the correct amount of tax is paid. The distinction between koran and otsuran helps the tax authorities and employers manage the different withholding tax obligations for employees with varying employment and income situations.
See Also
In Japanese, the term 経費 (keihi) refers to "expenses" or "business expenses." These are the costs incurred in the process of running a business. Keihi can include a wide range of expenditures such as rent for office space, utilities like electricity, water, and internet, employee salaries and wages, office supplies, travel expenses, marketing and advertising costs, and depreciation of assets. Properly tracking and managing keihi is essential for maintaining accurate financial records, budgeting, and ensuring compliance with tax regulations. In Japan, businesses must be meticulous in documenting and categorizing their expenses to maximize tax deductions and maintain transparency with the tax authorities.
滞納 (tainou) refers to the failure to pay taxes or other required payments by the due date. This can lead to several consequences depending on the type of payment and the length of the delay.
For example, if national health insurance premiums are overdue, the individual might initially receive reminders and then a "資格証明書" (qualification certificate) instead of a regular insurance card, requiring them to pay medical costs upfront and seek reimbursement later. Continued non-payment can result in loss of benefits, such as high-cost medical expense coverage, and potentially lead to asset seizure if the overdue amounts remain unpaid.
In the case of local taxes like resident tax, late payments result in additional charges called 延滞金 (entairyou), which accumulate daily based on the amount owed and the length of the delay. Persistent non-payment can lead to more severe actions, including the seizure of assets like bank accounts or property.
For fixed asset taxes, the penalties are similar. An initial interest rate is applied for the first month of delay, which increases significantly after this period. If payments are not made even after receiving several reminders, the authorities may ultimately seize assets to cover the unpaid taxes
特段 (tokudan) is a Japanese term that translates to "special" or "particular" in English. It is used to describe something that is out of the ordinary or requires specific attention. For example, you might hear it in phrases like 特段の事情 (tokudan no jijou), meaning "special circumstances," or 特段の理由 (tokudan no riyuu), meaning "particular reason."
In business contexts, 特段 might be used to refer to exceptional conditions or considerations that need to be addressed separately from the usual procedures or rules.
Frequently Asked Questions
甲欄 (kōran) and 乙欄 (otsuran) refer to specific sections or columns on Japanese tax forms, particularly those related to payroll and income tax statements. Koran is used for employees who are working full-time and are considered primary income earners. Their employer is responsible for withholding and paying income tax on their behalf. The tax withheld is based on the salary and other earnings provided by the employer. Employees listed under koran typically do not need to file a separate tax return if their only source of income is from their employment.
Specific sections or columns on japanese tax forms is 甲欄 乙欄 (kōran otsuran) in Japanese.
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