Japanese Business Glossary

課税証明書 (kazei shomeisho) refers to a tax certificate in Japan. This document is issued by local government authorities and provides proof of the amount of tax an individual or business has been assessed and paid. It is commonly used in various administrative and financial processes.

For individuals, the kazei shomeisho typically includes information about their income and the taxes they have paid for a specific fiscal year. This certificate is often required when applying for loans, renting property, or for certain government services and subsidies.

For businesses, the kazei shomeisho provides details about corporate taxes, including income and other taxes that the business has paid. This document is useful when dealing with financial institutions, applying for business licenses, or participating in public tenders.

To obtain a kazei shomeisho, one usually needs to apply at the local tax office or municipal office where they reside or where the business is registered. The application process may require identification and possibly a small fee.

In summary, kazei shomeisho is a tax certificate that serves as proof of taxes assessed and paid, necessary for various personal and business-related procedures in Japan.

関税 (kanzei) refers to customs duties or tariffs in Japan. These are taxes imposed by the government on goods imported into the country. The primary purpose of kanzei is to generate revenue for the government and protect domestic industries from foreign competition by making imported goods more expensive.

When goods are imported into Japan, they go through customs, where the applicable kanzei is assessed based on the type, value, and origin of the goods. The rates for customs duties vary depending on the product category and trade agreements Japan has with other countries. Some goods may have higher tariffs to protect local industries, while others may have lower or no tariffs due to free trade agreements.

Importers must pay the assessed kanzei before the goods can be released from customs. The payment process involves submitting a customs declaration form, providing necessary documentation, and paying the calculated duties.

In summary, kanzei are customs duties or tariffs imposed on imported goods in Japan, serving to generate government revenue and protect domestic industries by making foreign products more expensive.

公租公課 (kouso kouka) refers to taxes and public dues in Japan. This term encompasses various taxes and charges that individuals and businesses must pay to the government. These can include income tax, corporate tax, consumption tax, property tax, and social insurance premiums.

The purpose of kouso kouka is to fund public services and infrastructure, such as healthcare, education, and public safety. It is a critical component of the Japanese fiscal system, ensuring that the government has the necessary resources to operate and provide services to its citizens and residents.

非課税枠 (hikazei waku) means "tax-free limit" or "tax exemption limit" in Japanese. It refers to the amount of income, gifts, or other financial assets that are exempt from taxation up to a certain threshold. This concept is commonly used in various tax regulations to define the limits within which individuals or entities do not have to pay taxes on their earnings or holdings. For example, in the context of gift tax, hikazei waku would specify the maximum amount of a gift that can be given without incurring tax. Understanding the hikazei waku is important for financial planning and compliance with tax laws, as it allows individuals and businesses to optimize their tax liabilities legally.

所得制限手取り, pronounced shotoku seigen te-dori in Japanese, refers to net income limits. This term is often used in the context of eligibility criteria for certain government benefits, subsidies, or tax relief programs. The concept involves setting a maximum threshold for an individual's or household's net income, beyond which they would not qualify for specific financial assistance or benefits.

"所得" (shotoku) means income, "制限" (seigen) means limit or restriction, and "手取り" (te-dori) means take-home pay or net income, which is the amount of income left after deductions such as taxes, social security, and other mandatory contributions.

住民税非課税世帯 (juminzei hikazei setai) refers to a "household exempt from resident tax."

In Japan, resident tax (住民税, juminzei) is a local tax levied on individuals based on their income and is paid to the municipal and prefectural governments. A household that is designated as juminzei hikazei setai does not have to pay this tax due to low income or other qualifying conditions.

Being classified as a juminzei hikazei setai can entitle the household to various public assistance programs and benefits, including reductions in or exemptions from certain fees and charges, as well as eligibility for social welfare services. This status is aimed at supporting low-income families and individuals by easing their financial burden.