Japan


Introduction

Uniglo Financial can provide a comprehensive range of umbrella services in Japan. We would need to apply for work permit(COE) and add the contractor to our local payroll as an employee.

Immigration
Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in France, except for citizens of the two most recent members Bulgaria and Romania.
Bulgarian and Romanian citizens carrying out paid employment still require a work permit during the third transitional period (1 May 2009 – 30 April 2011); employees working in France for more than three months also still require a residence permit.

Tax residency

Individuals are generally classified on the following basis:

  • Up to 12 months Non-resident
  • 12 months to 60 months Non-permanent resident
  • More than 60 months Permanent resident

Income Tax bands(JPY)

  • Taxable income up to JPY1,950,000 = 5% x 102.1%
  • Taxable income from JPY1,950,001 up to JPY3,300,000 = 10% x 102.1%
  • Taxable income from JPY3,300,001 up to JPY6,950,000 = 20% x 102.1%
  • Taxable income from JPY6,950,001 up to JPY9,000,000 = 23% x 102.1%
  • Taxable income from JPY9,000,001 up to JPY18,000,000 = 33% x 102.1%
  • Taxable income over JPY18,000,000 = 40% x 102.1%

Due to the implementation of a ‘Special Tax Bill’, there is now an ‘Income Surtax’ that is equal to 2.1% of national income tax.  That is, the additional tax is calculated as (Income Tax x 102.1%).

Local Income Tax = 10% (of taxable ordinary income)

Calculation: Taxable income × tax rate –deduction = national tax.

Social Security

  • Health Insurance = 9.97%
  • Nursing Care Insurance = 1.55%
  • Welfare Pension Insurance = 16.766%
  • Childrens’ Allowance = 0.15%
  • Employment Insurance = 1.35%
  • Workmens Accident Compensation Insurance = 0.25%

How much will I take home?

Please contact our Japan specialist who will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the bounds of Japanesse legislation.