Greetings.
I’m a student who has been working part-time. I have a couple of questions regarding taxes and related procedures. I received a Gensen choshuhyo back in January stating that my total income for the past year was around 200000 yen (slightly less) and that the amount of tax deducted was 0. Would a student with this income be required to declare anything/complete any kinds of procedures? The thing is that I know that, typically, employers take care of all the necessary procedures (withholding, adjustments at the end of the year etc.). But I recently found out that my employer, is apparently, not doing it because a full-time coworker of mine said that she declared her own. When I asked whether there was something that I was supposed to do, I was told that part-timers with such low income generally don’t report/submit anything because the Tax Office doesn’t check/doesn’t care about such low non-taxable amounts. Is this correct? Is there something I should do, after all? Should I talk to the Tax Office? (I’ve also seen that, if your side income is under 200000 yen, you don’t need to declare it/submit anything. So I thought that it made sense that you wouldn’t have to do anything if your only income is under that amount either.)
The reason why I’m concerned is that I’ve actually got a full-time job (graduating and quitting my part time gig this month) and I’m about to apply for a change of status of residence (from student to humanities). So, if it turns out that I did not take care of the tax-related stuff, would that affect my Visa application in any way? (I’ve seen that tax/income-related documents are required when renewing, but I didn’t see anything about student -> worker visa change, so could the Immigration find out?)
I’m feeling kind of paranoid even if my employer/coworkers say it’s fine, so I thought I’d better ask. (Also, what is it that I need to do? Just bring my gensen and documents like residence and my number card to the City Hall or Tax Office?)
2 comments
[https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2021/01.pdf](https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2021/01.pdf)
pg 11.
this is the line you should be focusing on:
(2) Your total amount of income (except for the employment income and the retirement income)
exceeds 200,000 yen when the salary etc. is received from one source only and all of the
salary etc. is subject to the Japanese withholding.
in your situation, your part-time employer did a year-end adjustment for 2021 for you (since you received a gensen choushuu), and your income is less than 200,000, there is nothing else to be done..
for 2022, if you continue to work from the same employer till you leave, (1st Jan 2022 till date), you will be provided with another gensen choushuu. submit it to the HR of your new company.
Everyone can essentially earn ¥480,000 per year income tax free (¥430,000 resident tax free). Due to the “basic deduction”
With “Employment income” you can earn an additional ¥550,000 tax free too due to the “Employment income deduction”
Then your health insurance premiums and national pension are also tax deductible.
Basically if your taxable income is ¥0 you have no need to file a tax return/resident tax return.
So if you earned just ¥200,000 in employment income then after tax deductibles your taxable income = ¥0
TLDR: No tax return needed as your taxable income (based on what is mentioned in your OP) is ¥0
Edit: just noticed the full-time job part. It’s likely you will need to file a final tax return for 2022 (in March 2023) because your taxable income (total income minus tax deductibles) will be >¥0 because you will be earning more than stated in your OP for 2022.