As in most countries, tax is levied on individuals’ annual income, on inherited property, on goods and alcohol sales, and on goods imported from abroad.

There are two main types of tax in Japan, national and local, and if you work in Japan, no matter for how long, you have to pay tax on your income. You can make a self-assessment of your taxes and file your tax return to the appropriate authorities, you can request an official tax assessment, or follow the ordinary tax collection procedure, which is that the Metropolitan and other taxation authorities calculate how much tax you owe and send you a notice.

It is your responsibility to then pay your taxes at your bank or financial institution. You will be fined if you miss the payment deadline; the size of the fine will depend on the length of the delay in payment.

For more information on paying taxes in Japan follow the links below:

National Tax Agency
http://www.nta.go.jp/foreign_language/index.htm

Income Tax Guide for Foreigners / National Tax Agency
http://www.nta.go.jp/taxanswer/english/gaikoku.htm