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英語による税金の説明

What is a tax?

What would happen to our world if it were not for taxes? We would be unable to receive any public services: firefighting and rescue efforts by fire departments, crime control by police stations, education, waste disposal, roads, parks, water supply and sewerage systems, medical treatment at hospitals. These various public services are provided by our tax money.

When are taxes due?

Different taxes have different due dates. You are to pay your taxes before the deadline.

What will happen if I don’t pay my taxes?

The rules are that you pay your taxes in lump sum within the due date. If you cannot pay in lump sum, you can pay installments plus delinquent charge. For details, please consult your local Gyoseikenzeijimusho or the Prefectural Administrative Affairs and Tax Office. If you don’t pay your taxes by any means, your assets such as savings, salary, or automobiles will be seized.

You can use tax consultation service at tax offices.

If you have trouble paying prefectural taxes such as automobile tax, here is the information on free tax consultation services.

Tax consultation hours: 8:30-17:15 on weekdays

Only Japanese is spoken, so if you don’t speak Japanese, please bring someone who can.

Tax consultation is also given as follows.

When

After hours: December / 21 / 25 ~ 28 / 2018 17:15-19:30

Sunday: December / 9 / 23 /  2018 8:30-17:15

Portuguese and Spanish will be spoken at the following schedule.

December / 23 / 2018 9:00-12:00 13:00-15:30

Where

Isesaki Gyoseikenzeijimusho or the Prefectural Administrative Affairs and Tax Office, Isesaki

(1-236 Imaizumi-cho, Isesaki)

Contact

Gunma-ken Isesaki Gyoseikenzeijimusho

(Phone: 0270-24-4350)

What is an automobile tax?

If you own a car, an “automobile tax” will be levied on your vehicle.

How much will my automobile tax be?

It’s an annual tax, and the amount will be determined by the vehicle types and displacements.

For instance, the following amounts will be levied on sedans.

JPY34,500 for displacements between 1000cc and 1500cc

JPY39,500 for displacements between 1500cc and 2000cc

How do I pay?

Around May 1 every year, a tax notice will be sent to the vehicle owner as of April 1 of that year. The due date is set for May 31 (the first bank business day if May 31 falls on a holiday). You can pay your automobile tax at banks, post offices, convenience stores, or prefectural Gyoseikenzeijimusho. Please pay it on time.

What will happen if I sold my car or no longer using it?

You need to go through a set registration procedure to change the vehicle owner at Gunma Branch of the Kanto District Transport Bureau. (Phone: 050-5540-2021)

Unless you register the new owner with the bureau, the automobile tax notice will be sent to the old owner continuously.

What will happen if I don’t pay my taxes?

You will receive collection letters if you don’t pay your tax on time. If you still don’t pay your taxes after you receive a collection letter, your asset will be seized. For any questions, please contact Gunma Isesaki Gyoseikenzeijimusho or the Prefectural Administrative Affairs and Tax Office at 0270-24-4350. Free tax consultation (in Japanese only) is offered on weekdays between 8:30 and 17:15 hours. If you don’t speak Japanese, please bring someone who does.

Please note that Light Vehicle Tax will be levied on light vehicles (so-called K-Car of 660cc displacements). Light Vehicle Tax is a municipal tax, so please contact your municipality for details.

What is a Real Estate Acquisition Tax?

Q1: What is a real estate acquisition tax?

A1: A tax levied on real estate (land, house, etc.) you acquired

Q2: How much is the tax?

A2: The table below shows the calculating formulae.

Real estate acquired between April 1, 2008 and March 31, 2021.

Appraised value of the real estate(*1) x 3%

Appraised value of the real estate(*1) x 4%

Appraised value of the real estate(*1) x 1/2(*2) x 3%

  • (*1) “Appraised value of the real estate” refers to the amount registered with the Kotei Shisan Kazei Daicho or the Fixed Asset Tax Roll of the municipality the property is located and not the purchased value or the cost of construction.
  • (*2) When acquired a building land, the tax is calculated based on one-half of the appraised value.

Q3: How do I pay the tax?

A3: Use the tax notice sent to you. You can pay the tax at banks, post offices, convenience stores, and your local Gyoseikenzeijimusho or the Prefectural Administrative Affairs and Tax Office.

Q4: I was told that I could lower my tax amount levied on land or houses.

A4: You may be eligible for lower tax amount if you apply any of the four items below by filing an application.

  1. When you build a new house on the land you purchased within three years of acquisition, your tax on the land may be reduced.
  2. When you acquire both the land and the newly-built house on the land, your tax on the land may be reduced.
  3. When you acquired the land and within one year purchased an existing house built on that same land, your tax on the land may be reduced.
  4. When you acquire an existing house that was built on or after January 1, 1982, your tax on the house may be reduced.

[How to file an application]

  1. Personal seal(if it’s a joint acquisition, seals of all co-owners)
  2. Tokijikoshomeisho or Certificate of Registered Matters issued by Homukyoku or the Legal Affairs Bureau.

*There are some requirements to file an application, please contact Gunma Isesaki Gyoseikenzeijimusho or the Prefectural Administrative Affairs and Tax Office, Isesaki at the followings.

For free tax consultation, contact Gunma Isesaki Gyoseikenzeijimusho or the Prefectural Administrative Affairs and Tax Office, Isesaki (1-236 Imaizumi-cho, Isesaki)
Phone: 0270-24-4350 Hours: 8:30-17:15 on weekdays

Please note that only Japanese is spoken, so if you don’t speak Japanese, please bring someone who can.

(個人の事業税)

【Abridged Version】 Contact Gunma-ken Isesaki Gyosei Kenzei Jimusho or the Gunma Prefectural Administrative Affairs and Tax Office, Isesaki for details on individual enterprise tax.

Individual Enterprise Tax or Kojinno Jigyo Zei

What is it?

Anyone who does business based in Gunma uses its public roads and facilities as well as services provided by the prefectural government. To this end, an individual enterprise tax (prefectural tax)

is levied based on the concept that part of the cost for the above-mentioned public services be borne by individual enterprises. (This is a different tax from the income tax you file with your local tax office.)

How much is it?

Here is the calculation formula.

Income (*1) -Deduction as a business owner (JPY2.9 Mil) *2) - Other deductions *3) ×Tax Rate=Tax Amount

  • (*1) Income = Revenue – Expenses (Same as calculating an income tax) However, special deduction for blue return to calculate income tax does not apply to this tax.
  • (*2) In case the duration of your business is less than one year, the tax is calculated by the month.
    (e.g. JPY1.45 Mil for six months of doing business)
  • (*3) You can claim deductions like carry-over of losses and capital loss of business assets, etc.
Types of businesses required to pay individual enterprise tax are listed below
Types of Businesses
Tax Rate

Sales of goods & materials, renting property, manufacturing, contractor, restaurant and/or catering business, consultant, other sales, freelance profession

5%

Livestock business, fishery, wood and charcoal production

4%

Japanese traditional massage (anma), acupuncture, moxa cautery, finger pressure, massage, Judo-orthopaedics

3%

*Other types of businesses may also apply, so contact the office below for more details.

How do I pay?

Filing he tax: File your income tax return with your local tax office on or before March 15. (If it falls on a Saturday or Sunday, the following Monday) The tax office will use your return form to calculate your individual enterprise tax amount and send you the tax notice in August and November. (If your tax amount is less than JPY10,000, the notice will be sent in August only.)

Paying the tax: Go to a convenience store to pay. Take the tax notice with you. For tax amount of JPY300,000 and higher, you have to pay at a bank, post office, or local Gyosei Kenzei Jimusho. You can also pay the tax online. (Pay-easy). For tax amount of JPY10,000 or less, you have to make a one-time payment in August.

*For taxpayers who have requested to pay by koza furikae (bank transfer), the tax amount will be debited directly from your account.

(不動産取得税)

You may be eligible for reduction on your property taxes.Why not look into the details?

Fudosan Shutoku Zei or Real Estate Acquisition Tax is a prefectural tax and is imposed on the land and property you acquire. (Note that this is not the Kotei Shisan Zei or Fixed Asset Tax you pay your city/town/village every year.)

Tax reduction on your residence and land for housing

When you acquire residence or land for housing, you are eligible for tax reduction provided you meet all of the following conditions.

(1) Tax reduction on residence

a. You built a new house.

b. You acquired a new ready-built house that has never been used and has thefloor space of between 50 and 240 square meters.

c. You acquired a secondhand house that meets all of the following conditions.

  1. It has the floor space of between 50 and 240 square meters.
  2. The acquirer is the user.
  3. It was built on or after January 1, 1982.
How to apply for tax reductions

a. You don’t have to apply unless otherwise noted.
b. You don’t have to apply unless otherwise noted.
c. You have to file an application for tax reduction.

How to do it

Bring the Toki Jiko Shomeisho or Certificate of Registered Matters
(Tokibo Tohon or Certified Copy of Register) and your seal to the Gyosei Kenzei Jimusho or the Prefectural Administrative Affairs and Tax Office. (The Tax Office may ask you to see the Purchase and Sale Contract as required.)

(2) Tax reduction on the land for housing

a. You built a new house that has floor space of between 50 and 240 square meters on the land you acquired in less than three years.

b. You bought a secondhand house in less than one year after you have built a new house.

c. You acquired a used house that meets all conditions listed on the Item (1) – c.
In all three cases listed (2) above, you need to file an application for tax reduction.
How to do it: Bring Toki Jiko Shomeisho or Certificate of Registered Matters (TokiboTohon or Certified Copy of Register) and your seal to the Gyosei KenzeiJimusho or the Prefectural Administrative Affairs and Tax Office.
(The Tax Office may ask you to see the Purchase and Sale Contract as required.)

*Definition of the terms:
Floor space refers to residential area only in a multipurpose house. It refers to the total area of existing area and the annex in a house with additions. It refers to the total area of the main house and fuzokuya, i.e. auxiliary buildings such as garage or storage.

*For more information and inquiry, contact the Isesaki Gyosei Kenzei Jimusho or the Prefectural Administrative Affairs and Tax Office, Isesaki.

For inquiries on Real Estate Acquisition Tax, contact the office below.

Isesaki Gyosei Kenzei Jimusho or Taxation Section, Prefectural Tax Department
Prefectural Administrative Affairs and Tax Office, Isesaki
Phone: 0270-24-4350
Address: 1-236 Imaizumi-cho, Isesaki

FAQs

Q1 I acquired a piece of land and built a new house there. Am I eligible for any tax reduction on my Real Estate Acquisition Tax?

A1 You are eligible for tax reduction on both land and housing if you meet certain conditions.

(See (1) a. Tax reduction on housing and (2) a. Tax reduction on land for housing)

Q2 I acquired a secondhand house. Am I eligible for reduction on my Real Estate Acquisition Tax?

A2 You are eligible for tax reduction on both land and housing if you meet certain conditions.

(See (1) b. for reduction on housing See (2) b. for reduction on land for housing)

Q3 I acquired used house and a piece of land. Am I eligible for reduction on my Real Estate Acquisition Tax?

A3 You are eligible for tax reduction on both land and housing if you meet certain conditions.

(See (1) c. for reduction on housing and (2) c. for reduction on land for housing.)

Q4 Where can I get my Toki Jiko Shomeisho or Certificate of Registered Matters?

A4 Go to the nearest Homukyoku or Regional Legal Affairs Bureau. The certificate may not be necessary if the relevant register documents you have on hand are sufficient.

Q5 I acquired a piece of land on a joint ownership basis. Is there anyting I should take note when filing an application for tax reduction? Do I have to file it myself?

A5 Seals of all owners are necessary. They don’t have to be registered seals. Applications may be filed by someone other than the owner.

Q6 I haven’t registered the house I acquired yet. Can I apply for tax reduction on the land?

A6 Yes, you can. You must supply documents certifying the completion of the inspection on the house.

Q7 I have a house with built-in store. Am I eligible for tax reduction?

A7 You are eligible for the house only. (Floor space of the house should be between 50 and 240 square meters. If it’s a used house, the acquirermust be living in it.) Your tax reduction application should include a floor plan(*1) of the housing area.

(*1)Floor plan should also be included in tax reduction applications on apartments.

Q8 What is Hyokagaku or the appraised amount? (Is it different from the acquired amount?)

A8 Appraised amount of any real estate property is equivalent to the one used to calculate your Kotei Shisan Zei or the Fixed Asset Tax imposed by your city/town/village. Real Estate Acquisition Tax is calculated based on the acquired amount. Therefore, the amount of the appraised amount used to calculate your Real Estate Acquisition Tax may be different from the one used to calculate your fixed asset tax as of January 1 may be different.

Real Estate Acquisition Tax is imposed on all acquisition transactions. (In other words, you will be taxed even if you acquired a piece of land by trading it for free.) For transactions of land an acquisition with no money is involved, the Real Estate Acquisition Tax amount will be calculated based on the appraised value of the land. Contact the following office for inquiry.

Gunma-ken Isesaki Gyosei Kenzei Jimusho or the Gunma Prefectural Administrative Affairs and Tax Office, Isesaki

Address: 1-236 Imaizumi-cho, Isesaki

Phone: 0270-24-4350

Free consultation service on tax matters is offered on weekdays from 8:30 a.m. to 5:15 p.m.

外国人向け伊勢崎行政県税事務所周辺地図画像

〒372-0031
Gunma-ken Isesaki-shi Imaizumi-cho 1-236

Gunma-ken Isesaki Gyosei Kenzei Jimusho

TEL: 0270-24-4350
FAX:0270-24-1628

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伊勢崎行政県税事務所県税課
〒372-0031 伊勢崎市今泉町1-236
電話 0270-24-4350
FAX 0270-24-1628
E-mail isegyou@pref.gunma.lg.jp
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