2021 Income Tax And Special Income Tax For Reconstruction Guide available

[Tkydon]

I found the 2021 Income Tax And Special Income Tax For Reconstruction Guide PDF.

This is the Guide for filling out Form B Pages 1&2 of the Kakutei Shinkoku for 2021.
It does not include details of how to fill out Page 3 - Separate Taxation Method for Dividends, Capital Gains, etc.,
or Page 4 - Claiming Realised Losses

It was buried here

https://www.nta.go.jp/taxes/shiraberu/s ... df/050.pdf

where no-one could possibly find it...

If the location moves, I will edit the above link to reflect the new location...

If you have income from foreign Dividends, Capital Gains, etc., anything that requires the Separate Taxation Method, or requires the Separate Taxation Method to take advantage of fixed taxation rates below your Marginal Income Tax Rate under the Aggregate Taxation Method, you will have to file Page 3 as well. Unfortunately, the information on filling out Pages 3 & 4 are only available in Japanese ;-(


One other interesting thing to add: Despite the ambiguity in the Japanese Law since 2018 regarding whether Foreign Sourced Income is Taxable or not for Non-Pemanent-Resident Residents (less than 5 years in Japan in the last 10 years), and the opportunity that they could have taken to clarify the issue for Non-Pemanent-Resident Resident Tax Payers, the English Guide specifically says, the same as previous years (See the Table on Page 7)

Foreign Sourced Income - Paid Abroad - For Non-Permanent Resident Residents - "Only the portion deemed remitted to Japan is taxable".

And there is no clarification or definition that would imply that the phrase 'Foreign Sourced Income' had any other meaning or restriction than the literal meaning of the phrase 'Foreign Sourced Income'.

By contrast, there is a full one-page definition of the meaning of 'Domestic Sourced Income' for Non-Residents on Page 8...

I think no-one could be blamed for interpreting this official statement in this official document from the NTA literally.

[adamu]

Nice find. Did you just change 2020 to 2021 in the URL and get lucky?

[Tkydon]

I didn't know this URL for 2020... but it seems it works if I do the reverse...

I would naturally look, and expect to find it here
https://www.nta.go.jp/
English
https://www.nta.go.jp/english/index.htm
Information For Tax Payers - Individual Income Tax
https://www.nta.go.jp/english/taxes/ind ... /index.htm
But it shows
2020 INCOME TAX AND SPECIAL INCOME TAX FOR RECONSTRUCTION GUIDE
Jump to here
https://www.nta.go.jp/english/taxes/ind ... x_2020.htm
Change to 2021...
指定されたページを表示できませんでした
Jump to here
https://www.nta.go.jp/english/taxes/ind ... 020/01.pdf
Change to 2021...
指定されたページを表示できませんでした

The URL popped up in search results when I was searching for something else

[Tkydon]

One other interesting thing to add: Despite the ambiguity in the Japanese Law since 2018 regarding whether Foreign Sourced Income is Taxable or not for Non-Pemanent-Resident Residents (less than 5 years in Japan in the last 10 years), and the opportunity that they could have taken to clarify the issue for Non-Pemanent-Resident Resident Tax Payers, the English Guide specifically says, the same as previous years (See the Table on Page 7)

Foreign Sourced Income - Paid Abroad - For Non-Permanent Resident Residents - "Only the portion deemed remitted to Japan is taxable".

And there is no clarification or definition that would imply that the phrase 'Foreign Sourced Income' had any other meaning or restriction than the literal meaning of the phrase 'Foreign Sourced Income'.

By contrast, there is a full one-page definition of the meaning of 'Domestic Sourced Income' for Non-Residents on Page 8...

I think no-one could be blamed for interpreting this official statement in this official document from the NTA literally.

[ClearAsMud]

The English tax guide for 2021 can also be downloaded from a link in the first table (second row) on the main Japanese NTA page of links for this year:

https://www.nta.go.jp/taxes/shiraberu/s ... ku/r03.htm

Interestingly, a Japanese translation of the English guide is also provided -- filling a need to avoid misunderstanding when dealing with English speakers, perhaps? The English guide has become much more detailed than it once was, and at 72 pages, it's longer than the standard Japanese tax-return guide by 24 pages because it contains information pulled from other sources of limited use to the average Japanese taxpayer. I'd be curious to know what other countries provide this sort of tax information in a second language.

By the way, the cover of the Japanese guide for Form A prominently displays the notice that from January 2023, Tax Return Form A will be eliminated and only the current Tax Return Form B will remain in use (the English guide is based on Form B).

[Tkydon]

Yes, and the 2021 English version has now Finally been linked on the English Page
https://www.nta.go.jp/english/taxes/ind ... /index.htm

It is interesting that the Japanese Translation of the English Doc Page 7, still specifically says:

居住者 - 非永住者 - 国外源泉所得 - 国外払 - 国外から送金されたものについて課税

And there is no specific definition of 国外源泉所得, unlike the definitions for

非居住者
国内源泉所得 - （⇒８ページ参照） 国内源泉所得以外の所得
原則として課税 - （⇒９ページ参照）



On the subject of Form A, Foreign sourced Dividend Income, etc., are specifically excluded from the Aggregate Tax Method, and therefore specifically require Page 3 of Form B, so Form A was not really relevant to foreign tax payers anyway, and just a source of confusion.

[Tkydon]

Good Docs for the Tax Season

https://www.nta.go.jp/taxes/shiraberu/s ... ku/r03.htm

https://www.tax.metro.tokyo.lg.jp/agend ... .html#book
Japanese, English, Chinese and Korean

https://www.city.nagoya.jp/en/category/ ... 0-0-0.html
https://www.city.nagoya.jp/zaisei/page/0000099620.html

https://www.nta.go.jp/taxes/shiraberu/s ... f/Q/Q1.pdf

https://www.mof.go.jp/english/policy/ta ... st_en.html

https://www.nta.go.jp/publication/pamph/01.htm#04

https://www.keisan.nta.go.jp/r2yokuaru/ ... index.html

http://www.kokusaizeimu.biz/14729582214445

To this I would add this book

https://zaik.jp/books/472-4.html
英和対照 税金ガイド2020年版
English-Japanese Bilingual Tax Guide 2020 Edition.
There is no 2021 Edition. The next edition will apparently be 2022 Edition available Jan 2023.