Taxes and the National Pension

●Taxes ●Due date for Municipal Taxes ●Where to Pay Municipal Tax ●Prepayment Reward System ●Tax certificate

●National Pension Plan ●Public medical insurance plan in Japan

Taxes

Taxes include national, prefectural, and municipal taxes. Major municipal taxes include the Residence tax, fixed asset tax/city planning tax, and light vehicle tax. The consumption tax rate is 5%.

Residence Tax 【Residence Tax Division】

Residence tax is imposed on those who live in Suita City as of January 1st (excluding those whose stay in Japan is determined to be less than 1 year by contract, etc., in advance) based on their income for previous year.

Each taxpayer must report his or her income to City Hall from February 16 to March 15 every year, except as follows:

・those who had no income the previous year;
・those who submitted their final tax return to the Tax Office; and

・those who are employed income earners with no other income source and whose employer has submitted a salary payment report to City Hall.

Fixed Asset Tax and City Planning Tax【Asset Tax Division】

Fixed Asset Tax is imposed on those who own land, houses or depreciable assets (for business) in Suita City as of January 1.

City Planning Tax is imposed on those who own land or houses in the urbanization promotion area.

(In Suita, the entire city is an urbanization promotion area.)

Light Vehicle Tax【Taxation System Division】

Light Vehicle Tax is imposed on those who own light vehicles or motorcycles as of April 1.

Due date for Municipal Taxes【Tax Payment Division】

If the due date is not observed, charges for expediting and arrears may be required. If the final date of the period for tax payment falls on a Saturday, Sunday, or national holiday, the following business day becomes the due date.

Where to Pay Municipal Tax 【Tax Payment Division】

Make payments at one of the places described on the payment slip. Japan Post Banks (Post Offices) in the Kinki District also accept payments, except for overdue payments. Payments can also be made automatically from each taxpayer's bank account or by automatic transfer. Automatic payments can be used for Civil and Prefectural Inhabitant’s taxes (for normal collection), Fixed Asset Tax, City Planning Tax（including tax for depreciable assets）, and Light Vehicle Tax.

Prepayment Reward System【Tax Payment Division】

The annual payment period for Civil and Residence Taxes (for normal collection), Fixed Asset Tax, and City Planning Tax is divided into four sub-periods. Taxpayers who pay their early taxes for the subsequent periods are entitled to a reward.

Requests for the reward must be made at the Tax Payment Division or each branch office. The tax receipt and a personal seal (no rubber seal or stamp allowed) are required.

To make payment for a whole year in the first payment period, pay the amount after deducting the amount of the reward from the annual amount due.

Tax Certificate

【Taxation System Division, Asset Tax Division, Yamada, Senrioka and Senri Branch Offices】

Items Needs When Applying for Certificates

Documents certifying identification (driver's license, Certificate of Alien Registration, etc.), the handling fee (200 yen per issuance), power of attorney (if from a person other than the applicant or his/her family), and a seal impression in the case of a corporation  (power of attorney allowed). Application by postal mail is also allowed.

Immediate Issuance at Branch Offices

The above certificates are also issued at the Yamada, Senrioka, and Senri branch offices, although it may not be possible to issue the certificates immediately in some cases.

National Pension Plan 【National Pension Plan Division】

All residents in Japan aged 20 or over, but under 60 years, including foreign residents, must join the National Pension Plan. Subscribers to this plan are classified as follows:

Group 1 … Self-employed persons and students aged 20 or over but under 60 years of age. Each subscriber must pay the premium by him/herself.

Group 2 … Subscribers to the employee's pension fund or mutual aid plan. The premium is deducted from the worker's salary.

Group 3 … Dependent spouses of Group 2 subscribers aged 20 or over, but under 60 years of age.  subscribers do not have to pay these premiums on their own.

There are three types of basic pension benefits, including the Basic Old-age Pension (rourei kiso nenkin), Basic Disability Pension (shougai kiso nenkin), and Basic Bereavement Pension (izoku kiso nenkin). Group 1 subscribers are also entitled to special benefits such as lump-sum payments for withdrawal and death. The pension benefits are paid to the subscriber or the bereaved family if certain requirements are satisfied.

Contact for inquiries:

Premium Payments

Payments must be made by bringing the payment notice, together with cash, to a financial institution or a convenience store. Payments can also be made via the Internet or with a credit card.

For prepayment of future premiums, the premiums are discounted. Prepayment by account transfer or use of Prompt-payment Discount (hayawari) allows greater discount rates. Contact Suita Social Insurance Office (above) for more information.

Exemption System For those Unable to Pay

There is a system of exempting Group 1 subscribers from all or a part of the premium payment when the subscribers are unable to pay their premiums, if an application for such exemption is filed and approved. Students may apply for the Special Premium Payment Exemption for Students. Those who are in their 20s may apply for the Special Premium Payment Postponement System for Youth.

Contact the Suita Social Insurance Office (above) for inquiries.

Cases requiring legal procedures

If a member or spouse is employed, retired, married, divorced, or has changed his or her address or name, legal procedures may be required. For more information, contact the National Pension Plan Division (kokumin-nenkin-ka), or the Suita Social Insurance Office (suita-shakai-hoken-jimusho).

Departure from Japan

Foreigners who paid the premiums as a Group 1 subscriber for six months or more and departed Japan without receiving benefits can receive a lump-sum payment for withdrawal based on the number of months the premium was paid up to a maximum of 3 years , if claimed within two years of departure. Contact the following for more information:

Public medical insurance plans in Japan

Without joining any medical insurance plan, it is difficult to see a doctor because of the high consultation fee. There are compulsory insurance plans in Japan, and every resident must join a medical insurance plan. The Social Insurance Plan is for employees of companies or business establishments and the National Health Insurance Plan is for everyone else.

Those aged over 75 years are to be insured by the Medical Insurance Plan for the Latter-stage Elderly.

Social Insurance Plan

Those who are working for companies eligible for the social insurance plan join this plan.

Application and payment

Application and payment are made through the company that employs the subscriber.

Out-of-pocket portion of the consultation fee not covered by the insurance is 30%

※ The cost for meals during hospitalization is separately determined.

※ Medication costs are paid by the patient according to the type of medicine and the length of the prescription.

Certificate of Insurance

In principle, one certificate of insurance is issued for each insured person. Since this certifies the holder's enrollment in the system, handle it carefully. When consulting a doctor, show the Certificate of Health Insurance. Please carry it when traveling in Japan, too.

National Health Insurance Plan（Excluding those who are eligible for the social insurance plan）

 【National Health Insurance Plan Elderly Medical Room】

Subscription is allowed from the date of Alien Registration (On condition that the initial period of stay upon entry into Japan is one year or more, or a stay of more than one year in Japan is approved).

Application and Payment

Applications must be submitted to City Hall or a branch office. A document certifying Alien Registration is required for the application. The amount of the premium is calculated for one-year period from April to March of the following year, based on the applicant's income during the previous year and the family make-up. The amount of the actual premium may very slightly among municipalities. The insurance premium does not change no matter how many times the benefit is used.

Out-of-Pocket Portion of the Consultation Fee not covered by the insurance is 30%

Certificate of Insurance

One certificate of insurance is issued for each insured person. For the insured over 70 years of age, a Certificate of Elderly Beneficiary is issued separately. Since these documents certify the insured status of the patient, please handle them carefully. When consulting a doctor, show the Certificate of Health Insurance. Please carry it when traveling in Japan, too. 

Medical Insurance Plan for the Long-lived (Latter-stage Elderly)

Those who are over 75 years old (including those who are between 65 and 74 years old and with a specified level of disabilities) can join this plan from the date of Alien Registration (on the condition that the initial period of stay upon entry to Japan is one year or more, or a stay of more than one year in Japan is approved).

Application and Payment

The methods of application and payment are the same as those for the National Health Insurance Plan.

Out-of-pocket Portion of the consultation fee not covered by the insurance is 10%

However, it may be as high as 30%, based on the enrollee's income in the previous year.

Certificate of Insurance

One certificate of insurance is issued for each insured person. Since the document certifies the insured status of the patient, please handle it carefully. When consulting a doctor, show the Certificate of Health Insurance. Please carry it when traveling in Japan, too.