The Japan Navigator

Residence Tax in Japan (住民税) Explained Simply Residence tax in Japan (住民税 / jūminzei) is one of the most misunderstood parts of the Japanese tax system. Unlike income tax, residence tax is based on your earnings from the previous year and is paid to your local city or ward office—not the national government. If you are planning your yearly expenses, our guide on utilities and monthly bills in Japan can help you estimate your fixed monthly costs alongside residence tax. What Is Residence Tax? Residence tax is a local tax paid to the municipality where you lived on January 1 of the current year. Even if you move to a different city afterward, you pay tax to the city where you were registered on January 1. The tax consists of two parts: Per-capita tax (均等割): A fixed amount charged to all residents Income-based tax (所得割): A percentage of your previous year’s income How Residence Tax Is Calculated Residence tax is calculated using your previous year’s income ...

Best Internet Providers in Japan (2025 Comparison: SoftBank Hikari, NURO, AU Hikari) Choosing the right home internet provider in Japan can be confusing, especially when every company advertises “the fastest speeds” or “the best value.” In practice, most households end up choosing between three major fibre-optic networks: SoftBank Hikari, NURO Hikari, and AU Hikari. Each differs in speed, real-world performance, installation time, and availability depending on your apartment type. If you are still arranging your move or setting up your first home, it may help to read our step-by-step guide on getting a mobile phone and internet in Japan , which explains the documents, contracts, and basic terminology you will see when applying. SoftBank Hikari – Best for Most People (Wide Coverage & Simple Setup) SoftBank Hikari is one of the most widely available fibre-optic options in Japan because it uses the NTT FLET’S Hikari network. This makes installation faster and compatible wit...

How Salary, Bonuses, and Payslips Work in Japan Japanese payslips can be difficult to decipher when you first start working in Japan. Base salary, allowances, social insurance contributions, income tax, bonuses, and resident tax all appear as separate items, often with unfamiliar terminology. This guide explains how salaries and payslips work in Japan in 2025, why certain deductions are made, and how your take-home pay is calculated. 1) How Salary Is Structured in Japan Most full-time employees receive a fixed monthly salary. Companies usually describe compensation as “monthly salary + bonus,” not annual salary, which often surprises foreign residents. Understanding what makes up your monthly income is essential for budgeting and negotiating offers. Typical components: Base salary (基本給) — the main part of your compensation. Allowances (手当) — such as transportation, housing, overtime, or family support. Bonuses (賞与) — usually paid twice per year. Why Japanese c...

How to Dispose of Garbage & Recycling in Japan Japan’s waste-separation rules are famously strict—and for good reason. They reflect a national commitment to resource efficiency, limited landfill space, and local community cleanliness. For foreign residents this system can seem baffling at first. Once you understand the fundamentals and the local quirks, disposing of garbage becomes simple and stress-free. This guide walks you through the categories, schedules, fees, and common pitfalls in 2025. 1) Waste Categories and Why They Matter Municipalities divide waste into multiple categories to maximise recycling and minimise landfill. Although each city has its own list, most follow the pattern below: Burnable Garbage (燃やせるごみ / 可燃ごみ) Food scraps Paper waste (soiled) Small leather or rubber items Small amounts of dirty plastic Collected typically 1–3 times a week. Missing the slot often means your waste will be left behind until next collection. Non-Burnable Ga...

How to Rent an Apartment in Japan Renting an apartment in Japan can feel complicated, especially for foreign residents. Multiple fees, guarantor requirements, strict screening, and detailed contracts make the process very different from many other countries. This guide explains the main steps, typical costs, and practical tips to protect your money when moving in and moving out. 1) Overview of the Renting Process The general flow when renting in Japan looks like this: Search for properties (online portals, agencies, corporate contacts). Property viewings (内見 / naiken). Application and screening (申込・審査). Contract signing (契約). Move-in inspection and key handover. At each stage, you may be asked for documents and payments, so it helps to understand the full cost picture upfront. 2) Typical Upfront Costs (Example: ¥100,000 Monthly Rent) For an apartment with ¥100,000 monthly rent, a typical initial cost breakdown might look like this: Deposit (敷金) : usual...

How to File Taxes in Japan (2025 Guide for Foreign Residents) Whether you work full-time for in as a company employee or freelance independently, understanding Japan’s tax filing process is essential. While most employees’ taxes are handled automatically through payroll, others must file manually. This 2025 guide explains who needs to file, how to do it, and what happens if you leave Japan mid-year. 1) Who Needs to File a Tax Return (確定申告 / Kakutei Shinkoku) In Japan, income taxes are generally withheld from your salary each month, and your employer performs a year-end adjustment (年末調整 / nenmatsu chousei) . If that adjustment covers your total income, you usually don’t need to file anything. However, you must file a tax return if any of the following apply: You changed jobs during the year (two or more employers). You have freelance, rental, or investment income. You left Japan before December and didn’t receive year-end adjustment. You want to claim extra deduct...