{"id":284,"date":"2015-12-10T04:50:14","date_gmt":"2015-12-10T04:50:14","guid":{"rendered":"http:\/\/capitaltaxltd.com\/japan\/?page_id=284"},"modified":"2015-12-10T07:15:06","modified_gmt":"2015-12-10T07:15:06","slug":"year-end-tax-adjustment-instructions","status":"publish","type":"page","link":"https:\/\/www.capitaltaxltd.com\/japan\/year-end-tax-adjustment-instructions\/","title":{"rendered":"Year End Tax Adjustment Instructions"},"content":{"rendered":"<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array();var hupso_counters_lang = \"en_US\";var hupso_image_folder_url = \"\";var hupso_url_c=\"\";var hupso_title_c=\"Year%20End%20Tax%20Adjustment%20Instructions\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div><p>We are approaching the Year-End Adjustment or Nenmatsu Chosei period of the year. In order to assist your employees with this fiscal year&#8217;s tax process, you will need to provide them with appropriate forms and guidelines for tax calculation purposes. Most employees qualify for Nenmatsu Chosei if they do NOT meet the following criteria:<\/p>\n<ul>\n<li>They leave Japan before the year ends<\/li>\n<li>They work for a non-Japan based employer<\/li>\n<li>They work for more than one employer (i.e. multiple Part-Time employers, side income, etc)<\/li>\n<li>They earn more than 20,000,000 yen a year<\/li>\n<li>They earn other annual income in excess of 200,000 yen (about $1,750 USD)<\/li>\n<\/ul>\n<p>Enclosed is the Declaration for Dependent Tax Adjustment Form. Please have your employees fill the forms in order for the payroll team to adjust their final owed tax balance. You will need to ask your employees to confirm possible changes that have occurred during the year regarding dependents such as changes, additions, income levels, etc.<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><strong><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/Fillable-form-of-exemption-for-dependents-H27-1.xls\" target=\"_blank\">LINK TO DEPENDENT FORM<\/a><\/strong><\/span><\/span><\/p>\n<p>In addition, we are enclosing the application for insurance premiums and special deductions contributions paid to private insurance companies, life insurance, mortgage interest, social insurance premiums, earthquake insurance, etc. Please note these are deductions that can help offset their total income for the year and possibly assist with an income tax refund. In order to make adjustments to their annual income tax deductions, please have them provide you with any supporting documentation for write-off purposes.<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><strong><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/Life-Earthquake-insurance-exemption-form-H27.xls\" target=\"_blank\">LINK TO INSURANCE PREMIUM FORM<\/a><\/strong><\/span><\/span><\/p>\n<p>For foreign staff, we have created a short self-help video to help assist with filling out the forms.<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><strong>DEPENDENT FORM HOW TO VIDEO<\/strong><\/span><\/span><\/p>\n<p><video autoplay=\"autoplay\" controls=\"controls\" width=\"600\" height=\"450\"><source src=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/YEA_Dependent_Form.mp4\" type=\"video\/mp4\" \/><\/video><\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><strong>INSURANCE PREMIUM FORM HOW TO VIDEO<\/strong><\/span><\/span><\/p>\n<p><video autoplay=\"autoplay\" controls=\"controls\" width=\"600\" height=\"450\"><source src=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/YEA_Insurance_Form.mp4\" \/><\/video><\/p>\n<p>Remember, make sure all forms are signed. Failure to sign the form will result in being taxed at higher rates. In addition, plea se submit all the following documentation to us by December 15th, 2015.<\/p>\n<p>1. Copies of Withholding tax from previous employers<br \/>\n2. Dependent Form<br \/>\n3. Insurance Form<br \/>\n4. Supporting documentation for proof of premiums paid<\/p>\n<p>Please direct all questions to Ms. Masako Takahashi, Year End Tax Adjustment, Payroll Department. Click to email: <span style=\"text-decoration: underline;\"><span style=\"color: #0a74db; text-decoration: underline;\"><a style=\"color: #0a74db; text-decoration: underline;\" href=\"mailto:masako@capitaltaxltd.com\">MASAKO TAKAHASHI<\/a><\/span><\/span><br \/>\n\u5404\u4f4d<\/p>\n<p>\u5e73\u7d20\u3088\u308a\u5927\u5909\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f53\u793e\u3067\u306f\u672c\u5e74\u5ea6\u306e\u304a\u5ba2\u69d8\u306e\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3054\u5354\u529b\u304a\u9858\u3044\u3057\u307e\u3059<\/p>\n<p>\u306a\u304a\u3001\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u304a\u5ba2\u69d8\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002\u5f0a\u793e\u3067\u306f\u78ba\u5b9a\u7533\u544a\u306e\u304a\u624b\u7d9a\u304d\u3082\u627f\u308a\u307e\u3059\u3002<br \/>\n\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3055\u308c\u3066\u300112\u6708\u4e2d\u306b\u652f\u6255\u306e\u5230\u6765\u3059\u308b\u7d66\u4e0e\u306e\u652f\u6255\u304c\u306a\u3044\u65b9<br \/>\n\u6d77\u5916\u52e4\u52d9\u306a\u3069\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u65b9<br \/>\n2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u308b\u65b9\u3067\u3001\u4ed6\u306e\u7d66\u4e0e\u652f\u6255\u8005\u306b\u300c\u5e73\u621027\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u65b9\u3084\u3001\u5e74\u672b\u8abf\u6574\u307e\u3067\u306b\u300c\u5e73\u621027\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u65b9\u3002\u307e\u305f\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u96d1\u6240\u5f97\uff08\u5229\u5b50\u3001\u914d\u5f53\u3001\u5831\u916c\u306a\u3069\uff09\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u672c\u5e74\u5ea6\u4e2d\u306e\u4e3b\u305f\u308b\u7d66\u4e0e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u65b9<br \/>\n\u5e74\u9593\u306e\u96d1\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u6240\u5f97\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3084\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u304b\u3089\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306f\u5408\u8a08\u3057\u306620\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308c\u3070\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5fa1\u793e\u5404\u793e\u54e1\u306b\u6dfb\u4ed8\u306e\u300c\u5e73\u6210 27 \u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u306e\u3054\u8a18\u5165\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u3054\u7f72\u540d\u3001\u3054\u62bc\u5370\u53ca\u3073\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u306e\u4e0a\u3054\u63d0\u51fa\u4e0b\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u54e1\u306e\u65b9\u3067\u672c\u5e74\u4e2d\u306b\u63a7\u9664\u5bfe\u8c61\u304c\u914d\u5076\u8005\u3068\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306a\u3069\u306e\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306a\u3069\u306b\u3064\u304d\u307e\u3057\u3066\u3082\u3054\u78ba\u8a8d\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5916\u56fd\u4eba\u793e\u54e1\u69d8\u306b\u5e74\u672b\u8abf\u6574\u306e\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306a\u3069\u306e\u8aac\u660e\u30d3\u30c7\u30aa\u53ca\u3073\u5404\u7533\u544a\u66f8\u3092\u4e0b\u8a18\u30ea\u30f3\u30af\u306b\u3054\u7528\u610f\u3044\u305f\u3057\u307e\u3057\u305f\u306e\u3067\u3054\u5229\u7528\u4e0b\u3055\u3044\u3002<\/p>\n<p><span style=\"text-decoration: underline; color: #ff0000;\"><strong><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/Fillable-form-of-exemption-for-dependents-H27-1.xls\" target=\"_blank\">\u5e73\u621027\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a><\/strong><\/span><\/p>\n<p><span style=\"text-decoration: underline; color: #ff0000;\"><strong><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/Life-Earthquake-insurance-exemption-form-H27.xls\" target=\"_blank\">\u5e73\u621027\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/a><\/strong><\/span><\/p>\n<p>\u5916\u56fd\u4eba\u793e\u54e1\u69d8\u7528\u306e\u5e74\u672b\u8abf\u6574\u30d3\u30c7\u30aa<\/p>\n<p><span style=\"text-decoration: underline; color: #ff0000;\"><strong>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/strong><\/span><\/p>\n<p><video autoplay=\"autoplay\" controls=\"controls\" width=\"600\" height=\"450\"><source src=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/YEA_Dependent_Form.mp4\" type=\"video\/mp4\" \/><\/video><\/p>\n<p><span style=\"text-decoration: underline; color: #ff0000;\"><strong>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/strong><\/span><\/p>\n<p><video autoplay=\"autoplay\" controls=\"controls\" width=\"600\" height=\"450\"><source src=\"http:\/\/capitaltaxltd.com\/japan\/wp-content\/uploads\/sites\/3\/2015\/12\/YEA_Insurance_Form.mp4\" \/><\/video><\/p>\n<p>\u4e0b\u8a18\u306e\u5e74\u672b\u8abf\u6574\u7533\u544a\u66f8\u985e\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u3054\u8a18\u5165\u3001\u3054\u7f72\u540d\u3001\u3054\u62bc\u5370\u53ca\u3073\u5fc5\u8981\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u3044\u305f\u3060\u304d\u3001<strong>2015\u5e7412\u670815\u65e5\u307e\u3067\u306b\u5f0a\u793e\u306b\u304a\u9001\u308a\u304f\u3060\u3055\u3044\u307e\u3059\u3088\u3046\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u524d\u8077\u304b\u3089\u306e\u672c\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u300c\u5e73\u621027\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<br \/>\n\u300c\u5e73\u621027\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d<br \/>\n\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u306f\u5404\u4fdd\u967a\u4f1a\u793e\u53ca\u3073\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u9818\u53ce\u66f8\u7b49\u3092\u3054\u6dfb\u4ed8\u4e0b\u3055\u3044\u3002<\/p>\n<p>\u3054\u4e0d\u660e\u306a\u70b9\u7b49\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u5e74\u672b\u8abf\u6574\u62c5\u5f53<span style=\"text-decoration: underline;\"><span style=\"color: #0a74db; text-decoration: underline;\"><a style=\"color: #0a74db; text-decoration: underline;\" href=\"mailto:masako@capitaltaxltd.com\">\u9ad8\u6a4b<\/a><\/span><\/span>\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u4e0b\u3055\u3044\u3002<\/p>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #ff0000;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"http:\/\/capitaltaxltd.com\/japan\/2014\/11\/29\/japan-year-end-tax-adjustments-2\/\" target=\"_blank\" rel=\"nofollow\" shape=\"rect\">Link to Year End Tax Adjustment Article<\/a> <\/span><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>We are approaching the Year-End Adjustment or Nenmatsu Chosei period of the year. In order to assist your employees with this fiscal year&#8217;s tax process, you will need to provide them with appropriate forms and guidelines for tax calculation purposes. Most employees qualify for Nenmatsu Chosei if they do NOT meet the following criteria: They [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":{"0":"post-284","1":"page","2":"type-page","3":"status-publish","5":"entry"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.capitaltaxltd.com\/japan\/year-end-tax-adjustment-instructions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Year End Tax Adjustment Instructions - Capital Tax K.K.\" \/>\n<meta property=\"og:description\" content=\"We are approaching the Year-End Adjustment or Nenmatsu Chosei period of the year. In order to assist your employees with this fiscal year&#8217;s tax process, you will need to provide them with appropriate forms and guidelines for tax calculation purposes. 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