Tax Guide for Foreign Residents in Toshima
Tax obligations in Toshima follow standard national rules. Many foreign residents here are students with part-time income — understanding tax thresholds is important.
| Tax | Rate |
|---|---|
| Income Tax | 5–45% |
| Resident Tax | ~10% |
Step 1: Student Tax Thresholds
Students earning under approximately 1.03 million yen annually are exempt from income tax. Under 1 million yen, resident tax is also waived.
Step 2: Year-End Adjustment or Filing
Employed residents: employer handles it. Self-employed: file at the tax office.
Step 3: Resident Tax
Toshima sends payment notices around June.
- ☑ Withholding slip
- ☑ My Number
Contact
Toshima Tax Office — Phone: 03-3984-2171
Source: NTA
Q: Do students need to file taxes?
If your only income is part-time work under 1.03 million yen and your employer did year-end adjustment, you generally do not need to file.
Q: What is the working student deduction?
Students meeting certain criteria can claim the "working student deduction" (kinro gakusei kojo) of 270,000 yen, raising the tax-free income threshold. Please consult a professional for eligibility.
※ The information on this site is for reference only. Please confirm procedure details at your local municipal office.
