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Residence tax - dependent spouse 2022/8/10 22:55
Hi everyone

Question regarding filling in paperwork for residence tax (not income tax as I know that's not required).

I am registered under my husbands employer as a dependent spouse. At the moment, all tax related filings are done under his employer for our household.

So I have sold a few handmade things online this year and made a very small profit, around 30000yen.
I understand handmade items count as taxable income. I know any tax on this would be zero anyway.

My question is, am i under the correct understanding that as a dependent spouse who has earned only a very small amount of money that I would not have to file a residence tax return form? I know tax is zero, but do I need to fill out a form?
I've checked a japanese accountant website and it says that dependent spouses who earn only a small amount of non salary income do not have to fill it in. Here's what it says:

大部分は「住民税の申告が必要でない」に該当する:

配偶者や家族の源泉徴収票又は確定申告書に「扶養親族」又は「同一生計配偶者」として記載されている方(「同一生計配偶者」とは、納税義務者と生計を一にする配偶者で、合計所得金額が38万円(給与収入のみで103万円)以下の方)

As my non salary income is less than 380000yen in a year I dont have to file, right?

Is this the general understanding and is this accountant page accurate?

If you're familiar with this please comment

Thank you so much
by Mandarin (guest)  

Re: Residence tax - dependent spouse 2022/8/11 09:04
Sorry when I copied and pasted the quote from the accountancy page I missed a part. Here's the full quote:

大部分は「住民税の申告が必要でない」に該当する
ただし、以下に該当する場合は、住民税の申告をしたものとみなされ、あらためて住民税の申告をする必要はありません:

配偶者や家族の源泉徴収票又は確定申告書に「扶養親族」又は「同一生計配偶者」として記載されている方(「同一生計配偶者」とは、納税義務者と生計を一にする配偶者で、合計所得金額が38万円(給与収入のみで103万円)以下の方)
by Mandarin (guest) rate this post as useful

Re: Residence tax - dependent spouse 2022/8/13 10:56
Think this may have been missed.
Can anyone comment on the accuracy of the statement in the accountancy page article .
by Mandarin (guest) rate this post as useful

Re: Residence tax - dependent spouse 2022/8/13 12:14
People who earn less than 380,000 yen in the tax year do not need to file a tax return.
People who earn less than 1,030,000 yen in a tax year can be dependents with respect to social insurance.
by Uji rate this post as useful

Re: Residence tax - dependent spouse 2022/8/13 22:21
Thanks Uji

I assume when you say tax return, you mean for both income tax and residence tax?

Thanks
by Mandarin (guest) rate this post as useful

Re: Residence tax - dependent spouse 2022/8/14 09:48
Yes, just one tax return is used to calculate both income and resident taxes. You don't have to declare them separately. And in your case, you don't have to declare anything.
by Uji rate this post as useful

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