In Japan there are two main systems by which salaries are paid – one modern, the other traditional.
The modern system, by the far the most popular system with foreign companies, is to pay your salary in twelve monthly payments throughout the year. The amount of bonus depends largely on the industry, company and position.
The traditional system, still common amongst Japanese employers, advocates twelve payments of your monthly salary, plus two fixed bonuses each year, referred to as your winter and summer bonus.
In addition to your salary many Japanese companies will pay your travel expenses. Other incentives are rare, with most businesses preferring to offer a straightforward but competitive package.
Taxes in Japan are paid on income, property and consumption on a national, prefectural and municipal level.
Tax for an individual who meets the criteria of a "permanent resident" in Japan will be calculated on his income in Japan and abroad. A foreign resident who is employed in Japan pays tax only on income earned in Japan.
Prefectural tax applies to the self-employed and is based on net income and the type of business. Municipal tax is paid by individuals who own land, housing and other types of depreciable assets.
Non-citizens may only work in Japan if they are in possession of an appropriate visa. You will need to find a Japanese company willing to employ you and sponsor your visa. Once your sponsorship is secured you can apply for your visa and have it issued without leaving the country.
Valid for either one or three years, you must apply for a new visa before the current one expires. Moreover, visas are rendered invalid if you leave the country, even if only for a brief holiday. The way round this is to apply for a multiple-entry permit. Contact the Tokyo Immigration Bureau for more information.
