Taxes While On JET
Your Contracting Organization will issue a Statement of Earnings (gensen chōshū hyō / 源泉徴収表) in January. This details your annual income, tax paid, and how much you contributed to social insurance and pension, from January to December the previous year. Be sure to keep this document for your tax records.
Taxes in Japan
Your taxes will be automatically deducted from your salary each month, and will be detailed in your gensen chōshū hyō. You do not need to file a tax return in Japan.
Taxes in Canada
You are required to declare your income and file a tax return in Canada. Using your gensen chōshū hyō, you can declare your income in Japan under “world income,” as well as your local taxes paid in Japan. Please remember: Your employer is your Contracting Organization; not the JET Programme. Please also be aware that your Contracting Organization does not possess knowledge of Canada’s tax system or Canada’s tax treaties with Japan, and therefore are not required to help you file taxes in Canada.
Gensen Chōshū-Hyō Translation
If Revenue Canada requests a translation of your gensen chōshū-hyō, below you can find a download of an English Excel Template, and fill in the fields manually. We hope you find this useful.
Gensen Chōshū-Hyō Example
Below you can find a blank example of a gensen chōshū-hyō. This is the example that the translation is based off of.
JET Programme Canada takes no responsibility for the accuracy of the information contained herein, nor accepts responsibility for any financial loss incurred or any legal action taken against anyone (whether or not they are associated with the JET Programme) as a result of information contained in or omitted from this article.