Individual income tax in Japan consists of national income tax(所得税) and local inhabitant tax(住民税). Inhabitant tax is assessed by the prefectural and municipal governments.
Ordinary income consists of the following:
- interest income(利子所得)
- dividend income(配当所得)
- real estate income(不動産所得)
- business income(事業所得)
- employment income(給与所得)