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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Japan is a democratic constitutional monarchy, with the Emperor as the symbolic head of state. The Prime Minister is head of the government, which is carried out in a two chamber Parliament known as the National Diet (referred to simply as the 'Diet').

The tax year in Japan is the calendar year. However, Japan identifies a year according to the era of its Emperor. When the emperor changes, the era and its name also changes. The era changed from Heisei to Reiwa on 1 May 2019. Official documents, including many tax documents, will display the era date (currently Reiwa). It may therefore be necessary to convert Heisei to Reiwa to the Gregorian date format.

The country is not run on federal lines. It is divided into 47 administrative divisions which act as unitary authorities in the local area. There is some payroll interaction the local level in the administration