- Shinjuku City Official Website > Foreign Language Top Page > Procedures for Changes of Address and Taxes > Resident’s Tax, Income Tax, and Kakutei Shinkoku (Income Tax Report)
Resident’s Tax, Income Tax, and Kakutei Shinkoku (Income Tax Report)
Section in charge: Resident’s Tax:
Taxation Section No. 1 and 2, Tax Affairs Division
Section in charge: Certificates of Resident’s Tax Payment and Taxation (Tax Exemption):
Collection Management Section, Tax Affairs Division
Section in charge: Income Tax and Kakutei Shinkoku (Income Tax Report)
Yotsuya Tax Office, Tel: 03-3359-4451
Shinjuku Tax Office, Tel: 03-6757-7776
●Those Who Must Pay Resident’s Tax
As a rule, resident’s tax is levied every year on everyone who lives in the municipality as of January 1 (regardless of nationality).
Even if you moved, pay to the city you lived in as of January 1. For foreign residents who have recently entered Japan, residence is determined by the date of entry into Japan, the period of stay and the type of occupation.
●Those Who Do Not Have to Pay Resident’s Tax
Resident’s tax is not levied on those whose income in the previous year was below the standard amount. (The standard amount depends on the age of the taxpayer, the number of dependents, and other conditions.)
●Resident’s Tax Report
Please file a report to the City Office Tax Affairs Division by March 15 every year on the income you earned during the previous year. However, those who have filed an income tax report with the tax office and those who are salaried employees of a company that submits a salary payment report to the City Office, do not need to file a resident’s tax report.
●Resident’s Tax Calculation Method
Resident’s tax includes a per capita amount and an income-based amount.
○Per Capita Amount: The same amount per person regardless of income.
○ Income-based Amount: Calculated according to the income earned during the previous year.
●Resident’s Tax Payment Method
The methods of payment of individual resident’s tax are as follows:
○ Regular Collection
With this method, an individual pays the tax in four installments using the invoices enclosed with the notification sent by the City Office (in early June). The payment locations are the City Office; Branch Offices; financial institutions, such as banks and post offices; and convenience stores.
Note: Invoices without payment barcodes are not accepted at convenience stores.
You can also pay via mobile banking, which uses a mobile-regi app; credit card (restricted to invoices with payment barcodes); or Pay-easy via your personal computer, smartphone or mobile phone or an ATM (restricted to invoices that can handle Pay-easy).
Note: For more information, please either visit the Shinjuku City website or ask the Collection Management Section.
○ Special Collection Deducted from Wages
If you are a salaried income earner, such as a company employee, your employer deducts the tax from your monthly salary and pays the City Office on your behalf. (In some cases, salaried employees can pay taxes by regular collection.)
Note: In addition, there is a special collection deducted from public pension.
●Procedures Before Leaving Japan
If you are taxed as a resident and plan to leave Japan before receiving the resident’s tax notification (in early June), you must either designate someone to pay the taxes on your behalf, or pay the tax in advance (in other words, before you leave Japan). If you plan to leave Japan after receiving the resident’s tax notification, you must either designate someone to pay the taxes on your behalf, or pay the rest of the tax before leaving Japan.
●Acquiring a Certificate of Resident’s Tax Payment or Taxation (Tax Exemption)
Bring some form of official personal ID (such as a residence card, individual number card or health insurance card) when you file an application at the service counter of the Tax Affairs Division or your local Branch Office. The handling fee is ¥300 per copy.
1. If someone is filing an application on your behalf, they will need a proxy letter from you. For more information, please ask the Collection Management Section.
2. You can also use certificate-issuing services at convenience stores (see page 9).
3. For more information, please either visit the Shinjuku City website or ask the Collection Management Section.
Income tax is levied on an individual’s income. It is calculated by subtracting income deductions from the entire income earned in one year and applying a tax rate to the remaining amount.
●Kakutei Shinkoku (Income Tax Report)
Income tax is automatically deducted from monthly salaries in the case of salary earners, but others must submit kakutei shinkoku (income tax report) to the tax office.
Income tax is paid based on a reporting and payment system by which the taxpayer (who best knows his/her own income circumstances) calculates the tax and pays the tax according to the tax laws.
For more information on income tax and kakutei shinkoku (income tax report), please visit the National Tax Agency website.
April 1, 2021