Resident’s Tax
For more information about resident’s tax, click here.
Those Who Must Pay Resident’s Tax
As a rule, resident’s tax is levied every year on registered residents in the municipality as of January 1 (regardless of nationality).
Even if you moved, pay to the city that was administering your address as of January 1.
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 to the City Office Tax Affairs Division.
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
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.