ABOUT YOUR RESIDENCE TAX

(市県民税について）

Foreign residents in Japan are required to pay tax to the municipality in which they reside as of Januray 1st. Residents’ tax, a local tax levied separately from national income tax, is divided into municipal residents’ tax and prefectural residents’ tax.

The amount of residents’ tax is determined by your previous year’s income and the number of dependents. Please pay your outstanding tax by the indicated deadline. If you do not pay, your salary bank deposit, or other assets may be seized.

If you have difficulties paying, please contact the Municipal Tax Office.

HOW TO PAY

1.Futsu Choshu (普通徴収)

This is a method in which the person pays directly at a financial institution. And also referred to or applicable to those who are not subject to special collection, such as self-employed persons and freelancers.

* Please pay your tax by the payment slip sent to you.

It contains four payment slips that must be paid four (4) times.

Phase 1(June), Phase 2(August), Phase 3(October), Phase 4(January).

**You can pay at banks, post offices and convenience stores**

2.Tokubetsu Choshu (特別徴収）

This is where you receive a resident tax statement from your employer. The total resident tax will be divided into a 12 installments and withheld from your monthly salary automatically. 

** Compared to Futsu Choshu in which the payment is only divided into 4 times, Tokubetsu Choshu payment is better because it will be split up to 12 times.

Just an advice, some companies don’t do the Tokubetsu Choshu automatically so it is best to ask them or let them know that you want to make Tokubetsu Choshu.

Just give them the 4 pieces of payment slips you received.

(see the sample picture)

DELINQUENCY CHARGE (延滞金）

A delinquency charge will be added to the tax by the due date or when the payment was late.

The rate will be changed every year.

For more inquiries about municipal taxes, please contact your Municipal Tax Office.