Municipal and Prefectural Tax (Local Tax) （市県民税（地方税））
This tax is levied by the city and the prefecture on your income from January 1st to December 31st of the previous year. If you have an address in the municipality as of January 1st, your tax amount will be calculated by the city based on the income tax return you submitted, and on the wage data submitted to the city by the company, etc., that paid your wages. At the beginning of June, you will be sent a tax payment notice.
Payment period（納税時期）
If you have wages from more than one source, or if your company does not offer special collection (deducting the payments from your wage), you will need to pay the tax in June, August, October, and in January of the following year.
Tax Returns For Municipal and Prefectural Tax（市県民税申告）
You need to make a tax return if you fall into either of the following categories:
・You have income from sources other than a salary.
・There have been changes to the deductions you claim.
・You had no income in the previous year; but you are applying for school expense subsidies, entrance into public housing, etc., and you need a Tax Exemption Certificate or a Certificate of Income.
The tax return period for municipal and prefectural tax returns is from the middle of February to the middle of March.
Tax returns cannot be submitted on Saturdays, Sundays or national holidays.
※ If you have submitted a final income tax return for the year in question, you do not need to submit a tax return for municipal or prefectural tax.
Tax return forms will be sent out（市県民税申告書の発送）
Tax return forms will be sent out at the beginning of February to those who filed a tax return for municipal and prefectural taxes in this financial year. Please complete the form and return it in the envelope provided. If you need a form in advance, or if you need to file this tax return but you do not receive a form, please contact the Municipal Tax Division.
Necessary documents when making a tax return（申告に必要な書類）
Please post these along with your tax return
Municipal Tax Declaration（市県民税申告）
How to Read Your Notice of Tax（通知書の見方）
When you leave Japan （出国するとき）
Procedures for Appointing a Tax Administrator（納税管理人申告の手続き）
Even if you leave Japan part-way through the financial year, if you had enough income during the previous year to be subject to tax during the current financial year, you are required to pay municipal and prefectural tax for the whole financial year. There are no reductions for the months left in the financial year after you leave Japan. If there is still tax that you have not yet paid, please make the payments before you leave Japan. If you leave Japan before you receive the notice of tax payment (between January and May), you should appoint a tax administrator to deal with your tax payments in your place. You can complete the formalities for appointing a tax administrator at the Municipal Tax Division in the City Office.
Inquiries
Municipal Tax Division (Shimin-zei-ka, 市民税課) : 082-420-0910
Location: 5F Main building
- Please let us know your opinions.
-
Caution:
Please note that we will not respond to the contents entered in this questionnaire.
For inquiries to the International Exchange Section of the Civic Affairs Division, please click here.
更新日：2024年01月18日