Overview of Municipal and Prefectural Resident Tax（市県民税の概要）

Municipal and prefectural resident tax consists of municipal tax (city tax) and prefectural tax, which are combined and paid together. It is also referred to as individual resident tax. This tax is levied by the municipality where you live as of January 1 each year, based on your income from the previous year. Even if you move during the year, the municipality responsible for collecting your resident tax for that year does not change.

Those responsible for paying tax(納税義務者)

Those liable for municipal and prefectural resident tax are individuals who, as of January 1 (the assessment date (賦課期日)), have an office, business establishment, or house in the city.

How Resident Tax Is Calculated(市県民税の計算方法)

Resident tax consists of two parts:

• Per capita levy (均等割) – a fixed amount paid by all eligible taxpayers
• Income-based levy (所得割) – based on income

Formula: resident tax = income-based levy + per capita levy

Per Capita Levy (均等割額)

• Municipal tax: ¥3,000
• Prefectural tax: ¥1,500

(Total: ¥4,500 per year)

If your income exceeds a certain level, this fixed amount is applied. It also applies even if you do not live in Higashihiroshima but own property or a business there.

Notes:

• The prefectural tax of ¥1,500 includes the ‘Hiroshima Forest Development Prefectural Tax’ (¥500), which is earmarked for thinning neglected and deteriorated artificial forests and maintaining ‘satoyama’ woodlands. (2007 to 2026 financial years)
   
• The temporary surcharge introduced for reconstruction following the Great East Japan Earthquake has expired, and the additional per capita levy has been abolished. Meanwhile, from the 2024 financial year, a national Forest Environment Tax has been established to secure funding for forest management and related purposes. An annual amount of ¥1,000 per person is collected together with the per capita portion of municipal and prefectural resident tax.

Per Capita Levy Reduction

A reduction of ¥1,500 applies to:

1. Dependents with income between ¥380,001 and ¥480,000
2. People supporting two or more dependents subject only to the per capita levy

Income-Based Levy

The tax amount is calculated based on the amount and types of income and deductions (income deductions and tax credits).

Types of income (Japanese)
Types of deductions (Japanese)

Calculation Method

Previous year’s income − income deductions = taxable income amount
Taxable income × tax rate = calculated income-based levy
Calculated income-based levy − tax credit amount = final income-based levy

Tax Rates:

• Municipal tax: 6%
• Prefectural tax: 4%

(Some income subject to separate taxation uses different rates.)

People Not Subject to Municipal and Prefectural Resident Tax（市県民税が課税されない人）

Those exempt from both the per capita levy and the income-based levy（均等割も所得割もかからない人）

1. Persons receiving public assistance under the Public Assistance Act

2.  Persons who are disabled, minors, single parents, or widows, whose total income in the previous year is ¥1.35 million or less
   (Example: if the previous year’s income consisted only of salary income, those with annual earnings of less than ¥2,044,000)

Those exempt from the per capita levy（均等割がかからない人）

Persons whose total income in the previous year is less than or equal to the amount calculated by the following formula:

¥280,000 × (total number of the taxpayer, dependent spouse, and dependent relatives) + ¥100,000 + (¥168,000)

¥168,000 is added only if there is a dependent spouse or dependent relatives.

Those exempt from the income-based levy（所得割がかからない人）

Persons whose total income (including all types of income) in the previous year is less than or equal to the amount calculated by the following formula:

¥350,000 × (total number of the taxpayer, dependent spouse, and dependent relatives) + ¥100,000 + (¥320,000)

¥320,000 is added only if there is a dependent spouse or dependent relatives.

Payment of Municipal and Prefectural Resident Tax（市県民税の納税について）

Payment Methods（納税方法）

There are three methods of payment.
Depending on the type of income, a taxpayer may use more than one payment method; however, this does not mean that the tax is being charged twice.

Ordinary Collection（普通徴収）

This is a method in which the taxpayer pays the resident tax using a payment slip, bank transfer, or a smartphone app (app installation required).

• If bank transfer is selected, the resident tax will be automatically withdrawn from the designated financial institution account.
   
• Otherwise, payment should be made using a payment slip. Payment slips can be used at financial institutions, convenience stores, or via smartphone apps.

Special Collection from Salary（給与からの特別徴収）

This is a method in which the employer (the party responsible for special collection) deducts municipal and prefectural resident tax from the employee’s monthly salary and pays it to the municipality on behalf of the taxpayer.

As a general rule, taxpayers who receive salary income are subject to special collection from their wages.

• If special collection from salary can no longer be carried out due to retirement or similar reasons, the collection method must be changed. In such cases, the employer must submit a notification to the Municipal Tax Division.
• If a person has switched to ordinary collection due to resignation or job change but wishes to have the tax deducted from salary at their new workplace, the new employer must submit a notification to the Municipal Tax Division. Please consult the payroll staff at your workplace.

For various notification procedures, please refer to the downloadable forms for special collection applications, etc., listed below.

Download forms such as the Notification of Changes Related to Special Collection (Japanese)

Special Collection from Public Pension（公的年金からの特別徴収）

This is a method in which the payer of the public pension (the party responsible for pension special collection) deducts municipal and prefectural resident tax from the pension and pays it to the municipality on behalf of the taxpayer.

• If the taxpayer is a public pension recipient aged 65 or older as of April 1 of the relevant fiscal year, the tax amount corresponding to income from public pension, etc., is subject to pension special collection.
• If the taxpayer has income in addition to public pension income, the tax on that other income must be paid through either special collection from salary or ordinary collection.

For details, please refer to the information page on pension special collection below.

About Special Collection from Public Pension (Pension Special Collection) (Japanese)

Issuance of Tax Notices（納税通知書の発送について）

Municipal and prefectural resident tax is calculated based on an individual’s income earned during the previous year (January to December). Therefore, even individuals who currently have no income due to retirement or other reasons may still receive a tax notice.

In addition, if there are changes to the tax amount or payment method during the fiscal year, a new notice will be issued.

Ordinary Collection（普通徴収）

Around June 1 each year, a tax notice is sent directly to the individual taxpayer.

Special Collection from Salary（給与からの特別徴収）

Around May 15 each year, a notice of the determined special collection tax amount (for withholding agents) is sent to the employer (the party responsible for special collection).
The employer then distributes a notice of the determined tax amount (for taxpayers) to the individual.

Special Collection from Public Pension（公的年金からの特別徴収）

Around June 1 each year, a tax notice is sent directly to the individual taxpayer.
The format is the same as that used for ordinary collection.

Payment Deadlines（納期）             

Ordinary Collection（普通徴収）

• 1st installment: by June 30
• 2nd installment: by August 31
• 3rd installment: by October 31
• 4th installment: by January 31 of the following year

If the final day falls on a weekend or public holiday, the due date will be the following day.

Special Collection from Salary（給与からの特別徴収）

Monthly amounts from June to May of the following year are due by the 10th of the following month.

If the final day falls on a weekend or public holiday, the due date will be the following day.

Special Collection from Public Pension（公的年金からの特別徴収）

Deducted six times per year, at each pension payment in even-numbered months.

問い合わせ先

Municipal Tax Division (Shimin-zei-ka, 市民税課): 082-420-0910
Location: 5F Main building