Home > Daily Information > 3) Procedures for life in Japan > Liability to Pay Taxes

Liability to Pay Taxes

1. Taxation

All residents of Japan are obligated to pay taxes like other Japanese citizens. Call following numbers regarding the taxes.

• National Tax (income tax): Narita taxation office (1-15 Karabe; Tel: 28-5151)
• Prefectural Tax (Automobile tax): Chiba pref. Inba office (8-1 Kaburagi Nakatacho, Sakura-city; Tel: 043-483-1115)
• Municipal Tax (the following taxes): City taxation section (760 Hanazakicho; Tel: 20-1513)

2. Type of City Tax

(1) Municipal Tax

A tax levied on annual personal income in the previous year.
Taxpayer: An individual who lives in the city as of January 1 and had an income in the previous year, and the reporting must be made during the period of February 16 to March 15. But the following individuals are exempt from final tax return.
An individual who works for a company and his or her tax payment report has already been submitted to the municipality by his or her employer.
Also, a person who has joined the national health insurance plan must complete a tax return even if he or she has no income.

(2) Municipal Property Tax and City Planning Tax

A tax levied to your own land and buildings.
Taxpayer: An individual who lives in the city and owns lands and buildings as of January 1

(3) Light Motor Vehicle Tax

A tax levied to light motor vehicles, motorbikes, etc.
Taxpayer: One year taxation is levied on individuals who own a light motor vehicle, motorbike and the like as of April 1. The payment for the tax must be made in every May.

3. The Payment of City Tax

(1) Municipal Tax

For individuals, who works for a company, the tax is withdrawn from wages every month and paid to the taxation office. For others, a report of income tax must be made to city taxation office during the period of February 16 to March 15 every year.
On the reporting, a taxation notice and a statement of payment are sent to you from the taxation office. Please pay it in the four (4) installment of June, August, October and next January.

(2) Municipal Property Tax and City Planning Tax

A taxation notice and a statement of payment are sent to you from the taxation office in April. Please pay it in the four (4) installment of April, July, December and next February.

(3) Where to Pay

You may pay it to either city accounting office, banks, credit associations, As, post offices or other banking facilities.

(4) Account Transfer

For those who are busy and frequently away from your home, bank account transfer may be helpful. Bring your statement of payment and your seal to the bank or other financial facilities designated by Narita city and apply the payment transfer request.

(5) When You Leave Japan

In case you have to leave Japan before the tax duty date, you must assign a tax executor and pay an estimated residence tax. In such cases, please consult with the City Taxation Section in advance.