Resident tax (住民税)
For you if: you had an address in Japan on January 1.
- You pay resident tax to the city where you lived on January 1.
- The amount is based on your income in the year before.
- Workers usually pay it from their salary. Others pay with a tax notice.
More details
Two ways to pay.
- From your salary (特別徴収): your employer pays for you.
- By yourself (普通徴収): pay with the tax notice from your city.
When you leave Japan. You still pay for the year, even if you leave on January 2 or later. If you cannot pay before you leave, name a tax agent in Japan and tell the city office.
When you leave a job. Pay the rest by yourself. Or ask your employer to take it from your last salary.
At the end, check at the counter. You can show this card.
窓口の方へ
住民税の払い方を教えてください。
This card says: “Please tell me how to pay resident tax.”
Official information
- Guidebook on Living and Working, 7th edition (English), Chapter 8, 2 (p.94)Immigration Services Agency of Japan (出入国在留管理庁)www.moj.go.jp · Opens an English website