Taxes

　Everyone who lives in Japan, regardless of nationality, is obligated to pay taxes. Taxes can be generally divided into two categories national tax and local tax. Taxes that are levied on an individual’s personal income include the “shotoku-zei” income tax (national tax) and “jumin-zei” resident’s tax (local tax).

　Income tax is the tax that is levied on an individual’s annual income. Every year, taxpayers must file an income tax report (Kakutei Shinkoku) anytime between February 16 and March 15 at the Musashino Tax Office for the income earned the previous year. However, salaried employees do not need to file an income tax report unless their salary is above a designated amount, or if they have other income beside their salary.

　Resident’s Tax (Jumin-zei) Resident’s tax (jumin-zei) is a combination of city resident’s tax (shimin-zei) and metropolitan resident’s tax (tomin-zei). It is aimed at dividing the local community’s burden of cost among its members. Metropolitan resident’s tax is collected together with city resident’s tax, and the city government in turn pays the appropriate amount to the metropolitan government.

Those Who Must Pay Resident’s Tax

(1)Those who lived in Mitaka City on or as of January 1 and had an income during the previous year.
(2)Those who do not live in Mitaka City but have an office, business or property in the city on or as of January 1.
* Even if you do not have an income for the current year, you will be taxed if you had an income during the previous year that is at or above a designated level.
* Even if you move out of Mitaka City during the year, you must pay Mitaka City taxes.

Resident’s Tax Report

　The resident’s tax is the sum of an income ratio amount according to income and a per-capita amount. Those who fulfill the above-mentioned conditions ( (1) and (2) ) must file a report with Mitaka City on income earned the previous year no later than March 15. However, those who file an income tax report (Kakutei Shinkoku) with the Tax Office, those who are salaried employees of companies that file a wage payment report, and those who are recipients of public assistance according to the Daily Life Protection Law, do not need to file a resident’s tax report.

　This tax is levied on those who own a light motor vehicle or motorcycle. Those who own a scooter or motorbike, special minicar, light motor vehicle, or a motorcycle with a capacity of 125 cc or more as of April 1, must pay a tax for the year. If you dispose of or transfer the ownership of any of these types of vehicles, or if you move out of the city, you must complete the necessary procedures immediately. If the appropriate forms are not filed, you will continue to be taxed every year. The offices that handle the appropriate forms are as follows:

For scooters or motorbikes with a capacity of 125 cc or less

(Window #26 on the second floor of Mitaka Municipal Office.

For motorcycles with a capacity of over 125 cc

　Tama Branch Office, Tokyo Transport Branch Office, Kanto District Transport Bureau
Tel: 050-5540-2033

For light vehicles

　Tama Branch, Tokyo Management Office, Light Motor Vehicle Inspection Organization
Tel: 042-525-4360

Inquiries: Tax Management Subsection, Municipal Tax Section, Civil Affairs Department (ext. 2355)

　Unless you are a salaried employee, in which case taxes are automatically deducted from your pay each month, you must pay your resident’s tax with your tax notice in four installments every year. The tax notice is mailed to your home in June (in May for the Light Motor Vehicle Tax). Please pay before the deadline at one of the financial institutions indicated on the notice or at a post office. Please note that if you miss the deadline, a delinquency charge will be added to your tax. You can also pay at major convenience stores throughout the country (for payments of up to \300,000), through automatic teller machines at financial institutions or post offices with the “Pay-easy” mark, or via the Internet and mobile banking using personal computers and cellular phones. Please note that if you wish to make account transfer payments, you must apply beforehand at a designated financial institution or a post office.

When You Leave Japan

　If you plan to return to your home country before paying your tax, you must either pay your tax before you leave or designate a friend as your representative to pay your taxes for you. Inquiries: Tax Collection Management Subsection, Tax Collection Section, Civil Affairs Department (ext. 2413)

　Tax payment certificates for income tax are issued at the Tax Office where the income tax report (Kakutei Shinkoku) was filed, while tax payment certificates and taxation certificates for resident’s tax are issued at the Tax Collection Section, Municipal Tax Section, or any branch office.

Inquiries: Tax Collection Management Subsection, Tax Collection Section, Civil Affairs Department (ext. 2413) or Municipal Tax Subsection, Municipal Tax Section, Civil Affairs Department (ext. 2342) or Musashino Tax Office (Tel: 53-1311)