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Residence Tax

What is residence tax?

Residence tax refers to both prefectural and municipal residence tax, which is used for various public services. The amount of tax is determined by the individual's income from the previous year.

Who has to pay residence tax?

Persons who have resided in Japan for more than a year or those persons with intent to reside in Japan at least a year after arriving, are subject to taxation based on their place of residence as of January 1st. You will be subject to taxation on a per capita basis if you own an office or rental house in a city where you do not live. If your employer deducts tax payments from your salary each month from June to May, you do not have to pay additional tax. If your employer does not deduct tax payments from your salary, you will receive payment slips in the mail directly from your municipality. Please use these slips when you make a tax payment. The deadlines for residential tax payment are determined by each municipality's treaty, but in principal, payments are due in June, August, October and January. Just a reminder, but June is the first deadline for residence tax, please make the payment by the due date.

How is residence tax used?

Residence tax is one of the most important public financial resources and serves various purposes such as social welfare, education and infrastructure development.
*For more information, please contact the department of residence tax in your municipality.
Besides residence tax, there are more taxes that are important. Please see the tax calendar below to know the payment months of prefectural and municipal taxes. We hope you find it helpful.

Tax Calendar

month Prefectural Tax Municipal Tax
4  
  • Fixed asset tax payment <1st>
  • Light automobile tax payment
5  
6  
  • Individual residence tax payment <1st>
7  
  • Fixed asset tax payment <2nd>
8
  • Individual enterprise tax payment <1st>
  • Individual residence tax payment <2nd>
9    
10  
  • Individual residence tax <3rd>
11
  • Individual enterprise tax payment <2nd>
 
12  
  • Fixed asset tax payment <3rd>
1  
  • Individual residence tax <4th>
2  
  • Fixed asset tax payment <4th>
3
  • Individual enterprise tax return
  • Individual residence tax return

(Effective May 2012)

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