Frequently Asked Questions (Municipal Resident Tax - Tokyo Metropolitan Resident Tax)

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Page ID 1001642 Update Date Reiwa 6, December 16

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QuestionIf a family member passes away, is there an obligation to pay Municipal Resident Tax and Tokyo Metropolitan Resident Tax?

Response

Municipal Resident Tax and Tokyo Metropolitan Resident Tax are assessed based on January 1st. Even if a person passes away after January 2nd, there is still a tax obligation, and their heirs will also bear the obligation to pay taxes.
However, if all rights of inheritance are waived, there is no tax obligation.

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Inquiries about this page

Inagi City Department of Citizen Affairs Taxation Division
2111 Higashi-Naganuma, Inagi City, Tokyo 206-8601
Phone number: 042-378-2111 Fax number: 042-370-7055
Contact Inagi City Department of Citizen Affairs Taxation Division