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

QuestionWhat is the Municipal Resident Tax and Tokyo Metropolitan Resident Tax taxation (non-taxable) certificate?

Response

The taxation certificate includes the tax amount for the certification year, as well as the types and amounts of income from the previous year (from January to December), total income amount, and various deductions. Those who are not taxed will receive a non-taxation certificate.
In principle, the taxation certificate is issued by the municipality of the resident registration location as of January 1st of the year prior to the certification year (e.g., for the fiscal year 2015, it would be as of January 1, 2015). If there is no resident registration in Inagi City as of January 1st, the certificate will be issued by another municipality.
Typically, the taxation certificates for the new fiscal year become available around June (e.g., for the fiscal year 2015, it would be available in June 2015).
Note: If you have not filed a tax return, the issuance of the certificate is not possible (except for those who are dependents, etc.).