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

QuestionReceived a tax notification even though the income is within the scope of the dependent deduction (from the fiscal year 2021)

Response

Resident tax is generally imposed when income exceeds 450,000 yen (1,000,000 yen for salary income). Even if the income is within the scope of the dependent deduction at 480,000 yen (1,030,000 yen for salary income), it will be taxed if it exceeds 450,000 yen.