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

QuestionThe second tax payment notice (for previous years) arrived at the same time.

Response

Tax payment notices marked as "prior year" are issued when there are unpaid tax amounts or changes in the tax amount from previous years. Resident tax withholding from salaries is paid in a cycle from June to May of the following year for one year. For example, if someone resigns in March, the amounts for April and May from the previous year's taxation cannot be withheld from their salary, so if the remaining balance cannot be settled at the time of resignation, a tax payment notice will be sent separately for the prior year amounts (the unpaid amounts for April and May from the previous year's taxation) along with the current year's taxation amounts.