Those who pay Municipal Resident Tax and Tokyo Metropolitan Resident Tax

Taxable Persons

1. As of January 1st each year, those who have an address in the city and had income (income tax amount and flat-rate tax amount) in the previous year (from January to December)
2. As of January 1st each year, those who have an office, business, or residence in the city but do not have an address in the city (equalization fee amount)

Equalization Tax Amount

Those with a certain level of income are taxed at a fixed amount regardless of the deduction amount.

Income Tax Amount

It is taxed based on the income amount from the previous year.

Non-taxable (exempt) individuals (from fiscal year 2021)

Persons exempt from both income tax and fixed tax

1. Those receiving livelihood assistance under the Public Assistance Law
2. Persons with disabilities, minors, widows, or single parents with a total income of 1.35 million yen or less in the previous year
3. Those whose total income amount for the previous year is 350,000 yen × (the person + the number of eligible dependents + the number of dependents) + 100,000 yen + 210,000 yen or less. However, for single individuals, it is 450,000 yen or less.

Those exempt from income tax only

Those whose total income amount for the previous year is 350,000 yen × (the person + the number of eligible dependents + the number of dependents) + 100,000 yen + 320,000 yen or less. However, for single individuals, it is 450,000 yen or less.

How to Pay Municipal Resident Tax and Tokyo Metropolitan Resident Tax

Based on the declaration (including the submission of salary payment reports, etc.), the income portion and the per capita portion of the Municipal Resident Tax and Tokyo Metropolitan Resident Tax will be taxed. There are two methods of payment: regular collection and special collection.

Regular Collection

The Municipal Resident Tax and Tokyo Metropolitan Resident Tax for those with business income will be paid in four installments in June, August, October, and December, as indicated in the tax payment notification sent from the city.

Special Collection

Special Collection from Salary

For individuals with salary income such as salarymen, the Municipal Resident Tax and Tokyo Metropolitan Resident Tax will be deducted and paid by the salary payer based on the special collection tax amount notification sent from the city.

Special Collection from Public Pension

Municipal Resident Tax and Tokyo Metropolitan Resident Tax related to all public pensions, including Employees' Pension, Mutual Aid Pension, and Corporate Pension, will be deducted and paid by the pension payer at the time of pension payment.

• Special Collection from Public Pension

How to pay taxes when a salaried employee retires

If you were having Municipal Resident Tax and Tokyo Metropolitan Resident Tax specially withheld from your monthly salary and you no longer receive salary payments due to retirement, you will need to pay using one of the following methods.

1. Continue to pay through special collection at the new place of employment.
2. Pay in a lump sum upon retirement.
3. Individuals pay using the regular collection method.

About the Exemption of Municipal Resident Tax and Tokyo Metropolitan Resident Tax

Those who receive assistance under the Public Assistance Act, those who have suffered property damage due to disasters, and those who have become unable to pay due to drastic changes in their living conditions can apply for a reduction or exemption. If you wish to receive a reduction or exemption, please bring documents that indicate your current living situation and submit the Application Form by the respective payment deadline.

• Note: Taxes that are past the due date or taxes that have already been paid are not eligible for reduction.
• Note: There is a review process for exemptions, and applications may be rejected based on the review results.