Procedures for Municipal Resident Tax and Tokyo Metropolitan Resident Tax Obligors When Moving Overseas

Municipal Resident Tax and Tokyo Metropolitan Resident Tax are generally levied on individuals who were residents of Inagi City as of January 1 (assessment date) and have an income above a certain amount from the previous year. If you move out of the city during the year, the tax amount will not change. A tax notification will be sent to those who are subject to taxation (taxpayers), but if the taxpayer moves overseas before receiving the tax notification, it is necessary to designate a tax administrator who will receive the tax notification and pay the tax on their behalf. Please fill out the necessary information on the "Tax Administrator Declaration / Tax Administrator Approval Application" and submit it to the Taxation Division. Note that the tax administrator must have a residence in Japan.

• Tax Manager Declaration Form / Tax Manager Approval Application Form (PDF 64.5KB)
• Example of Tax Manager Declaration Form and Tax Manager Approval Application Form (PDF 328.8KB)

If you are moving overseas and Municipal Resident Tax or Tokyo Metropolitan Resident Tax is being deducted from your salary

If you have had Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from your salary monthly and you retire and move overseas, there will be a tax amount that can no longer be deducted from your salary, and the payment method will switch to individual payment, with a tax payment notification being sent. In this case, you will also need to designate a tax payment manager, so please fill out the necessary information on the "Tax Payment Manager Declaration Form / Tax Payment Manager Approval Application Form" and submit it to the Taxation Division. However, if you continue to have Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from your salary after leaving the country due to a transfer, you do not need to notify about the tax payment manager.

In the absence of a tax management officer notification

If there is no notification of the tax payment manager, the tax payment notice cannot be delivered, and the assessment will be determined by public notice (public notice refers to a system where documents are considered delivered after being publicly displayed at City Hall for a certain period). If payment is not made by the due date thereafter, a reminder may be sent, late fees may be added, or collection actions may be taken, so please be sure to notify the tax payment manager.

Notification After Returning to Japan

If the taxpayer returns to their home country (when a tax agent is no longer needed), please submit the "Application Form for Tax Agent Notification and Approval" to notify the cancellation of the tax agent.