Procedures for Municipal Resident Tax and Tokyo Metropolitan Resident Tax Obligors Upon Death

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 had an income exceeding a certain amount in the previous year. If a taxpayer (obligor) passes away during the year, the tax obligation will be inherited by the heirs. Therefore, if the taxpayer passes away before the tax notification is sent, the notification will be sent to the heirs. One representative among the heirs will be designated to receive the tax notification and other documents, so please appoint a representative and fill out the necessary information on the 'Heir Representative Notification Form' and submit it to the Taxation Division.

• Heir Representative Notification Form (PDF 69.9KB)

In the case of a person who has passed away and had Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from their salary

If a person who had Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from their salary passes away, there will be a tax amount that can no longer be deducted from the salary, and the payment method will switch to individual payment, with a tax notification sent to the heirs. In this case, please fill out the necessary information on the "Heir Representative Notification Form" and submit it to the Taxation Division.

In the case where a person from whom Municipal Resident Tax and Tokyo Metropolitan Resident Tax are deducted from their Pension has passed away

If a person from whom Municipal Resident Tax and Tokyo Metropolitan Resident Tax are deducted from their Pension passes away, the deductions from the Pension will no longer be possible, and the payment method will switch to individual payment. In this case, a tax notification will still be sent to the heirs, so please fill out the necessary information on the "Heir Representative Notification Form" and submit it to the Taxation Division.

In the case of renunciation of inheritance

If all heirs have renounced their inheritance after the taxpayer has passed away, the obligation to pay taxes will not be inherited. In that case, please submit a copy of the "Notice of Acceptance of Renunciation of Inheritance" or "Certificate of Acceptance of Renunciation of Inheritance" issued by the family court to the Taxation Division. For detailed procedures on renouncing inheritance, please contact the family court.

In the event that a person who had registered an account has passed away

If the taxpayer had set up automatic bank transfers for the Municipal Resident Tax and Tokyo Metropolitan Resident Tax before passing away, the transfers may not be able to be processed due to account freezing or other reasons after their death. Please consult the Collection Division for payment methods.