Those who pay municipal tax and metropolitan inhabitant tax

who is taxed

(1) As of January 1 every year, those who have an address in the city and had income in the previous year (January to December) (income and per capita amounts)
(2) As of January 1 every year, those who have an office, business establishment, or residence in the city and do not have an address in the city (per capita rate)

Per capita amount <br id="3"/>Those with a certain amount of income are taxed at a fixed amount regardless of the deduction amount.

Income Percentage <br id="3"/>Taxed according to the previous year's income amount.

Those who are not taxed (tax exempt) (from 2021)

Those who are exempt from tax on both the income and per capita basis (1) Those who are receiving living assistance under the Public Assistance Law (2) Those who are disabled, 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 during the previous year is 350,000 yen x (person + spouse eligible for deduction + number of dependents) + 100,000 yen + 210,000 yen or less. However, if you are a single person, the amount is 450,000 yen or less.

Those who are exempt from tax only for the income portion <br id="3"/>Those whose total income during the previous year is 350,000 yen x (self + deduction eligible spouse + number of dependents) + 100,000 yen + 320,000 yen or less . However, if you are a single person, the amount is 450,000 yen or less.

Based on the report (including submission of salary payment reports, etc.), the amount of income and per capita amount of municipal tax / metropolitan inhabitant tax is levied. There are two ways to pay: ordinary collection and special collection.

Ordinary collection

Municipal and metropolitan inhabitant taxes for those with business income, etc., are to be paid in four installments in June, August, October, and December according to the tax notice sent by the city.

Special collection

Special Collection from Salary <br id="3"/>Citizen tax and metropolitan inhabitant tax for salaried workers and other persons with employment income are determined by the special collection tax amount sent from the city when the salary payer pays the salary. By notification, you deduct the determined amount of tax, and please pay.

Special collection from public pensions <br id="3"/> Municipal and metropolitan inhabitant taxes related to all public pensions, including employees' pensions, mutual aid pensions, corporate pensions, etc., are paid by pension payers. At the time of payment, the prescribed amount of tax will be deducted before payment.

How to pay when a person with salary income retires

If a person who has received special collection of municipal tax or metropolitan tax from their monthly salary and no longer receives salary payment due to retirement, they will have to pay by one of the following methods.
(1) Continue to pay with special collection at the place of re-employment.
(2) Pay in a lump sum at the time of retirement.
(3) Individuals pay by the method of ordinary collection.

Municipal and metropolitan inhabitant tax exemptions

Those who find it difficult to pay due to drastic changes in living conditions, such as those who receive assistance under the Public Assistance Act, those who have suffered property damage due to a disaster, etc., can apply for a reduction or exemption. If you are going to receive a reduction or exemption, please bring a document that shows your current living situation and submit a reduction or exemption application by the deadline for each payment.
Note: Taxes that have passed the due date or have already been paid are not eligible for reduction or exemption.
Note: Reduction or exemption is subject to examination, and the application may be rejected depending on the examination results.