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Those who pay municipal tax/Tokyo inhabitant tax

Update date: June 6, 2023

Those who are taxed

(1) As of January 1st of each year, those who have an address in the city and who had income in the previous year (January to December) (income-based amount and per capita amount)
(2) As of January 1st of each year, those who own an office, business, or residence in the city but do not have an address in the city (equal rate)

Per capita amount <br id="3"/>Those with a certain income will be taxed at a fixed amount regardless of deductions.

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

Those who are not taxed (tax exempt) (from fiscal year 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.

How to pay municipal tax and metropolitan tax

Based on the declaration (including the submission of salary payment reports, etc.), municipal tax/Tokyo inhabitant tax will be levied based on the income-based and per-capita amounts. There are two ways to pay: regular collection and special collection.

Ordinary collection

Municipal tax and metropolitan tax for those with business income, etc. will be paid in four installments: June, August, October, and December, based on the tax notice sent by the city.

Special collection

Special collection from salary <br id="3"/>Municipal tax and Metropolitan inhabitant tax for salaried workers and other people with salary income are determined by the special collection tax amount sent by the city when the salary payer pays the salary. The amount of tax specified in the notification will be deducted and paid.

Special collection from public pensions <br id="3"/>Municipal taxes and metropolitan inhabitant taxes related to all public pensions, etc., including employee pensions, mutual aid pensions, corporate pensions, etc., are paid by the pension payer. At that time, the specified tax amount will be deducted and paid.

Special collection from public pensions

How to pay when a person with employment income retires

If you have had special municipal tax or metropolitan inhabitant tax collected from your monthly salary and you no longer receive your salary due to retirement, you will have to pay it in one of the following ways.
(1) Continue to pay the tax through special collection at your new job.
(2) Pay in a lump sum at the time of retirement.
(3) Individuals pay the tax using the normal collection method.

Regarding reduction/exemption of municipal tax and Tokyo inhabitant tax

Those who have difficulty paying dues due to drastic changes in their living conditions, such as those who receive assistance under the provisions of the Public Assistance Act or whose property has been damaged due to a disaster, can apply for a reduction or exemption. If you wish to receive a reduction or exemption, please bring documents showing your current living situation and submit a reduction/exemption application by each payment deadline.
Note: Taxes that are past due or have already been paid are not eligible for reduction or exemption.
Note: Reductions and exemptions are subject to examination, and the application may be rejected depending on the examination results.

Inquiries regarding this page

Inagi City Citizens Department Taxation Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055

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2111 Higashinagumanuma, Inagi City, Tokyo 206-8601
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