About procedure when taxpayer of municipal tax, Metropolitan inhabitant tax died

As a general rule, municipal and metropolitan inhabitant taxes are levied on those who lived in Inagi City on January 1 (the date of assessment) and whose income in the previous year exceeded a certain amount. If the taxpayer (taxpayer) dies in the middle of the year, the tax liability will be inherited by the heirs. Therefore, if the taxpayer dies before the tax payment notice is sent, the tax payment notice will be sent to the heir. We will send a tax payment notice etc. with one of the heirs as the representative, so please specify the heir representative and fill in the necessary information on the "Heir representative notification form" and submit it to the taxation section. .

If a person whose municipal or metropolitan tax was deducted monthly from their salary passes away, and there is a tax amount that cannot be deducted from their salary, they will switch to the individual payment method and a tax notice will be sent to their heirs. In this case as well, please fill in the necessary information on the “Heir representative notification form” and submit it to the Taxation Division.

If a person whose municipal tax or metropolitan tax is deducted from their pension dies, the deduction will no longer be possible and they will switch to paying by themselves. In this case as well, a tax payment notification will be sent to the heir.

If all the heirs renounce the inheritance after the taxpayer dies, the tax liability will not be inherited. In that case, the “renunciation of inheritance” issued by the family court statement ( Shinjuku ) Receipt notice” and “renunciation of inheritance” statement ( Shinjuku ) Please submit a copy of the “Certificate of Acceptance” to the Taxation Division. Please contact the Family Court for detailed procedures for renunciation of inheritance.

If the taxpayer paid the Municipal Tax/Metropolitan Tax by bank transfer during his/her lifetime, the withdrawal may not be possible due to the account being frozen after the person passes away. Please contact the Receipt Section window for payment methods.