About procedure when taxpayer of municipal tax, Metropolitan inhabitant tax died
Updated: January 25, 2023
Procedures when a taxpayer dies
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. .
Heir representative notification form (PDF: 69KB)
When a person whose municipal tax or metropolitan tax has been deducted from his/her salary dies
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.
When a person whose municipal tax or metropolitan tax has been deducted from the pension dies
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.
In case of renunciation of inheritance
If all heirs renounce the inheritance after the taxpayer dies, the tax obligation will not be inherited. In that case, the "Inheritance Renounciation" issued by the family court will be used.
If the person who registered the account dies
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.
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Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055