Regarding procedures when a taxpayer of municipal tax/Tokyo inhabitant tax moves overseas

As a general rule, municipal tax and metropolitan tax are levied on those who lived in Inagi City on January 1st (imposition date) and whose income in the previous year exceeded a certain amount. Even if you move out of the city during the year, your tax amount will not change. A tax payment notice will be sent to those who have been taxed (taxpayer), but if the taxpayer moves overseas before the tax payment notice is sent, we will send the tax payment notice on their behalf. You will need to designate a tax administrator to receive and pay taxes. Fill out the necessary information on the "Tax Administrator Return Form/Application Form for Tax Administrator Approval" and submit it to the Taxation Division. Please note that the tax administrator must have an address in Japan.

If a person whose municipal tax/Tokyo inhabitant tax was deducted monthly from his/her salary resigns and moves overseas, if there is a tax amount that cannot be deducted from his/her salary, the method will be changed to individual payment and a tax payment notice will be sent to you. In this case as well, you will need to appoint a tax administrator, so please fill out the "Tax Administrator Return Form/Tax Administrator Approval Application Form" and submit it to the Taxation Division. Furthermore, if you continue to have municipal tax/Tokyo inhabitant tax deducted from your salary even after leaving Japan due to a transfer, etc., you do not need to submit a notification from a tax administrator.

Since tax notices cannot be served without a notification from the tax administrator, the levy will be determined by public notice service. (This is a system in which documents are deemed to have been served at the time of delivery.) If the payment is not made by the due date, a demand letter may be sent, a late fee may be added, or a penalty for delinquent payment may be taken, so be sure to notify the tax administrator.

If a taxpayer returns to his/her home country (if a tax agent is no longer required), please submit a "Tax Agent Declaration Form/Tax Agent Approval Application Form" to notify the termination of the tax agent.