Procedures for Resident and Metropolitan Resident Taxpayers Moving Abroad

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. Even if you move out of the city in the middle of the year, the amount of tax will not change. We will send a tax payment notice to the taxpayer (taxpayer), but if the taxpayer moves overseas before the tax payment notice is sent, we will send the tax payment notice on behalf of the person. You must designate a tax agent who will receive and pay the tax. Please fill in the necessary items on the "Tax Agent Declaration Form / Tax Agent Approval Application Form" and submit it to the Taxation Division. Please note that the tax agent is limited to those who have an address in Japan.

If a person whose municipal or metropolitan tax was deducted monthly from their salary retires and moves abroad, if there is a tax amount that cannot be deducted from their salary, they will switch to paying by themselves and a tax notice will be sent. In this case as well, it is necessary to appoint a tax agent, so please fill in the necessary items on the "tax agent declaration form/tax agent approval application form" and submit it to the taxation section. In addition, if you continue to have municipal tax or metropolitan tax deducted from your salary after leaving Japan due to a job transfer, etc., you do not need to notify the tax agent.

Without the notification of the tax agent, the tax payment notice cannot be delivered, so the tax payment will be determined by public notice service. Toki is a system in which documents are deemed to have been served). If the tax is not paid by the due date, a demand letter may be sent, a late payment fee may be added, or disposition for delinquency may be taken, so be sure to notify the tax agent.

If the taxpayer has returned to their home country (if the tax agent is no longer needed), please submit a notification of abolishment of the tax agent using the "Tax agent declaration form/Tax agent approval application form".