Frequently asked questions
Updated: March 8, 2021
Q. I received a tax notice even though my income is within the scope of dependent deduction (from 2021)
A.Inhabitant tax is generally levied when income exceeds 450,000 yen (1,000,000 yen in salary income). Even if your income is within the scope of the dependent deduction of 480,000 yen (1,030,000 yen in salary income), you will be taxed if your income exceeds 450,000 yen.
Q. I moved to another city, but I received a tax notice from Inagi City.
A. Municipal and metropolitan inhabitant tax (residence tax) is to be levied for one year at the municipality where you live as of January 1 of the year. Even if you move out of Inagi City after January 2nd, you will be required to pay city and metropolitan inhabitant tax to Inagi City for that year. Resident tax will not be levied in the municipality where you move.
Q. I have received a notice of tax payment for city and metropolitan inhabitant tax, but since I am employed by a company, I would like to have it deducted from my salary (special collection).
A. In order to use salary deduction, it is necessary to submit an application form (application form for switching to special collection) from the company (office). please give me. Please note that you will not be able to switch to salary deduction after the payment deadline, so be sure to complete the procedure before the payment deadline.
Q. Municipal and metropolitan inhabitant tax is deducted from my salary, but I received a tax notice.
A. Do you have any income (pension, sales, real estate, dividends, stock transfer income, etc.) other than the salary of the company that deducts your salary? In that case, only the salary income portion of the annual tax amount will be deducted from your salary, and you will be required to pay the difference yourself. Please contact us if you wish to have the full amount deducted from your salary. In addition, the final tax return form and the city / metropolitan tax return form have a column for requesting whether to pay the difference or to pay all together by salary deduction.
Q. I retired in the last year, but I have been sent a notice of tax payment for city and metropolitan inhabitant taxes.
A. Municipal and metropolitan inhabitant tax is levied on the income of the previous year, so the income up to the time of retirement in the previous year is taxed.
Q. I received a second tax notice (for previous years) at the same time.
A. A tax payment notice stating that it is for the previous year will be issued when there is an uncollected tax amount or a change in the tax amount before the previous year. Salary deductions for residence tax are paid for one year in a cycle from June to May of the following year. For example, if you retired in March, the previous year's taxable portion of April and May cannot be deducted from your salary. Month, May) tax notice will be sent separately from the current year's tax.
Q. I received another tax notice after the second period.
A.If there is a change in the amount of tax, we will send a tax notice of change. Please use the new tax payment letter of advice from the time it arrives. In addition, for those who have already paid for the due date of the newly arrived tax payment notification, we have created a tax payment notification with the difference. However, it takes about 10 days to confirm payment, so the difference may not be due depending on the time of payment. In that case, please contact us. We will resend the tax notice for the difference.
Q.In the final tax return, I offset my income with losses carried forward (losses on the transfer of stocks and houses in the previous year, etc.), or I received special deductions and the income became 0, but I was taxed.
A.The tax exemption judgment of the per capita rate is determined by the total income amount. The total income amount is the income before offsetting the losses carried forward and the income before receiving special deductions. When total income amount of money becomes more than tax exemption standard of per capita rate, per capita rate is taxed. In addition, since dependents are determined based on the total income amount, if the amount exceeds 480,000 yen, the dependent deduction under the tax law will not be applied.
Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055