Procedures when a taxpayer of Municipal or Metropolitan Resident Tax dies

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. If the person who was taxed (taxpayer) dies during the year, the tax liability will be inherited by his or her heirs. Therefore, if the taxpayer dies before the tax notice is sent, the tax notice will be sent to his or her heirs. We will send tax payment notices etc. to one of the heirs as the representative, so please designate the heir representative, fill in the necessary information on the "Heir Representative Notification Form", and submit it to the Taxation Division. .

If a person whose municipal or metropolitan inhabitant tax was deducted monthly from their salary dies and there is a tax amount that cannot be deducted from their salary, the method will be changed to individual payment and a tax payment notice will be sent to the 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 inhabitant tax is deducted from their pension passes away, the tax will no longer be deducted from the pension and the tax will have to be paid individually. In this case as well, a tax payment notice will be sent to the heir, so please fill in the necessary information on the "Heir Representative Notification Form" and submit it to the Taxation Division.

If all the heirs renounce their inheritance after the taxpayer dies, the tax liability will not be inherited. In that case, please submit a copy of the "Notice of Acceptance of Application for Abandonment of Inheritance" or "Certificate of Acceptance of Application for Abandonment of Inheritance" issued by the family court to the Taxation Division. Please contact the family court for details on how to proceed with abandonment of inheritance.

If a taxpayer had their municipal or metropolitan resident tax paid by direct debit during their lifetime, the account may be frozen after their death, making it impossible to withdraw the money. Please contact the Collection Division for payment methods.