Frequently asked questions

A.Resident tax is generally imposed on income exceeding 450,000 yen (1 million yen in salary income). Even if your income is within the scope of the dependent deduction, which is 480,000 yen (1,030,000 yen in salary income), you will be taxed if your income exceeds 450,000 yen.

Q. Even though I moved to another city, I received a tax payment notice from Inagi City.

A. City and metropolitan resident tax (resident's tax) is levied for the year in the city, ward, town, or village in which you are currently living as of January 1st of that year. Even if you move out of Inagi City after January 2nd, you will still have to pay the city and metropolitan resident tax for that year to Inagi City. However, you will not be levied resident tax in the city, ward, town, or village to which you move.

Q. I received a tax notice for my city/metropolitan tax, but since I started working for a company, I would like to have it deducted from my salary (special collection).

A.In order to have your salary deducted, you need to submit an application form (application for switching to special collection) from your company (office), so please bring the payment slip with you and consult with the person in charge of accounting and payroll at your company. please. Please note that you will not be able to switch to payroll deduction after the deadline, so please be sure to complete the procedure by the deadline.

Q. I received a tax payment notice even though my city/metropolitan tax was deducted from my salary.

A. Do you have any income other than your salary from a company that makes payroll deductions (pension, sales, real estate, dividends, capital gains from stocks, etc.)? In that case, only the salary income portion of the company's annual tax amount will be deducted from your salary, and you will be responsible for paying the difference. Please contact us if you would like to have the full amount deducted from your salary. In addition, on the final tax return and city/metropolitan tax return, there is a column where you can choose whether to pay the difference or to pay the entire amount all at once through payroll deduction.

Q. I retired last year, but I received a city/metropolitan resident tax notice.

A. City and Metropolitan inhabitant tax is levied on the previous year's income, so the income up to the time of retirement during the previous year is taxed.

Q. I received a second tax notice (for a previous year) at the same time.

A.A tax payment notice that states that it is for a previous year will be issued if there is an uncollected tax amount or a change in the tax amount from the previous year or earlier. Resident tax is deducted from your salary for one year from June to May of the following year. For example, if you retired in March, the previous year's taxable amount for April and May cannot be deducted from your salary, so if you are unable to settle the remaining amount at the time of retirement, you will have to pay for the past year's taxable amount (the untaxed portion of the previous year). A tax payment notice will be sent separately from the current year's tax amount.

Q. I received another tax payment notice after the second period.

A. If there is a change in the amount of tax, we will send you a tax notice with the changes. Please use the new tax notice from the time you receive it. For those who have already paid the tax by the due date of the new tax notice, we will create a tax notice with the difference. However, it takes about 10 days to confirm the payment, so depending on when you paid, the difference may not be reflected. If this is the case, please contact us. We will send you another tax notice with the difference.

Q. In my final tax return, I offset my income with carryover losses (losses from the previous year's transfer of stocks, losses from the transfer of housing, etc.) or received a special deduction, which resulted in my income being 0, but I was taxed.

A. The tax exemption for per capita income is determined based on the total income amount. Total income refers to income before offset of carried forward losses and income before special deductions. If the total income exceeds the per capita tax exemption threshold, the per capita rate will be taxed. In addition, dependents are determined based on the total amount of income, so if the amount exceeds 480,000 yen, the dependent deduction under tax law will no longer be applicable.