National Tax and Local Taxes

Taxes in Japan

Everyone who lives in Japan, including foreign residents, must pay taxes. Taxes that are levied on individual income include income tax (national tax) and Resident's tax (local tax).
Income tax is levied on the income earned by an individual in one year. If the taxpayer is a salaried employee, the tax is deducted from the monthly wages. Other taxpayers must file an income report (kakutei shinkoku) and pay the tax at the local tax office.
Resident's tax is levied on the income of the previous year for anyone with an address in the city as of January 1 of the current year. Resident's tax is the sum of the income ratio and the per capita amount for Special City Resident's Tax/Metropolitan Resident's Tax. For those who have a business or property in the city, the per capita amount is levied.

If You Plan to Leave Japan

If you plan to leave Japan before the tax payment deadline for Resident's tax, be sure to either submit a prepayment (a system by which you pay a designated amount for Resident's Tax before leaving Japan) or designate someone to handle your tax payments for you.

Income tax return and refund

Those who have paid more than the necessary amount of taxes through withholding tax or tax payment in advance can file a report to receive a reimbursement (kampu shinkoku). Applicable deductions include miscellaneous loss deduction if you have suffered a loss in assets due to a disaster or theft, a medical deduction if you paid more than a designated amount, donation deduction or special deduction such as for financial loans for housing. You can file a reimbursement report for matters dating back to five years. For more information, please contact the local taxation office.

• Inquiries:
  
• Concerning Income Tax:
  Nakano Taxation Office, Tel: 3387-8111
• Concerning Resident's Tax:
  Regular Collection Assessment Desk, Tax Affairs, Tel: 3228-8913

Methods of paying inhabitant tax

There are 2 methods you can choose from to pay inhabitant tax.

1. Method in which taxpayers themselves pay (ordinary collection)
   Tax notice will, in principle, be sent to taxpayers from Nakano City Office in early June. You can pay inhabitant tax with tax payment slip enclosed with the tax notice at banks, shinkin banks, post offices, Nakano City Office, and community centers, etc. In the case of ordinary collection, you are required to pay premium in 4 installments, that is, in the end of June, in that of August, in that of October, and in that of January of the following year).
   You can use account transfer payment for convenience.
2. Method in which salary payers pay (special collection)
   This is a method in which salary payers of companies etc. pay inhabitant tax withheld from their employees’ salaries. You will be notified of the amount of inhabitant tax and the amount of monthly withholding through your salary payers in May. In the case of special collection, inhabitant tax for the year beginning in June and ending in May of the following year is withheld from salary every month.

• Inquiries:
  Person in Charge of Tax Payment Desk, Tax Affairs, Tel: 03-3228-8924

[In case of changing or quitting job, or retiring from work] You are required to pay unpaid inhabitant tax by either one of the following methods if you change or quit job, or retire from work midway through the year. For more information, you can contact your salary payer or Nakano City Office.

1. Method in which a new salary payer pay your inhabitant tax (special collection)
2. Method in which you pay off inhabitant tax in full when quitting job or at retirement Remaining inhabitant tax is withheld from your last salary or dismissal allowance or retirement allowance.
3. Method in which you pay inhabitant tax by ordinary collection

• Inquiries:
  Person in Charge of Imposition of Special Collection Desk, Tax Affairs, Tel:　3228-8917

Light Motor Vehicle Tax

The light motor vehicle tax is levied on those who own a motorcycle or light motor vehicle as of April 1 every year. If you dispose of, transfer ownership or sell your vehicle, or if you move out of Nakano City, you must file the designated forms with the Nakano City Office.

• Inquiries/Where to Complete the Procedures:
  • For motorcycles (125 cc or less) or small special cars:
    Tax Desk, Tax Affairs
    Tel: 3228-8908
  • Light four-wheel vehicles or light three-wheel vehicles (660 cc or less):
    Light Motor Vehicle Inspection Organization, Tokyo Regional Office
    Tel: 3472-1561 (3-3-7 Konan, Minato City)
  • Small two-wheel vehicles or light motorcycles (126 cc or more):
    Nerima Motor Vehicle Inspection and Registration Office, Tel: 050-5540-2032 (2-8-6 Kitamachi, Nerima City)