Frequently Asked Questions (Municipal Resident Tax - Tokyo Metropolitan Resident Tax)

QuestionWhat is the Municipal Resident Tax and Tokyo Metropolitan Resident Tax taxation (non-taxable) certificate?

Response

The taxation certificate includes, in addition to the tax amount for the certified year, the types and amounts of income during the previous year (from January to December), total income amount, and various deductions. For those who are not taxed, it is issued as a "Non-Taxation Certificate."

The taxation (non-taxation) certificate is, in principle, issued by the municipality where the resident was registered as of January 1 of the year before the certified year. If the resident registration as of January 1 is not in Inagi City, the certificate will be issued by another municipality.
In addition, as a general rule, the taxation (non-taxable) certificate for the new fiscal year becomes available for issuance around June.

Example: The taxation (non-taxable) certificate for fiscal year N describes the tax amount based on income from January to December of year (N-1). It is issued by the municipality where the resident registration is recorded as of January 1 of year N. It becomes available for issuance around June of year N.

Note: If you have not filed a tax return, the certificate cannot be issued (except for those who are dependents, etc.).