Those who pay Municipal Resident Tax and Tokyo Metropolitan Resident Tax

About Municipal Resident Tax and Tokyo Metropolitan Resident Tax (Resident Tax)

Municipal Resident Tax and Tokyo Metropolitan Resident Tax are collectively called "Resident Tax."

Municipal Resident Tax includes "Individual Municipal Resident Tax" paid by individuals and "Corporate Municipal Resident Tax" paid by corporations.

This page describes an overview of the Individual Municipal Resident Tax.

Equal Division and Income Division

Based on final tax returns, resident tax declarations, salary payment reports, and public pension payment reports, the Equal Division and Income Division of the Municipal Resident Tax and Tokyo Metropolitan Resident Tax are levied.

Equal Division

For those with a certain level of income, a fixed amount is taxed regardless of the deduction amount.

Note: "Income" is different from the amount of earnings such as salary itself.

The "Equal Division" strongly reflects the characteristic of resident tax as a "community membership fee" that broadly and equally requests contributions for the costs required for municipal administrative services, and it is generally taxed uniformly if income exceeds a certain amount.

Also, as of January 1 each year, for those who do not have an address within the city but have an office, business establishment, or house within the city and have a certain level of income, only the "Equal Division" is taxed as "Business Establishment Taxation" or "House Taxation," respectively.

Income Tax

It is taxed based on the income amount from the previous year.

Taxable Persons

Category	Equal Division	Income Tax
As of January 1, those who have an address within the city and had income in the previous year (January to December)	Taxation	Taxation
As of January 1, those who have an office, business establishment, or residence in the city but do not have an address in the city	Taxation	None

Note: Except in cases that fall under "Those exempt from taxation" listed below.

Those exempt from taxation

Those exempt from both the per capita levy and income levy

1. Those receiving Public Assistance
2. Those who are disabled, minors, single parents, or widows/widowers, and whose total income amount in the previous year was 1,350,000 yen or less
3. Those whose total income amount in the previous year was 350,000 yen × (the individual + spouse living together + total number of dependents) + 100,000 yen + 210,000 yen or less
   (However, for single individuals, 450,000 yen or less)

Persons exempt from taxation on the income-based portion only

Persons whose total income amount during the previous year is 350,000 yen × (the total number of the individual, spouse living together, and dependents) + 100,000 yen + 320,000 yen or less
(However, for single individuals, 450,000 yen or less)

How to Pay Municipal Resident Tax and Tokyo Metropolitan Resident Tax

There are two methods to pay Municipal Resident Tax and Tokyo Metropolitan Resident Tax: regular collection and special collection. Special collection includes two types: from salary and from pension.

Depending on your income and the details of your declaration, multiple collection methods may be used in combination. Please check your payment method on the tax payment notice sent from the city.

Regular Collection

This is the method of payment using the payment slip sent from the city.
(If you have registered a bank account, payment will be made by direct debit.)
Payments are due four times a year (June, August, October, December).

Special Collection from Salary

This is a method where the salary payer (employer) deducts the tax amount notified by the city when paying the salary and pays it to the city on behalf of the individual.

In principle, payments are made over 12 months from the June installment to the following May installment.

Special Collection from Pension

When the Pension payer (such as the Ministry of Health, Labor and Welfare) pays the Pension, this is a method where the tax amount notified by the city is deducted and paid to the city on behalf of the individual.

Please see the link below for details.

• Special Collection from Public Pension

Municipal Resident Tax and Tokyo Metropolitan Resident Tax Reduction and Exemption

Those who fall under the following categories can apply for reduction or exemption. If you wish to receive a reduction or exemption, please bring documents that show your current living situation and submit the Application Form by each payment deadline.

• Those receiving Public Assistance
• Those who are experiencing severe financial hardship due to unemployment, leave of absence, illness, etc.
• Those who are experiencing severe financial hardship due to the death of a taxpayer who shared the same livelihood after the assessment date
• Students and pupils
• In cases of damage caused by natural disasters

Note 1: Taxes that are past the payment deadline or have already been fully paid are not eligible for reduction or exemption.
Note 2: There is a review process for reductions and exemptions, and applications may be rejected based on the review results.
Note 3: Reductions and exemptions for those in severe financial distress are determined based on the standards for Public Assistance.