Procedures When Municipal Resident Tax and Tokyo Metropolitan Resident Tax Payers Move Overseas

Municipal Resident Tax and Tokyo Metropolitan Resident Tax are, in principle, levied on those who lived in Inagi City as of January 1 (the assessment date) and whose income in the previous year exceeds a certain amount. Even if you move out of the city during the year, the tax amount will not change. Tax notices will be sent to those who are subject to taxation (taxpayers), but if the taxpayer moves overseas before the tax notice is sent, it is necessary to appoint a tax manager who will receive the tax notice and pay the tax on behalf of the taxpayer. Please fill in the required information on the "Tax Manager Declaration Form and Tax Manager Approval Application Form" and submit it to the Taxation Division. Please note that the tax manager must have an address within Japan.

• Tax Manager Declaration Form and Tax Manager Approval Application Form (PDF 64.5KB)
• Example of Tax Manager Declaration Form and Tax Manager Approval Application Form (PDF 328.8KB)

When Municipal Resident Tax and Tokyo Metropolitan Resident Tax are deducted from your salary and you move overseas

If you have been having Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted monthly from your salary and you retire and move overseas, any tax amount that can no longer be deducted from your salary will switch to a method of individual payment, and a tax payment notice will be sent to you. In this case, you will also need to appoint a tax manager, so please fill in the required information on the "Tax Manager Declaration Form and Tax Manager Approval Application Form" and submit it to the Taxation Division. However, if you continue to have Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from your salary after leaving the country due to a transfer or similar reason, you do not need to notify a tax manager.

In the absence of a tax management officer notification

If there is no notification of a tax management officer, the tax notice cannot be delivered, so the assessment will be decided by public notice delivery (public notice delivery is a system in which documents are considered delivered after being publicly posted at City Hall's bulletin board for a certain period). If payment is not made by the due date thereafter, a reminder notice may be sent, late payment charges may be added, or delinquency measures may be taken, so please be sure to notify a tax management officer.

Notification After Returning to Japan

When the taxpayer returns to Japan (and a tax manager is no longer required), please submit a notification to cancel the tax manager using the "Application Form for Tax Manager Declaration and Tax Manager Approval".