Procedures for Municipal Resident Tax and Tokyo Metropolitan Resident Tax Obligors Upon Death

Municipal Resident Tax and Tokyo Metropolitan Resident Tax are, in principle, levied on individuals who lived in Inagi City as of January 1 (the assessment date) and whose income in the previous year exceeds a certain amount. If a person subject to taxation (tax obligor) passes away during the year, the obligation to pay the tax is inherited by the heirs. Therefore, if the tax obligor dies before the tax notice is sent, the tax notice will be sent to the heirs. One heir will be designated as the representative to receive the tax notice and other documents, so please designate an heir representative, fill in the required information on the "Heir Representative Notification Form," and submit it to the Taxation Division.

• Notification of Representative Heir (PDF 69.9KB)

In the case of a person who has passed away and had Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from their salary

In the case of a person who had Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from their salary monthly and has passed away, if there is a tax amount that can no longer be deducted from the salary, the payment method will switch to individual payment, and a tax payment notice will be sent to the heirs. In this case as well, please fill in the required information on the "Heirs' Representative Notification Form" and submit it to the Taxation Division.

In the case of a person who has passed away and had Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from their pension

In the case of a person who has passed away and had Municipal Resident Tax and Tokyo Metropolitan Resident Tax deducted from their pension, the deduction from the pension will no longer be possible, and the payment method will switch to individual payment. In this case as well, a tax payment notice will be sent to the heirs, so please fill in the required information on the "Heirs' Representative Notification Form" and submit it to the Taxation Division.

In the case of renunciation of inheritance

If all heirs renounce inheritance after the taxpayer has passed away, the obligation to pay taxes will not be inherited. In such cases, please submit a copy of the "Notification of Acceptance of Renunciation of Inheritance" or the "Certificate of Acceptance of Renunciation of Inheritance" issued by the Family Court to the Taxation Division. For detailed procedures on renunciation of inheritance, please contact the Family Court.

In the event that a person who had registered an account has passed away

If the taxpayer had set up automatic bank transfer for the payment of Municipal Resident Tax and Tokyo Metropolitan Resident Tax during their lifetime, the withdrawal may become impossible after their death due to account freezing or other reasons. Please consult the Collection Division counter regarding payment methods.