Regarding the Filing of Municipal Resident Tax and Tokyo Metropolitan Resident Tax for FY2026

We provide information regarding the filing of income and deductions for 2025 (from January 1, 2025, to December 31, 2025).
Municipal Resident Tax and Tokyo Metropolitan Resident Tax are based on the income earned in the previous year, reported at the address as of January 1, 2026, and are taxed accordingly.
Those who are required to file must submit their declaration by March 16, 2026.

Overview of Filing for Municipal Resident Tax and Tokyo Metropolitan Resident Tax for FY2026

Main Individuals Required to File

Individuals residing in Inagi City as of January 1, 2024 (excluding those who fall under any of the categories 1 to 3 below)

1. Those who submit their 2023 Income Tax final return to the tax office
2. Those whose income is only from salary and have completed year-end tax adjustment (and whose employer has submitted a salary payment report to Inagi City)
3. Individuals with income from public Pension only

• Note: Those who claim deductions for social insurance premiums, Medical Expenses, etc., which are not included in the withholding slip, are required to file a declaration.
• Note: Even those with no income may need to file a declaration, as it can serve as basic data for various insurance premiums (taxes) and other administrative services. Please file if necessary.

Declaration Period

From Monday, February 2, 2026 to Monday, March 16, 2026
Note: Declarations are accepted only on weekdays, excluding holidays when the office is open.

Declaration Location

Inagi City Hall 1st Floor Taxation Division (Window No. 6)
Reception hours: From 9:00 AM to 11:30 AM, and from 1:00 PM to 4:00 PM
 

Main items required for declaration

In addition to an identification document, please bring any applicable items from the table below.

Note: Income and deduction documents must be from the year 2025.

Regarding Income

Item	Necessary Items
Income from Salary and Public Pension, etc.	Withholding Tax Certificate, Pay Slips, etc.
Other Income	Books or Receipts Showing Income Amount and Necessary Expenses, etc.

About Deductions

Item	Necessary Items
Social Insurance Premium Deduction	Deduction Certificate or Receipt, etc.
Life Insurance Premium Deduction Earthquake Insurance Premium Deduction	Deduction Certificate
Medical Expenses Deduction Self-Medication Tax System (Cannot be combined)	Attach a Medical Expenses Statement (a summary you compile yourself of the Medical Expenses paid, broken down by each person who received medical care and by each hospital or pharmacy). For those applying for the Self-Medication Tax System, documents that clearly show the maintenance and promotion of health, etc. Note: In all cases, submission (presentation) of receipts alone is not sufficient for filing.
Disability Deduction	Physical Disability Certificate or equivalent proof
Special Spousal Deduction and Dependent Deduction (If the relevant relative resides abroad)	Documents proving family relationships and remittance-related documents Note: If the above documents are written in a foreign language, a Japanese translation is also required.
Special Spousal Deduction Special Deduction for Designated Relatives	Documents Showing the Income of Spouse and Designated Relatives
Donation Tax Credit	Receipts for Donations Issued by Donated Organizations, etc.
Other Deductions	Documents proving eligibility for other deductions

• Medical Expenses Deduction Statement (PDF 305.0KB)

Other Topics

The following times and periods are expected to be crowded, so please cooperate in spreading out your declarations as much as possible.

1. One week from the start of the declaration
2. One week before the declaration deadline
3. From 9 AM to 10 AM
4. 1 PM to 2 PM

Thank you for your cooperation and understanding in order to ensure smooth operations.

1. If you are not feeling well, please refrain from coming to the office.
2. Please come with as few people as possible for the declaration.
3. Wearing a mask is a personal decision.

Note: We will update this information as needed in case of any changes or additions.