Taxes

Foreign residents in Japan are responsible for paying taxes. The taxes levied on individuals include income tax (a national tax) and residentʼs tax (a local tax).

Resident’s Tax

Resident taxes are assessed as of January 1 for residents living in Japan based on income in the previous year, January through December. Accordingly, be aware that your obligation to pay resident taxes remains even if you have a change of address or leave Japan after January 1 when you have income in the previous year.

Please file your income tax return by March 15 of every year. However, those who are salaried employees of a company that submits salary payment reports to the City Office and those filing a final tax return at the tax office do not need to file a resident’s tax return.

Precautions When Leaving Japan

If you leave Japan prior to the residentʼs tax payment period, please make sure to pay the amount equivalent to residentʼs tax before leaving the country, or designate someone as your representative for payment of any outstanding tax liabilities.

Inquiries:

Tax Assessment Subsection, Taxation Section (Chuo City Office)

Tel: 03-3546-5270

Tax Certificate (Tax certificate/certificate of tax payment)

You can obtain tax payment certificates for resident’s tax and for light vehicle inspections at the Taxation Section of the City Office, Nihonbashi Special Branch and Tsukishima Special Branch. Please bring some form of official personal identification, such as your residence card. Handling fees for a certificate of resident’s tax are ¥300 per copy. If the application is made by a proxy, a power of attorney (written by you with a copy of your personal identification [such as your residence card]) and the personal identification of the proxy (the person coming to the office) are required. For more details, please contact the City Office.

* To obtain tax certificates, you need to file a tax return even if you have no taxable income.

Inquiries:

Tax Collection Subsection, Taxation Section (Chuo City Office)

Tel: 03-3546-5276

Light Vehicle Tax (Category Base)

Individuals who own motorcycles, lightweight vehicles or similar are required to pay this tax as of April 1 each year. Please notify us immediately if you scrap or transfer ownership of your vehicle, or if you change its designated parking location.

Inquiries and notification:

Motorized bicycles, small-sized special motor vehicles
Administrative Section, Tax Office (Chuo City Office)
Tel: 03-3546-5267
Light vehicles (excluding two-wheeled vehicles)
Tokyo Regional Off ice, Light Motor Vehicles Inspection Organization (3-3-7 Konan, Minato-ku)
Tel: 050-3816-3100
Two-wheeled light vehicles, two-wheeled small vehicles
Tokyo Transport Branch Office (1-12-17 Higashi-oi, Shinagawa-ku)
Tel: 050-5540-2030

Other Major Taxes (National Taxes, Local Taxes)

Income tax

Imposed on annual individual income from January to December

* Income tax is imposed on annual individual income in the same year as the income was earned. For those who receive only employment income, income tax is deducted from their monthly salary; however,others must file a final tax return by March 15 of the following year.

Inquiries

Kyobashi Tax Office

Tel: 03-4434-0011

Nihonbashi Tax Office

Tel: 03-3663-8451

Corporation tax

Imposed on company income

Inquiries

Kyobashi Tax Office

Tel: 03-4434-0011

Nihonbashi Tax Office

Tel: 03-3663-8451

Real estate acquisition tax

Imposed when acquiring real estate such as land

Inquiries

Chuo Metropolitan Tax Office

Tel: 03-3553-2151

Fixed property tax、City planning tax

Imposed on persons who own fixed property such as land or houses

Inquiries

Chuo Metropolitan Tax Office

Tel: 03-3553-2151

Vehicle tax (Category Base)

Imposed on persons who own ordinary vehicles and small vehicles other than motorcycles

Inquiries

Chuo Metropolitan Tax Office

Tel: 03-3553-2151

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