The Japanese tax system is comprised of national taxes, levied by the national government, and local taxes, levied by the prefectural and municipal governments. The national taxes include such taxes as income tax, corporation tax, inheritance tax, and consumption tax. Local taxes are comprised of the prefectural taxes (such as the prefectural residential tax, automobile tax, and local consumption tax) and municipal taxes (which include the municipal resident tax, fixed assets tax, light vehicle tax, etc.).

For more detailed information please contact the Finance Bureau’s Tax Policy Division (TEL 972–2333). For additional information on Japanese taxes, please consult the booklet entitled “Guide to Japanese Personal Taxes” (available in English).

Guide to Japanese Personal Taxes

Local tax, for which all individuals with a residence in Japan are responsible, is comprised of the personal municipal resident tax and prefectural resident tax. These two taxes are levied and collected together. These taxes (together called “residents tax”) are made up of a “per-capita levy,” which is a set amount unrelated to income, and a “pro-rated levy” which is calculated based on the taxpayer’s income in the previous year.

For more specific information please call the Residents Tax Division of the Finance Bureau (TEL 972–2352) or visit the Residents Tax Division of your local municipal tax office.

Furthermore, for details on individual municipal and prefectural taxes please refer to the booklet entitled “To Foreign Residents: Payment of Municipal and Prefectural Resident Tax” (English, Chinese, Korean, Portuguese, and Spanish versions are available).

To Foreign Residents: Payment of Municipal and Prefectural Resident Tax