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,
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).
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
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.
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