Resident Tax
Local tax charged by your municipality based on last year's income, for residents registered as of January 1.
1 min readChecked against official sources 2026-06-14
Local tax charged by your municipality based on last year's income, for residents registered as of January 1.
Where: Municipal office (and prefecture) · When: Assessed each year on Jan-1 residents; usually billed from June.
Steps
- 1If you're employed, resident tax is usually deducted from your salary automatically (special collection).
- 2Otherwise, pay with the slips the municipality sends, in 4 instalments or in full.
- 3If you leave Japan mid-year, settle the remaining tax or appoint a tax representative.
What to bring
- Tax bill / payment slips from the municipality
- Income information (filed return or withholding slip)