Updated: March 18, 2021
Personal municipal tax
Municipal tax is generally called inhabitant tax together with prefectural tax, and has the character that residents widely bear it according to their abilities.
Individual municipal tax consists of a per capita rate, which is levied on an equal basis, and an income rate, which is borne according to the amount of income.
About personal municipal tax
| Taxpayer | Those who are required to pay personal municipal tax are as follows. TaxpayerTax amount to be paidIndividuals with an address in the wardPer capita rate and income rateIndividuals who do not have an address in the ward but have an office, office or residencePer capita rateAfter the 3rd year of Reiwa (2 years of Reiwa)[Those who do not have a per capita rate or an income rate]Those who receive living assistance according to the provisions of the Public Assistance Act (this does not apply just by receiving educational assistance or medical assistance) Persons with disabilities, minors, widows or single parents whose total income in the previous year is 1.35 million yen or less (If the income in the previous year is only salary income, the income amount is less than 2,044,000 yen) Those whose total income amount in the previous year is less than or equal to the amount calculated by the following formula 1. No dependents … Those whose total income amount in the previous year is 450,000 yen or less 2. With dependents … Total income amount in the previous year is 350,000 yen x (Spouse of the same livelihood + number of dependent relatives eligible for deduction + number of dependent relatives under 16 years old + 1) + 310,000 yen or less [Those who do not have an income discount]Those whose total income amount in the previous year is less than or equal to the amount calculated by the following formula 1. No dependents … Those whose total income amount in the previous year is 450,000 yen or less 2. 10,000 yen x (spouse of the same living + number of dependent relatives eligible for deduction + number of dependent relatives under 16 years old + 1) + 420,000 yen or less Before the 2nd year of Reiwa (1st year of Reiwa)[Those who do not have a per capita rate or an income rate]Those who receive living assistance according to the provisions of the Public Assistance Act (this does not apply just by receiving educational assistance or medical assistance) Persons with disabilities, minors, widows or widows whose total income in the previous year is 1.25 million yen or less (If the income in the previous year is only salary income, the income amount is less than 2,044,000 yen) Those whose total income amount in the previous year is less than or equal to the amount calculated by the following formula 1. No dependents … Those whose total income amount in the previous year is 350,000 yen or less 2. With dependents … Total income amount in the previous year is 350,000 yen x (Spouse of the same livelihood + number of dependent relatives eligible for deduction + number of dependent relatives under 16 years old + 1) + 210,000 yen or less [Those who do not have an income discount]Those whose total income amount in the previous year is less than or equal to the amount calculated by the following formula 1. No dependents … Those whose total income amount in the previous year is 350,000 yen or less 2. 10,000 yen x (spouse of the same living + number of dependent relatives eligible for deduction + number of dependent relatives under 16 years old + 1) + 320,000 yen or less |
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| Municipal tax filing | Municipal tax filing As of January 1 (payment date), those who have an address in the ward will be notified by the Municipal Tax Division of each city tax office by March 15 (in the case of Saturdays, Sundays or holidays, the next opening day). You are required to submit a tax return stating the amount of income etc. to each city tax branch office. Even if you do not have an address in the ward, you will need to declare it if you have an office, office or residence in the ward. However, those who fall under any of the following do not need to file a tax return. Those who have only salary income during the previous year and have submitted a salary payment report from their place of employment. However, if you are going to be eligible for miscellaneous loss deduction or medical expense deduction, please submit a tax return. Those who have received only miscellaneous income such as public pension during the previous year and have submitted a public pension payment report from the payer of public pension. However, if the number of dependents reported to the Japan Pension Organization, etc. changes, or if you have to pay health insurance premiums, long-term care insurance premiums, life insurance premiums, etc., and the income deduction amount changes, please submit a tax return. * Tax return-free system for public pensions If the income amount of public pensions (the total amount if there are multiple) is 4 million yen or less and the income amount excluding them is 200,000 yen or less You do not need to file a final income tax return, except for a refund. However, it has been decided that this tax return-free system cannot be applied to those who receive public pensions, etc. that are not subject to tax withholding (public pensions paid in foreign countries, etc.). (Used for income tax after 2015) Those who have submitted a final income tax return to the tax office. However, even if you are a salary earner and the total amount of income other than salary is 200,000 yen or less and you do not need to file a final income tax return, you will still need to file a municipal tax return.Those who have a total income of 450,000 yen or less in the previous year. However, if you do not file a tax return, you may not be able to issue a tax exemption certificate. In addition, if you do not file a tax return, the burden of administrative services calculated based on the status of personal city / prefectural tax returns, such as national health insurance premiums, may increase. What you need for filing Items that show income, such as withholding slips Health insurance, national pension, long-term care insurance, proof that you can see the amount of premium payment for medical insurance for the elderly, etc. Life insurance, Japan Post Insurance deduction certificate, etc. Earthquake / long-term non-life insurance deduction certificate, etc. Those who receive medical expense deductions, such as medical expense receipts Those who receive the miscellaneous loss deduction will receive a receipt for the amount of disaster-related expenses and a disaster certificate. signature stampIdentity verification documents [below][ Specific examples of identity verification documents ] * Receipts and certificates are limited to those paid during the previous year. |
How to calculate the amount of personal municipal tax | Per capita rateMunicipal tax 3,000 yen (3,500 yen from 2014 ) Prefectural tax 1,000 yen ( 1,500 yen ) Income Discount For the calculation method of the income percent tax amount, see ⇒ “Calculation method of the personal municipal tax income percent tax amount” . |
| Tax payment method | Tax payment method for business income earners (ordinary collection) Municipal tax for business income earners, etc. is collected four times a year (June, August, October, according to the tax payment notice sent to the individual from the Municipal Tax Division of each city tax office. Please pay in installments (January of the following year). Tax payment method for salary earners (special collection) For salary earners’ municipal tax, the tax amount notified by the city hall by the salary payer of the company, etc. is usually divided into 12 times from June to May of the following year and deducted from the salary. It is supposed to be paid. For details , see “Bookmark for special collection of salary income, etc.” Tax payment method for public pension-only income earners (special collection) For public pension-only income earners’ municipal tax, the tax amount notified by the city hall by the public pension payer is divided into six times a year and deducted from the public pension. It is supposed to be paid. Tax payment method when retiring in the middle of the year When a taxpayer who has been specially collected municipal tax from his monthly salary retires, the remaining tax amount from the following month onward is paid by the normal collection method except in the following cases. I will do it. If the taxpayer finds a job at another company and offers to continue special collection If you retired between June 1st and December 31st and offered to collect the remaining tax from your retirement allowance, etc. If you retired between January 1st and April 30th of the following year and have a severance pay that exceeds the remaining tax amount (in this case, the remaining tax amount will be collected from the severance pay etc. even if you do not request it. increase.) * For the place to pay the city tax, see ⇒ ” Payment place ” on this page. |
| City tax reduction and exemption, etc. | Reduction of city tax, extension of deadline for filing, payment, etc., postponement of tax paymentIf it is difficult to pay the city / prefectural tax due to a disaster or poor living conditions, you may be able to extend the payment deadline or receive a reduction or exemption. |
Contact information
Personal municipal tax on ordinary collection
<For those whose address is Chuo-ku, Wakaba-ku, Midori-ku>
Section name Eastern City Tax Office Municipal Tax Section
Address 2-1-1 Sakuragikita, Wakaba-ku, Chiba 264-8582 Phone number 0 43 -233-8140
<For those whose address is Hanamigawa Ward, Inage Ward, Mihama Ward>
Section name Western City Tax Office Municipal Tax Section
Address 5-15-1 Masago, Mihama Ward, Chiba City 261-8582 Mihama Ward Office Phone
number 0 43- 270-3140
Personal municipal tax on special collection
Section name Western City Tax Office Municipal Tax Section
Address 5-15-1 Masago, Mihama-ku, Chiba
Phone number 0 43-270-3140
Return to the page of “Special collection guide for salary income, etc.”
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