Tax: Types

Updated: March 25, 2020

Type of city tax

Information on the types and contents of city taxes is posted.

The role of city tax

The city tax paid by everyone is an “administrative service” such as welfare, education, and civil engineering, which are various measures of the city, and as the most important financial resource for improving the living environment of citizens. We support our daily lives.

Type of city tax

There are currently nine taxes in Chiba City.
Ordinary tax is a tax that can be used for any work expenses without limiting the usage of the tax paid.
The purpose tax is a tax whose usage is specified, the business tax is applied to the expenses such as the improvement of the urban environment, and the city planning tax is applied to the expenses such as the city planning business.

In order to use the city tax effectively, it is most important to pay the tax within the due date with your cooperation.

Tax itemSummary of tax items
Personal municipal taxGenerally, it is called the inhabitant tax together with the prefectural tax, and the inhabitants have the character of paying it widely 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.
Corporate municipal taxIt is a tax on corporations (companies, etc.) that have offices or business establishments in the city, and there are a per capita rate and a corporate tax rate that is paid according to income, similar to individual municipal tax.
Property tax (land / house)Property tax (depreciable assets)It is a tax that a person who owns land, a house, and a depreciable asset pays the tax amount calculated based on the price of the fixed asset to the municipality where the fixed asset is located on January 1st every year.
Light vehicle taxFocusing on the value of a light vehicle as an asset, and because the operation of a light vehicle is one of the causes of damaging the road, it is a tax that the owner bears a part of the expenses.
City tobacco taxIt is a tax that is levied by focusing on the tax-bearing power shown in the consumption of manufactured tobacco as a special “favorite item”.
Mining taxThis tax is levied focusing on the expenditure of administrative expenses generated by business activities such as mining and transportation of minerals.
Special land tenure taxIt was established in 1973 as a policy tax system aimed at curbing speculative transactions of land and promoting effective use, but it is decided that taxation will be suspended after 2003 and no new taxation will be implemented. ..
Bath taxThis is a purpose tax set up by the municipality where the spa is located to cover the costs for the maintenance of environmental hygiene facilities, firefighting facilities, and the promotion of tourism.
Business taxFrom the standpoint of enhancing the independent financial resources of large cities, the business office tax has been established with the intention of asking offices and business establishments located in these areas to bear the burden, focusing on the beneficiary relationship between the provision of administrative services and corporate activities. Has been done. This tax is applied to the expenses required for projects related to the improvement and improvement of the urban environment.
City planning taxIt is taxed as a purpose tax to cover the expenses required for the city planning business based on the Town Planning and Zoning Act or the land readjustment business based on the Land Readjustment Business Law.