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Taxation

Foreign nationals living in Japan also have a responsibility to pay their Japanese taxes. Of these taxes, in accordance with your income, you need to pay both Income Tax and Resident Tax (Special Resident Tax and the Tokyo Metropolitan Inhabitant Tax on Individuals). Those taxes are important for both national and city-based administrative services, it is asked that you do not forget to pay your taxes.

Resident taxes

If you were a resident of Toshima City as of January 1st of the current year and your income for the previous year exceeded a certain level, you need to pay Resident Tax. If you move out of the city during the course of the year, you need to pay your Resident Tax to Toshima City. For persons who are required to pay Resident Tax, a Tax Notice shall be sent to them around early June each year.

Method of Payment

Payment slips (that allow for Resident Tax to be paid in four installments annually) are sent by mail. Payments may be made as follows:

  • With the payment slips, you can make payments over the counter at banks, Shinkin (credit unions), the Toshima City Office, the Tobu and Seibu Residents Offices, and at convenience stores.
  • Additionally, direct debit from accounts, special levying at source (having taxes deducted from salaries at source) and credit card payment options may also be used for the payment of Resident Tax.  

Tax declarations

For those who are residents of Toshima City as of January 1st, irrespective of whether you received any income or not, you need to file a declaration as to your income during the previous year (the period from January to December).

However, those who filed an income tax return and individuals whose only source of income was a salary for which there was special levying at source (having taxes deducted from salaries at source) are excluded from such declaration requirements. For those who are not residents of Toshima City as of January 1st, it is asked that they instead file their income declarations with the municipalities where they had lived.

Period for the filing of tax returns

Income Tax, Resident Tax and Business Tax returns are to be filed during the period from February 16th until March 15th. Please note, the inquiries desk becomes extremely crowded and busy as the deadline for the filing of such returns approaches. Thus, please file your tax returns at the earliest opportunity.

If leaving Japan

As for those who either plan to relocate overseas or who plan to return to their country of origin, if they intend to leave Japan prior to the deadline for the payment of Resident Tax, they should either make sure to pay their Resident Tax commitment in full, or make provision for the appointment of an agent who is able to make the payments on their behalf. Please direct any inquiries to the City Tax Section prior to leaving Japan.

Inquiries

No. 1, No. 2, Tax Enforcement Group, City Tax Section  Tel: 03-4566-2353~2355

Light-vehicle taxes

Light-vehicle taxes are applied to those (including corporate entities) who, as of April 1st each year, have registered in their name light motor vehicles (kei cars), motor cycles or motor scooters. A Tax Notice is sent around early May each year.

Inquiries

General Affairs Group (person responsible for light-vehicle taxes), City Tax Section

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更新日:2016年10月28日