Procedures for Address, Family Register, Taxation

• Resident Registration / Residence Card
• Family Register Notifications
• Registration of Personal Seal
• Individual Number Notification Cards and My Number Cards
• Types of Certificate
• 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), 3rd floor of the Toshima City Office, the Tobu and Seibu Residents Offices, and at convenience stores.
  • Download the smartphone app, scan the barcode on the payment slip and pay using electronic money (such as LINE Pay or PayPay, au PAY, d-Barai, J-Coin PAY, Rakuten Pay or Mobile-regi (mobile banking, credit cards).
• Payment by account transfer (note: requires prior registration)

You may also pay through special salary collection (automatically deducted from your salary).

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.

Support for relatives residing outside of Japan

In accordance with tax revisions passed in FY2015, applications for tax exemptions for relatives residing outside of Japan will require both (1) documents showing your relationship to them and (2) documents for money transfers.

• For tax exemptions for relatives residing outside of Japan (Chinese)(PDF:138KB)
• For tax exemptions for relatives residing outside of Japan (English)(PDF:185KB)
• For tax exemptions for relatives residing outside of Japan (Japanese)(PDF:1,019KB)
• For those applying for tax exemptions for relatives residing outside of Japan (Chinese)(PDF:34KB)
• For those applying for tax exemptions for relatives residing outside of Japan (English)(PDF:26KB)
• For those applying for tax exemptions for relatives residing outside of Japan (Japanese)(PDF:42KB)
• Q&A Concerning Applying for an Exemption for Dependents, etc. with Regard to Non-Resident Relatives Revised in January 2019 (Chinese)(PDF:229KB)
• Q&A Concerning Applying for an Exemption for Dependents, etc. with Regard to Non-Resident Relatives Revised in January 2019 (Japanese)(PDF:290KB)

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 (classification discount）

Light-vehicle taxes (classification discount) 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 motorized bicycles. A Tax Notice is sent around early May each year.

Inquiries

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

If your tax payments are late

Whenever foreign residents renew the period of stay for their visas, the Immigration Bureau confirms whether they are meeting their tax-paying obligations, so please make sure you have not missed any resident tax payments.

Late fees

Late fees apply for ward taxes that were not paid within the payment deadline.

Late fee interest rates	Within one month after the payment deadline	More than one month after the payment deadline
From January 1, 2022	2.4％	8.7％
From January 1, 2021 to December 31, 2021	2.5％	8.8％
From January 1, 2018 to December 31, 2020	2.6％	8.9％
From January 1, 2017 to December 31, 2017	2.7％	9.0％
From January 1, 2015 to December 31, 2016	2.8％	9.1％
From January 1, 2014 to December 31, 2014	2.9％	9.2％
From January 1, 2010 to December 31, 2013	4.3％	14.6％
From January 1, 2009 to December 31, 2009	4.5％	14.6％

Furthermore, one-room mansion taxes will be determined by regulations.

If ten days have passed since the demand notice was sent and you still have not paid

• If you cannot pay within the established deadline, you will be sent a demand notice. If you do not pay within ten days after the demand notice is sent, the ward office will assess and seize your assets in accordance with the law.
• Assets that can be seized include salaries and pensions, rewards, bank deposits, personal property such as paintings and vehicles, real estate (including plots of land and buildings), and various other possessions.
• Asset seizures are conducted in accordance with the law, and the assets seized, time of seizures and other aspects will be carried out irrespective of the will of the delinquent payer.
• The assets the city seizes will be disposed of and the money received for them will be applied to the delinquent payer’s missed tax payments.

When making tax payments is difficult

If you are receiving assistance in accordance with the Livelihood Protection Law, or are having troubles making payments due to things such disasters, you can and should seek guidance in relation to payment methods.

Inquiries

No. 1 Resolution Group and No. 2 Resolution Group, Taxation Division

Tel: 03-4566-2362