There are two ways to pay individual residence tax (municipal residence tax and prefectural residence tax), which are "General Collection" and "Special Collection".
1. General Collection
Municipal tax and prefectural tax of persons other than Employment Income Earners and Certain Pensioners such as Business Income Earners it should be paid the amount of tax divided into four times a year in June, August, October, and January of the following year by the due date of each month by the tax notice.
2. Special Collection
(1) Special collection related to Employment Income Earners
Municipal residence tax and prefectural tax of Employment Income Earners are collected by salary payers (special tax collectors). When paying monthly salary, they deduct the amount of the tax as determined in the notification of the tax amount of special collection sent by the city and collect and pay all together by the 10th of the following month.
In addition, if you no longer receive salary because of retirement or others, the balance of the tax shall be paid by the method of "General Collection".
For more details, please see the related page "About the special collection system of the individual residence tax from salary".
(2) Special collection related to Recipients of Public Pension
Municipal tax and prefectural tax of recipients of a certain public pension are collected by pension payers (special tax collectors). When paying pension monthly, they deduct the amount of the tax notified by the city and pay all together by the 10th of the following month.
For more details, please see the related page "About the special collection system of the individual residence tax from public pension".
References
- How to declare and pay taxes (Japanese)
- About the special collection system of the individual residence tax from salary (Japanese)
- About the special collection system of the individual residence tax from public pension
- To foreigners who those are working in Japan. Please don’t forget to pay the residence tax. (Homepage of Ministry of Internal Affairs and Communications)外部リンク
For More Informtaion, Please Contact
Municipal Residence Tax Desk, Municipal Residence Tax Section, Kawasaki Municipal Taxation Office (Kawasaki and Saiwai Wards)
Phone: 044-200-3882
Municipal Residence Tax Desk, Kosugi Municipal Taxation Branch Office (Nakahara Ward)
Phone: 044-744-3231
Municipal Residence Tax Desk, Municipal Residence Tax Section, Mizonokuchi Municipal Taxation Office (Takatsu and Miyamae Ward)
Phone: 044-820-6560
Municipal Residence Tax Desk, Municipal Residence Tax Section, Shinyuri Municipal Taxation Office (Tama and Asao Ward)
Phone: 044-543-8958
