Guide to Living in Adachi

Payment of Taxes

Everyone who lives in Japan is required by law to pay taxes, regardless of nationality. Taxes include national taxes which are paid to the national government, and local taxes which are paid to the prefectural and municipal governments. Taxes paid to Adachi City are local taxes.

Residents’ Tax (Juuminzei)

Adachi City provides various services for residents which meet the needs of everyday living. These services are financed by residents’ taxes. Residents’ Tax is the total of Tokyo Metropolitan Residents’ Tax (Prefectural Tax) and Special Ward Residents’ Tax (Municipal Tax). Residents’ Tax consists of a per capita levy and an income levy.
Special Ward Residents’ Tax/Metropolitan Residents’ Tax (Residents’ Tax) is levied by the municipality of residence as of January 1 of the tax year, separate from income tax which is the national tax. For example, the Residents’ Tax of FY2008 (April 2008 - March 2009) is levied by the municipality of residence as of January 1, 2008 on the income earned from January 1, 2007 through December 31, 2007.

How to Pay Residents’ Tax

There are two methods of payment – regular collection and special collection. For self-employed taxpayers and for employees whose Residents’ Tax is not deducted from their salary, a tax payment slip is sent from Adachi City Office to the individual taxpayer by mid-June every year. Taxpayers can pay the invoiced amount in four installments – in late-June, late-August, late-October and late-January of the following year. This is called regular collection. You can pay for this at banks, post offices, Residents’ Offices and the Tax Collection Section counter.
In comparison, special collection refers to the method of payment by which the Residents’ Tax is deducted from the monthly wages and paid by the company of employment.

Tax Report

Those who pay by regular collection must file a report on the income earned the previous year. Please file a report between February 16 and March 15 with the Taxation Section of Adachi City Office or Residents’ Office in person or by mail. For required documents and other information necessary when filing a report, please refer to the report manual which is given together with the report form.
Please note that those who file a final income tax return with the Taxation Office do not need to file a city tax report.
The tax payment slip is issued by around mid-June based on the report.

◆A residents’ tax report is required (even if you have no income) for the issuance of a tax certificate, calculation of National Health Insurance and Nursing Care Insurance premiums, and various allowances and subsidies, such as the School Attendance Support. Please be sure to file a report if any of these programs apply to you.

Light Motor Vehicle Tax

This tax is levied every year on everyone who owns a light motor vehicle or motorcycle as of April 1. Please be sure to submit the appropriate notification forms if you dispose of, transfer ownership or sell your motor vehicle, or if you move out of the city. If you fail to do so, you may receive a tax payment slip even if you no longer have a motor vehicle.

Precautions for When You Leave Japan

If you leave Japan before receiving a tax payment slip (around mid-June), please designate someone as your representative to pay your taxes for you.
In addition, if you leave Japan after receiving a tax payment slip and are unable to pay the entire tax amount before you leave, you must designate a representative to pay your taxes for you.

Inquiries: Taxation Section

Last updated : Thursday, 6-March-2008.

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