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Tax Information 税金

更新日:2022年4月4日

Residence Tax (Municipal / Prefectural Tax) 住民税(市民税・県民税)

Residence Taxes are municipal and prefectural taxes one pays annually to the municipality and prefecture one resided in as of January 1st of the year. The amount of annual residence taxes one must pay is the sum of two individual taxes: the “income-based amount”, which is a flat 10% of taxable income (6% for the municipal and 4% for the prefectural tax), and the “per capita amount” which is a flat rate of 5,000yen (3,500 yen for the municipal and 1,500 yen for the prefectural tax).

Individuals who must pay Residence Tax

  • Those who were registered residents of Matsudo City as of January 1st and who earned more than a certain income threshold* in the previous year
  • Those who possessed an office or other piece of real estate in Matsudo City as of January 1st (even if they do not possess a personal address) and who earned more than a certain income threshold* the previous year (required to pay only the per-capita amount)

* This income threshold varies depending on the number of dependents the individual is responsible for and whether the individual has a disability, etc. For more details, please contact the Resident Taxation Div.

How to pay Residence Tax
PaymentType Subject Payment Method Determining Residence Tax
Special
Collection
Individuals
working for a
company, etc.
This is a process whereby every month employers
automatically subtract a portion of an
individual’s wages to cover that individual’s
residence taxes.
Employers report their employees’ income
payments and other tax-relevant documents
to the city, and based on that information the
city determines each individual employee’s
residence tax amount.
Normal
Collection
Other
individuals
This is a process whereby an individual directly
pays their taxes to the city. This method
typically applies to individuals that are
self-employed or considered freelancers.
Self-employed individuals, or individuals
who earned no income last year, must file tax
returns so that the city may determine their
residence tax amounts.

Tax Returns

A tax return is a form one submits to their city where one reports their income, paid insurance premiums, dependents, and other relevant information from a given year. Residence tax amounts can be determined based on the information provided. The following individuals are required to file a tax return.

Individuals who must file a tax return Items required for filing a tax return

Those who were registered residents of Matsudo City as of January
1st of the given year, and who fall under one or more of the following
categories:
- Individuals whose employer did not submit an income payment report to Matsudo City
- Individuals who earn additional income from supplemental sources
- Individuals who do not receive income and who are not considered dependents of any family member living within Matsudo City
Note: Individuals who have already filed an income tax return do not need to file a residence tax return.

  • Stamp seal (unregistered or registered)
  • Documents proving income from the previous year
  • Documents proving tax-deductible expenses from the previous year
  • Disability handbook or certificate (if applicable)
  • Student ID (if applicable)
  • A document that lists your My Number ID
  • Official proof of identification (ex. residence card, health insurance card, driver’s license, etc.)

Certificate of Residence Taxes

A Certificate of Residence Taxes is an official document that proves whether or not you are tax-exempt. This certificate lists the residence taxes one has paid for a given year, the income one has earned in the previous year, and the number of dependents for which one is responsible. It can be used as proof of income and financial circumstances (taxation and tax exemption, etc.) when required by certain organizations such as the Immigration Bureau, a public housing agency, health insurance associations, financial institutions, etc.

Items required to apply for a certificate

  • Application form (hard copies available at the Resident Taxation Div., PDF available online on the City’s website)
  • Official proof of identification (one of the following: Residence card, passport, “My Number” card, Special Permanent Residence Certificate, driver’s license)
  • Issuance fee: 300 yen per copy

Guide to Japanese Taxes and System of Certified Public Tax Accountants 「外国人のためのやさしい日本の税金と税理士制度」冊子

The Tokyo Certified Public Tax Accountants' Association have put together a comprehensive guidebook to the Japanese taxation system. It gives an easy-to-understand overview of all forms of taxation and is available for download in four languages (published March 2016).


東京税理士会は、外国人のために日本の税金制度に関する情報を総合ガイドブックの形にまとめました。税金の種類を分かりやすく説明し、以上の4ヵ国語でダウンロードできます。


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松戸市経済振興部 国際推進課

千葉県松戸市小根本7番地の8 京葉ガスF松戸第2ビル5階
Tel: 047-710-2725 FAX:047-711-6387

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