Tax Information 税金
更新日：2025年6月4日
Residence Tax (Municipal / Prefectural Tax / Forest Environmental Tax) / 住民税（市民税・県民税・森林環境税）
Residence Taxes are municipal, prefectural, and forest environmental 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 three individual taxes:
the “income-based amount”, which is a flat 10% of taxable income (6% for the municipal and 4% for the prefectural tax), the “per capita amount” which is a flat rate of 4,000yen (3,000 yen for the municipal and 1,000 yen for the prefectural tax), and 1,000 yen for the forest environmental tax.
Please also see the easy-to-understand bilingual guide to resident taxes distributed by the City.
A Guide to Municipal Taxes / 市税のしおり（PDF：1,277KB）
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.
| 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 |
|
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
Tax Payment Schedules (Municipal & Prefectural Residence Tax, Light Vehicle Tax, Fixed Asset Tax) / 納税通知書と納付時期（市・県民税、軽自動車税、固定資産税）
Municipal & Prefectural Residence Tax, Forest Environmental Tax
Payment notices are sent out by mid-May to mid-June, depending on age and collection method.
1. Regular taxpayers (if not paid from company salary or pension)
Please pay by the following due dates using the payment slip enclosed in the notice.In Matsudo City, payment is due in four installments; in June, August, October, and December.
- 1st term： End of June
- 2nd term： End of August
- 3rd term： End of October
- 4th term： End of December
* If the last day of the month falls on a holiday, the due date will be the next business day.
2. Special collection tax payers (from salary)
If the company pays your residence tax from your salary (special collection), you will only receive a Notice of Residence Tax Decision from the company.You are required to pay the tax in 12 installments from June to May of the following year.
3. Special collection tax payers (from pension)
● If you have already been paying the residence tax by deducting it from your pension in the previous year (continued special collection), you are required to pay the tax in six bi-monthly installments from April to February of the following year.
●If you are paying your residence tax by pension debit for the first time this year (first-year special collection), please pay by yourself using the payment slip for the months of June and August. After that, the tax will be deducted from your pension in October, December, and February of the following year.
■ For Inquiry ■
Resident Taxation Division
2F New Building, Matsudo City Hall
TEL: 047-366-7322
For more details (Japanese) / 日本語で詳しく読む
Light Vehicle Tax (Category Base)
- A notice of payment will be sent out around May 7 each year, and payment must be made by May 31.
- The light vehicle tax (category base) is a tax to be paid by owners of motorcycles and light motor vehicles (displacement of 660 cc or less) as of April 1 of each year.
- When you transfer the ownership of your vehicle or dispose of it, please make sure to change the registered owner or complete the disposal procedure by March 31. Failure to do so will result in being taxed for the entire following year.
■ For Inquiry ■
Taxation System Division
2F New Building, Matsudo City Hall
TEL: 047-366-7321
For more details (Japanese) / 日本語で詳しく読む
Fixed Asset Tax
A notice of payment will be sent out around April 1 each year.
Please pay by the following due dates using the payment slip enclosed in the notice.
In Matsudo City, payment is due in four installments; in April, July, November, and January.
- 1st term： End of April
- 2nd term： End of July
- 3rd term： End of November
- 4th term： End of January
* If the last day of the month falls on a holiday, the due date will be the next business day.
- Property tax is a tax that is levied on those who own fixed assets (land, houses, and depreciable assets) as of January 1, and is paid to the municipality in which the fixed assets are located.
- If you are against the content of the tax notice, you may file a request for review with the mayor.
■ For Inquiry ■
Fixed Asset Taxation Division
2F New Building, Matsudo City Hall
TEL: 047-366-7323
For more details (Japanese) / 日本語で詳しく読む
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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