Taxes

Residential Tax

Japanese taxes consist of the national tax and the local tax. The former includes income tax and the latter, the residential tax. In the case of Tokyo’s 23 cities, the residential tax consists of the Special City Tax and the Tokyo Metropolitan Tax, which are levied together. Other local taxes include the Mini-Car Tax. Foreign residents are also subject to these taxes by law.
For information concerning local taxes levied by the city, contact the Taxation Division, 2nd floor of the city office. Tel: 3264-2111 ext. 2264 (for the residential tax) and ext. 2275 (for the Mini-Car Tax)
For information concerning the Tokyo Metropolitan Tax, contact Chiyoda Metropolitan Tax Office, 2-1-12, Uchi-Kanda. Tel: 3252-7141

Special City Tax and Tokyo Metropolitan Tax

Individual residents who are living in Chiyoda City as of January 1st (including foreign residents who have lived for one year or more as of January 1st and those foreign residents who have not been here for a year but whose occupation requires at least one year of residence) and had income the previous year, are subject to taxes based on income. These taxes also apply to those who may not live in Chiyoda City but do own an office, business establishment, or real estate property here.
For salaried employees, tax amounts are determined based on the payroll report which a company submits by each January 31 and employees are notified of the tax amount by their company in early May. Employers deduct this tax from the monthly salaries. All others must file a tax return at the Taxation Division from February 16 through March 15 every year (excludes those who filed a final income tax return). Based on the tax return form, the Taxation Division determines the tax amount to be paid and mails the tax payment notice and payment form to residents in early June. Payment schedule is divided into four installments, June, August, October and January. You can pay your tax at the Chiyoda City Office, branch offices, banks or post offices. You can also pay automatically from your account at a financial institution, including post offices. To utilize this service, apply using a designated postcard (mailed by the City Office) with your inkan (stamp) or signature used for your account.

Mini-Car Tax

Residents who own a mini-car with a 660cc or smaller engine, or a motorcycle, as of April 1 every year are subject to payment of this tax for one year. When you purchase, junk, transfer the title or change your address or name, you are required to file a report to the Taxation Division.

When Leaving Japan

When you are leaving Japan before early June when your residential tax amount is calculated, you are required to appoint someone to pay your taxes or to apply for the advance payment system (in which residents pay the equivalent amount of residential tax before leaving Japan). When you leave after your tax amount is determined, you are required to appoint a tax payment proxy or pay all four installments.