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公開日 2016年12月04日

最終更新日 2016年12月06日

resident tax

in japan, resident tax (local tax) and income tax (national tax) are both levied based on one's income. regardless of nationality, the resident tax will be levied according to the city, town, ward, town or village where you live. your resident status is based on where you live on january 1st of the current year. for foreigners, your resident status also depends on other points such as the day you arrived or left the country, period, purpose and occupation.

the resident tax is levied based on your income of the previous year. the tax amount notification is released around june. those with an employment income, this tax will be deducted from your salary every month along with the income tax. for others, it is your own duty to pay the tax.

to avoid double taxation, japan has signed a bilateral tax treaty with other countries to allow income tax and resident tax reduction, and tax exemption (if eligible) when an application form for the tax treaty is submitted to the public office and tax office. for further information regarding the tax treaty, please contact your nearest tax office.

when you leave japan with a remainder of resident tax payments, you are requested to appoint a person responsible for payment of your tax, or to pay all installments in advance.

for further information:

  • resident tax officer, tax section tel.0866-62-9510

national health insurance tax

to receive proper medical treatment in japan, everyone is required to apply for health insurance (others include workers' health insurance or mutual aid)

the national health insurance that provides you with the most basic medical insurance is administrated by the public office where you live. the members pay this tax to provide health care support for them.

the national health insurance tax is calculated based on your income from the previous year and you are subjected to pay this tax to your local public office.

when you leave japan, due to taxation on monthly basis, you are requested to appoint a person responsible for payment of your tax or inquire at the tax office before departing.

for further information:

  • resident tax officer, tax section tel.0866-62-9510

light vehicle tax

individuals who own motorbikes, two-wheeled motorcycles, light vehicles and special light vehicles as of april 1st of each year are subject to a light vehicle tax.

type amount
motorbike 50cc or less(excluding minicars) 2,000 yen
greater than 50cc but no more than 90cc 2,000 yen
greater than 90cc but no more than 125cc 2,400 yen
special light vehicle agricultural purposes 2,400 yen
others 5,900 yen
light vehicle two wheels (greater than 125cc but no more than 250cc) 3,600 yen
three wheels (660cc or less) 3,900 yen
four wheels freight use for business use 3,800 yen
for personal use 5,000 yen
passenger use for business use 6,900 yen
for personal use 10,800 yen
two-wheeled motorcycle (greater than 250cc) 6,000 yen
minicar 3,700 yen
towed vehicle 6,000 yen

for further information:

  • resident tax officer, tax section tel.0866-62-9509