Who needs to pay inhabitant tax in Japan/住民税について

A person who resides in Japan as a resident as of January 1 is subject to inhabitant tax.

The amount of inhabitant tax is decided based on the previous year’s income. In case you are an employment income earner, the employer deducts the amount of inhabitant tax from monthly salary during the period between June that year and May of the following year, and pays it to the municipal office on behalf of you. Please kindly note that you are still subject to local tax if you changes address or leaves Japan after January 1.

１月１日現在、居住者として日本に住んでいた場合に住民税が課税されます。住民税額は前年所得をベースに決定されます。あなたが給与所得者の場合、事業主が本年6月から翌5月の間に月給から住民税額を控除してあなたに代わって住民税を納めます。前年に所得がある場合、住所を変更したり出国しても納税義務は消滅しませんのでご注意ください。

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 (掲載日：2017年10月12日)