Frequently Asked Questions (Municipal Resident Tax - Tokyo Metropolitan Resident Tax)

QuestionWhat is the Municipal Resident Tax and Tokyo Metropolitan Resident Tax taxation (non-taxable) certificate?

Response

The taxation certificate includes the tax amount for the certification year, as well as the types and amounts of income from the previous year (from January to December), total income amount, and various deductions. Those who are not taxed will receive a non-taxation certificate.
In principle, the taxation certificate is issued by the municipality where the resident is registered as of January 1 of the certification year (e.g., January 1, 2015). If you are not registered as a resident in Inagi City as of January 1, the certificate will be issued by another municipality.
Every year, the tax certificates for the new fiscal year can be issued around June (for example, for the fiscal year 2015, the certificate can be issued from June 2015).
Note: If not declared, the issuance of the certificate cannot be done (except for those who are dependents, etc.).