【Taxes in Japan】住民税 / How Japanese Resident Tax Works

日本の住民税は、

1月1日時点で住んでいる市区町村と都道府県に納める地方税です

この税金は、前年（1月〜12月）の所得に基づいて計算されます

Japanese resident tax (Jyumin-zei) is a local tax paid to the municipality and prefecture

where you reside as of January 1st.

This tax is calculated based on your income from the previous calendar year (January to December).

住民税の基本 / Basics of Japanese Resident Tax

日本の住民税は、住んでいる地域の公共サービス（教育や福祉、ゴミ処理など）を支えるための税金です

住民税の税率は、所得に対して一律で約10%（市町村民税 6% + 道府県民税 4%）です

たとえば、アメリカでは、住む場所（州など）によって税率がかわりますが、

日本では、どこに住んでも住民税（約10％）がかかります

Resident Tax (Jumin-zei) is a local tax paid to your municipality and prefecture to fund public services like education, welfare, and waste management.

The standard rate is approximately 10% of your taxable income (6% for the municipality and 4% for the prefecture).

Take the U.S. for example: tax rates depend on the state. But in Japan, everyone pays about 10% for resident tax, no matter the location.

前年の所得に対して課税 / Based on previous year’s income

日本の住民税は「今年」ではなく「前年」の所得に対して課税されるのが大きな特徴です

このため、前年中に仕事をやめていて今年は勤労収入がない状態でも、

前年の所得で計算した住民税がお住まいの市区町村から翌年の6月頃に通知されます

Unlike the national Income Tax, Resident Tax is calculated based on your income from the previous calendar year (January to December).

• Note: This means even if you stop working, you still have to pay the tax based on what you earned last year. People are often shocked because the resident tax bill arrives with a one-year delay.

住民税の納め方 / Resident Tax Payment

住民税は、お住まいの市区町村から毎年6月に届く納税通知書に基づいて、

通知された税額を納めます

納め方は、給与所得者や年金所得者、それ以外の方で異なります

• 給与所得者や年金所得者　→特別徴収：会社や年金支払者が給与や年金から天引きします
• 上記以外の方　→普通徴収：納付書に基づいて納めます（年税額を4回の分割で、又は一括）

You pay your Resident Tax based on the tax notice sent by your local municipality every June.

The payment method depends on your income type:

• For Employees and Pensioners : Automatic Deduction (Tokubetsu Choshu) The tax is automatically deducted from your monthly salary or pension by your employer or pension provider.

• For Others / Self-employed : Manual Payment (Futsu Choshu) You pay the tax yourself using the payment slips provided in the tax notice.

• • Payment Options: You can pay in four installments or as a lump-sum (full amount at once).

  • Where to Pay: These slips are accepted at banks, post offices, and designated convenience stores.

  • You can also set up an automatic bank transfer for easier payment. Prior registration is required.

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