Updated:March 28, 2024

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Resident Tax

 

All residents of Japan, regardless of nationality, are subjected to a resident tax. Resident taxes consist of a metropolitan resident tax and a municipal resident tax. Minato City is one of the 23 cities of Tokyo known as “special districts.” Therefore, the resident tax assessed in Minato City is called the “special district resident tax.” The special district resident tax and the metropolitan resident tax are assessed and collected by Minato City.

 

Who Is Subjected to Resident Tax?

Individuals who fulfill either of the following criteria must pay both the special district resident tax and metropolitan resident tax.

  1. Individuals residing in Minato City as of January 1 who received a certain level of income the previous year.
  2. Individuals who are not residing in Minato City but who have an office, business place, or residence in Minato City as of January 1.

 

Who Is Exempted from Resident Tax?

Individuals who fulfill any of the following criteria are exempted from the special district resident tax and metropolitan resident tax.

  1. Individuals receiving public welfare assistance.
  2. Disabled individuals, minors, and widows/widowers whose total income in the previous year is below a certain amount.
  3. Individuals whose total income in the previous year is below a certain amount.

Those experiencing financial hardship due to an accident or natural disaster may be eligible for a tax reduction or exemption. For details, contact Taxation Section at 2F of Minato City Hall.

 

Resident Tax Payment Methods

There are two methods of paying resident tax:

  1. Special collection
    Special collection applies to salaried workers and pensioners. Their resident taxes are withheld (by special collection) from their salaries or pensions.
  2. General collection
    General collection applies to residents other than salaried workers and pensioners. Individuals subject to general collection pay resident taxes in four quarterly installments using the notice of tax payment or payment slips. Resident taxes can also be paid via bank transfer. If payments are not made by the due date, the delinquent tax will be assessed. Please pay by the due date.

Place of payment: Taxation Section of the 2F of Minato City Hall, each Regional City Office/Daiba Annex, banks, credit unions, credit association, Japan Post banks, convenience stores, and mobile cashier (payment through smartphones/¥300,000 or less, only for general collection)

 

Payment of taxes after having left Japan

To fulfill tax obligations, individuals who are no longer residents of Minato City (particularly if they have left the country) are required to identify a tax manager to file a tax return.

Inquiries:
Tax Assessment Subsection, Taxation Section Tel: 03-3578-2593 to 2598, 2600 to 2608
Tax Payment Promotion Subsection, Taxation Section Tel: 03-3578-2615 to 2621, 2626 to 2633
Tax Administration Subsection, Taxation Section Tel: 03-3578-2586 to 2591

 

Issuance of a Tax Payment Certificate or a Taxation Certificate

To request the issuance of a Tax Payment Certificate or a Taxation Certificate for the special district or metropolitan resident tax, visit the counter or request by postal mail. The fee is ¥300 per copy.

 

(1) Requesting at the counter

Required documents: An identification card (such as a residence card) issued by a Japanese public agency To request a certificate on someone else’s behalf, bring a letter of proxy signed by the person requesting the certificate. The requestor’s proxy should also bring along a document to verify their identity.

Request can be accepted at: Counter Services Subsection, Residents Support Section, each Regional City Office/Daiba Annex and Certificate Issuance Subsection, Residents Support Section of Shiba Regional City Office

 

(2) Requesting by postal mail

To request a certificate by postal mail, ask Tax Administration Subsection, Taxation Section by yourself.

Inquiries: Counter Services Subsection, Residents Support Section Regional City Office/Daiba Annex and Certificate Issuance Subsection, Residents Support Section, Shiba Regional City Office
Tel:

Tax Administration Subsection, Taxation Section
Tel: 03-3578-2589 to 2591

 

(3) Requesting at Convenience Stores

Required documents: Individual Number Card or Basic resident register card
*To use this service, you need to register your My Number Card or Resident Register Card and PIN. Please register at the Counter Services Subsection, Residents Support Section, each Regional City Office. The service is only available to registered residents of Minato City.

Convenience stores where the service is available: 7-Eleven, Lawson, FamilyMart, and MINISTOP

Available hours: From 6:30 a.m. to 11:00 p.m.

Fee: ¥10 per copy.
*Until March 31, 2024
*¥200 from April 1, 2024

 

(4) Requesting Online

Upon authentication with your smartphone and My Number Card, you can request the issuance and pay the fee with your credit card.

Required documents: smartphone, Individual Number Card, and credit card
*A password (6 digits or longer) is required to use the My Number Card.

How to apply: Visit Minato City Website

Fee: ¥0 per copy.
*Until March 31, 2024
*¥300 from April 1, 2024

*The certificate will be sent to your registered address.

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