To International Residents
Payment of Municipal and Prefectural Residents Tax
英語版

City of Nagoya

Residents Tax
Who must pay
International residents having a domicile in Japan as of January 1 (base date for assessment) are required to pay
residents tax to the municipality in which they reside as of January 1 for the income received from January to
December of the previous year.
Residents tax, a local tax levied separately from national income tax, is divided into municipal residents tax and
prefectural residents tax.
The amount of residents tax is determined by the income amount and the number of dependents.

How to pay
You must pay residents tax on your previous year’s income in either of the following ways:● Your company deducts the tax from your salary each month from June to May of the following year,and pays the tax to the Municipal Tax Office for you; or● You pay the tax yourself, using a payment slip (NOFUSHO), which is sent to you by the Municipal Tax
Office in charge of the ward where you are living as of January 1 st.
If you leave your job and there is tax due that was not paid by your company, or if you earn outside incomeapart from your monthly salary, you must pay the tax yourself, using the payment slip. The payment slip is sent
to you by your Municipal Tax Office in each tax payment term.
Residents tax is normally paid in June, August, October, and January of the following year.
〈Example〉
To pay the residents tax for fiscal 2023 (April 2023 to March 2024)◇If tax is deducted from salary
2022

2023

Deducted from salaryand paid by company

2024

Resident tax incurred on income
during this periodEntryto Japan

WorkingJanuary 1stResidingin Japan

Jun.

Jul.

Aug.

Sep

Oct. Nov.

Dec.

Jan. Feb . Mar.

Apr.

May

◇If you pay the tax
2022

2023

2024

Paid using the statement of payment
Resident tax incurred on income
during this period

Entryto Japan

Working

January 1 stResidingin Japan

Jun.

Aug.

Oct.

Jan.

◆ You must pay your residents tax by the due date. If payment is overdue, a delinquency charge will be added.
If you do not pay the tax even after a reminder (TOKUSOKUJO) is sent to you, a tax lien may be placed onyour property.
☆ If you move out of Nagoya City
If you move out of Nagoya City, you must pay any remaining tax due to Nagoya City. If you have paid
your tax using the payment slip, it will be sent to your new address. If the tax had been deducted from yoursalary, the tax will continue to be deducted from your salary.

英語版

Requests
If you are permanently leaving Japan, you must appoint an appropriate person to act as the administrator of yourtax payment (NOZEI KANRININ), or pay any remaining tax due to Nagoya City before your departure.
If the tax had been deducted from your monthly salary, please ask your employer to deduct the remaining amountdue in a lump sum. If you have paid your tax yourself using the payment slip, please report your intention ofpayment of the remaining amount due to the Municipal Tax Office in charge of the ward where you are living.

Where to pay
Resident tax can be paid at banks and post offices, convenience stores, Municipal Tax Offices, Ward Offices andBranch Offices, and City Hall, using the payment slip.

Certificates of tax payment and income
If you need certificates of tax payment (NOZEI SHOMEISHO) and/or income (SHOTOKU SHOMEISHO, titled
SHIMINZEI / KENMINZEI SHOMEISHO in Nagoya), please apply at the Municipal Tax Office, the Ward Officeor the Branch Office with your government-issued photo identification document (if you need the certificates(s) inEnglish, please apply at the Municipal Tax Office in charge of the ward where you are living). You are also
requested to bring the residents tax receipt(s) with you if you are applying for the certificate of tax payment withinapproximately one week of payment.
You will be charged 300 yen for a copy of each certificate.

InquiriesIf you have any questions, please ask a person who can speak Japanese to inquire on your behalf at theMunicipal Tax Office in charge of the ward where you are living.
Ward of your residence

Phone No.

Municipal Tax Office in charge052-959-3303
052-959-3304
052-959-3323
052-433-4021
052-433-4022
052-433-4023

Sakae Municipal Tax Office(8th Fl., NHK Nagoya Broadcasting Center Bldg.)
1-13-3 Higashi Sakura, Higashi-ku, Nagoya CityShowa, Minami

052-324-9804
052-324-9805

Mizuho, Midori

052-324-9828

Kanayama Municipal Tax Office(Meitetsu Masaki Daiichi Bldg.)
3-5-33 Masaki, Naka-ku, Nagoya City

Chikusa, HigashiNaka, Moriyama
Kita, Meito
Nishi
Nakamura, Minato
Nakagawa
Atsuta, Tempaku

Honjin Municipal Tax Office(4th Fl., Government Office Complex, Nakamura Ward Office)1-23-1 Matsubara-cho, Nakamura-ku, Nagoya City

【Nagoya International Center (a public interest incorporated foundation)】
TEL: 052-581-0100
Website: https://www.nic-nagoya.or.jp/
The Nagoya International Center provides free-of-charge consultation on administrative matters in generalfor non-Japanese residents at the Information Counter.
◆ Administrative consultation for non-Japanese residents is available in the following languages:
English, Portuguese, Spanish, Chinese, Korean, Filipino, Vietnamese, and Nepali◆ Inquiry by email:Japanese, English
Portuguese
SpanishChinese
英語版

info@nic-nagoya.or.jp
portugues@nic-nagoya.or.jp
espanol@nic-nagoya.or.jp
zhongwen@nic-nagoya.or.jp

KoreanFilipino
Vietnamese
Nepalihangul@nic-nagoya.or.jp
filipino@nic-nagoya.or.jp
tieng-viet@nic-nagoya.or.jp
nepali@nic-nagoya.or.jp

Details of Tax Calculation Statement* The formats of the Tax Calculation
Statement and Tax Notification on
this page are as of June 1, 2022.

The Tax Calculation Statementshows the processes forcalculating your resident tax.

Total income amount for theprevious year from January toDecember (Amount given inJapanese yen)

Balance due
Annual tax amount to be paid
according to the tax notification
enclosed with the tax calculation
statement

Please keep the tax notification, as
it may serve to certify income.

Format of Tax Notification

Tax amounts for the first to fourth payments
Please pay these amounts by the respective due dates stated on the right.
○How to calculate the tax amount①

Amount determined by income amount= (previous year’s income – income deduction) × tax rate– fixed rate deduction – tax deduction
Taxable income②

Amount to be equally borne by every taxpayer

英語版
This leaflet is printed on recycled paper using pulp made from used paper.

2023.3.650 税制課