City Taxes

Fukuoka City

Contents
1. Municipal residence tax(1) Foreign residents who must pay municipal residence tax

・・・・・ 2

(2) Calculating your taxes

・・・・・ 2

(3) Declaring your municipal residence tax

・・・・・ 3

(4) Due date and payment methods

・・・・・ 3

(5) Taxable income for foreigners

・・・・・ 4

(6) Tax agreements

・・・・・ 4

(7) Declaring dependents that reside abroad

・・・・・ 4

2. Property tax(1) Foreign residents who must pay property tax

・・・・・ 5(2) Declaring depreciable assets

・・・・・ 5(3) Due date and payment methods

・・・・・ 5

3. City planning tax(1) Foreign residents who must pay city planning tax

・・・・・ 5(2) Due date and payment methods

・・・・・ 5

4. Light vehicle tax(1) Foreign residents who must pay light vehicle tax

・・・・・ 6(2) Light vehicle tax rates

・・・・・ 6

(3) Declaring light vehicle tax

・・・・・ 8(4) Due date and payment methods

・・・・・ 8

5. Paying municipal taxes(1) Tax agent

・・・・・ 9(2) Payment methods and locations

・・・・・ 9(3) When failing to pay municipal taxes by the due date・・・・・ 10

6. Tax certificates・・・・・ 10

7. Tax information(1) Municipal tax-related inquiries

・・・・・ 11(2) National tax-related inquiries

・・・・・ 14(3) Prefectural tax-related inquiries (vehicle tax, business tax, etc.)

・・・・・ 141

1. Municipal residence tax
Municipal residence tax is collected from individual Fukuoka City residents to cover the costsof municipal administrative services. The cost of these services is shared amongst residents
according to their ability to pay.
The tax comprises two parts:
・a flat-rate part, which is paid equally by all residents; and・an income-based part, which varies depending on your income from the previous year.
Additionally, Fukuoka Prefecture has a prefectural residence tax. This tax is declared andpaid together with individual municipal residence tax to the Fukuoka City government.
Together, these taxes are generally called residence taxes.

(1) Foreign residents who must pay municipal residence tax
Foreign residents living in Fukuoka City as of January 1 must also pay municipal residence
tax. If you have an office or real estate in a ward other than the one where you live, you
only need to pay the flat-rate part of the tax to the ward where your office or real estateis located.

(2) Calculating your taxes

Municipal residence tax can be broken down as follows:
1. Flat-rate part

Municipal
residencetax①Income − ②Income deductions
2. Income-based part = ③Total taxable income

× ④Tax rate − ⑤Tax deductions

Information on 1., 2., and ① to ⑤ can be found below.

1. Flat-rate part

The annual flat-rate portion amount is currently ¥3,500 (plus ¥2,000 for the prefecturalresidence tax).

2. Income-based part

The income-based part is calculated as follows:First, subtract ②income deductions from ①income to obtain ③ total taxable income.
Multiply your ③total taxable income by the ④tax rate that applies to you.

① Income

Income is the amount of money (revenue) you earned from January 1 to December
31 of the previous year after direct expenses have been deducted. For example, if
you have a salaried income, deductions are based on your income level.
The taxable income of foreign residents is based on the nature and duration of theirstay in Japan. See page 4 for details.

② Income deductions

Income deductions are certain amounts of money deducted from your income. Thissystem adjusts the tax burden on taxpayers based on their individual circumstances,such as the presence of a spouse or dependents, extra expenses due to illness ordisaster.

③ Total taxable income

Total taxable income is calculated by subtracting income deductions from yourincome and rounding down amounts smaller than ¥1,000.

④ Tax rate

The tax rate for the income-based part of municipal residence tax is 8% (2% forprefectural residence tax).

⑤ Tax deductions

Tax deductions are intended to prevent double taxation on dividend income andincome earned overseas.
2(3) Declaring your municipal residence tax

Individuals living in Fukuoka City as of January 1 must submit an individual municipal
residence tax declaration by March 15 of the same year. This declaration must be
submitted at the ward office where you lived as of January 1. You do not have to submit
a tax declaration if you: did not earn any income during the previous year; only received a salaried income during the previous year, and your employer filed areport of earnings to the city on your behalf; filed a final income tax declaration to the tax authorities; or earned no more than ¥430,000 during the previous year.

(4) Due date and payment methods

Municipal residence tax is collected by one of the following three methods:① ordinary collection;② special collection from your salary; or③ special collection from your public pension.

① Ordinary collection
If you are self-employed or have resigned from a company and are receiving no salary,
the ward office will send you tax notifications (payment slips). You must use these to pay
your tax at a bank, financial institution or a convenience store in four installments (June,
August, October, and January of the next year).
Paymentmonth

1st period

2nd period

3rd period

4th period

June
AugustOctoberJanuary* Payments are due by the end of the month. If the payment due date is on a Saturday, Sundayor public holiday, the due date will change to the next working day.
If you will move out of Fukuoka City or leave Japan, you must appoint a tax agent.
Furthermore, if you will leave Japan, you must pay the outstanding amount.
② Special collection from salary
If you work at a company or other organization, your employer will notify you of your tax.
Your employer will withhold the tax from your salary in monthly installments from June tothe following May. They will then pay the withheld tax to your municipal office on yourbehalf the following month.
You must ask your employer to withdraw all outstanding residence taxes from your salary
in one lump sum if you leave the company or Japan.
③ Special collection from public pensions
As of the first day of the fiscal year (April 1), if you are:
 aged 65 or older and receiving a public pension, such as old-age basic pension; and required to pay municipal residence tax
your taxes will be withheld from your pension payments based on your pension income.
The pension payer will pay the tax withheld from your pension to your local municipal office
on your behalf. This will be paid by the 10th of the month following your pension payment.
If you have an income other than a public pension, such as from a salary, business or realestate, you must pay tax on that income by ordinary collection or special collection.
*Because individual residence tax is calculated based on theprevious year’s income, you may still be required to pay
municipal residence tax after you leave Japan. In thatsituation, you must appoint a tax agent (see page 9 for details).
Before leaving Japan, check with the Tax Imposition Section atyour ward office for more information.

3

(5) Taxable income for foreigners

Taxable income for foreigners is determined based on their residence status in Japan. For
taxation purposes, foreigners are categorized into “residents” and “non-residents.”“Residents” are further divided into “non-permanent residents” and “permanent residents.”
Residents: people who have a “domicile,” or have had a “residence” for one consecutive
year or longer in Japan(Note) In general, people who have a living base in Japan are deemed to have a
domicile in Japan. If you do not have a domicile but stay or live in Japan, you are
deemed to have a residence in Japan.
 Non-permanent residents: residents who do not have Japanese nationality, andwho have had a domicile or residence in Japan for less than a total of five years
within the last ten years
 Permanent residents: residents other than non-permanent residents
Non-residents: people who are not residents● Taxation conditions for the above categories are shown in the table below.
Category

Residents

Nonpermanent
residents

Permanent
residents
Non-residents

Taxable income
Income from sources in Japan
Income from sources abroad
Paid in Japan Paid abroad Paid in Japan
Paid abroad
Only the part ofyour earnings
deemed to be
Entire amount Entire amount Entire amount transferred totaxabletaxabletaxableJapan is taxable.
Income paid andheld abroad is nottaxable.
Entire amount Entire amount Entire amount Entire amounttaxabletaxabletaxabletaxableTaxable in principle
Not taxable(6) Tax agreements

If you are a citizen of a country with which Japan has signed a tax agreement, yourmunicipal residence tax in Japan may be reduced or exempted in accordance with theterms of the agreement.
In addition, in the case of foreign government employees, professors, foreign students, etc.,
even if they are from countries that have concluded tax treaties that do not directly
concern municipal residence tax, they are not subject to municipal residence tax onincome that is exempt from income tax.

(7) Declaring dependents that reside abroad

If you apply for deductions or the tax-free limit system for a dependent who does not havedomicile in Japan, you must attach a document of family relations*1 and remittance-related
documents*2 when submitting your declaration.

*1: Examples of documents of family relations(1) A copy of the family register label, documents issued by the country or a regional
public organization, and a copy of the family member’s passport(2) Documents issues by a foreign government or a regional public organization (limited
to documents that include the relative’s name, address, and date of birth)*2: Examples of remittance-related documents(1) Documents that clearly indicate payments made from the person declaring them as adependent to the relative through currency exchanges conducted by a financial
institution(2) Documents that clarify that the relative has received an amount of money from theperson declaring them as a dependent, and that the amount is equivalent to thepurchase price of the goods by presenting a card issued by a credit card issuer andpurchase record.
42. Property tax
You must pay property tax if you own land, housing, or depreciable assets (generally referred
to as “property.”) The amount you pay depends on your property’s appraised value.
Furthermore, property tax must be paid together with city planning tax.
*”Depreciable assets” refers to structures, machinery, vehicles, instruments,
equipment, etc. used for business.

(1) Foreign residents who must pay property tax

If you own property in Fukuoka City as of January 1 each year, you must pay
property tax. Details are as follows.
People entered or registered as an owner in the register or theLandsupplementary land tax ledger
People entered or registered as an owner in the register or the
Housing
supplementary house tax ledger
Depreciable
People registered as an owner in the depreciable asset tax ledger
assetsThe person entered or registered in the register or tax ledger must pay the property tax. Even
when the actual owner of the property changes to a new owner after a sale, if theprocedures to change the name in the register or ledger have not been completed as ofJanuary 1, the old owner will have to pay the tax.

(2) Declaring depreciable assets

If you own depreciable assets, you must declare the state or condition of the assets as ofJanuary 1 every year. In addition to equipment and fixtures at factories and stores, you mustalso declare exterior fixtures that you rent as depreciable assets, such as fences, pavement,
and parking area equipment installed in parking areas, apartments, etc.

(3) Due date and payment methods

Tax notifications (payment slips) are issued and sent by your local ward or municipal office.
You must pay the tax at a bank, other financial institution, or convenience store in four
installments (April, July, December, and February of the next year) using the payment slips.
Paymentmonth

1st period
April

2nd periodJuly

3rd period
December

4th period
February*Payment is due by the end of the month (due the 28th in December). Should
the payment due date fall on a Saturday, Sunday, holiday, or the new year
(Dec. 29 to Jan. 3), the due date will shift to the following working day.
If you will move out of Fukuoka City or leave Japan, you must appoint a tax agent.
Furthermore, if you will leave Japan, you must pay the outstanding amount.

3. City planning tax
City planning tax is collected in order to cover the cost of city planning and land
redevelopment projects.

(1) Foreign residents who must pay city planning tax

If you are required to pay property tax, you must also pay city planning tax if you own landor housing in areas designated for urbanization as of January 1 each year.

(2) Due date and payment methods

Tax notifications (payment slips) are issued and sent together with property tax notifications.
The tax must be paid in four installments (April, July, December, and February of the nextyear) using the payment slips.
Paymentmonth

1st period
April

2nd periodJuly

3rd period
December

4th period
February*Payment is due by the end of the month (due the 28th in December). If the payment due
date fall on a Saturday, Sunday, holiday, or the new year (Dec. 29 to Jan. 3), the due date
will shift to the following working day.
5

4. Light vehicle tax(1) Foreign residents who must pay light vehicle tax

You must pay light vehicle tax if you own a motorized bike, light motor vehicle, small specialpurpose vehicle or small-sized two-wheeled vehicle (generally referred to as “lightvehicles”) whose registered permanent parking space is located in Fukuoka City as of April
1 each year.
* Even if the registered name is changed on or after April 1, tax will be levied upon the owner
as of April 1.

(2) Light vehicle tax rates

Light vehicle tax rates vary depending on the vehicle type and engine displacement of thetaxed vehicles, as shown in the table below.
Motorized bikes, two-wheeled light motor vehicles, small two-wheeled motor vehicles,
and small special-purpose vehicles
Tax rates
Vehicle type and engine displacement(Amount oftax)

Motorized bikes

50 cc (or 0.6 kw) or less(including three-wheeled covered bikes*1 and specified small motorized bikes *2,
but excluding microcars*3¥2,000Over 50 cc to 90 cc (or over 0.6 kw to 0.8 kw)¥2,000Over 90 cc to 125 cc (or over 0.8 kw to 1.0 kw)¥2,400Over 20 cc to 50 cc (or over 0.25 kw to 0.6 kw) *3¥3,700Light motor vehicles
Two-wheels

Over 125 cc to 250 cc(Including boat trailers and other vehicles under tow*4)¥3,600

Small-sized vehicles
two-wheels

Over 250 cc¥6,000For agricultural work

¥2,400Other¥5,900Two
wheelsThree ormore
wheelsSmall special-purpose
vehicles*1

Three-wheeled motorized bikes with a roof structure with open sides and a track tread of 0.5m or less*2

Bikes powered by electricity supplied by an external power source, which meets all of the following:① Rated output of the prime mover is 0.6 kw or less,② Less than 1.9m long and 0.6m wide
③ Maximum speed 20 km/h or less*3

Motorized bikes with three or more wheels equipped with a vehicle interior or a track tread ofexceeding 0.5 m, and motorized bikes with three or more wheels that meet the requirements of ① to
③ in *2 above shall be considered "specified small motorized bikes”.

*4

Vehicles 3.40 m or shorter, 1.48 m or narrower, and 2 m or less in height.

6

Light vehicle with three or more wheels

Vehicle type and engine
displacement

Three wheels (660 cc or less)

Vehicles withfour or more
wheels

Passenger vehicles(660 cc or
less)
Freight
vehiclesFormer tax
rate
Initialinspection
done on or
beforeMarch 31,
2015

Tax rates (Amount of tax)
Standard tax Increased tax
rate
rate*5Initial
Initialinspection
inspection
done on ordone 13 orafter April 1,
more years
2015
ago

¥3,100¥3,900¥4,600Forbusiness use)¥5,500¥6,900¥8,200For
personal use¥7,200¥10,800¥12,900

Forbusiness use¥3,000¥3,800¥4,500For
personal use¥4,000¥5,000¥6,000

Reducedautomobile
tax ratefor greener
vehiclesAs shown
below*5 Increased tax rate for the financial year 2023 applies to vehicles with an initial inspection date ofMarch 2010 or earlier.

For vehicles that have received their first new inspection between April 1, 2021 and March 31, 2026 (March
31, 2025 for Standard 2 for gasoline and hybrid vehicles) and meet certain criteria, the following reduced
tax rates for greener vehicles will be applied only for the taxable year following the year of the newinspection.

Reduced tax rates
Tax rates (amount of tax)
Vehicle type and engine
displacement

Electric lightvehicles/natural
gas-powered lightvehicles(Approximately 75%
reduction)

Vehicles with three wheels(660 cc or less)Passenger
Vehicles with vehicles
four or more
wheels(660 cc or
less)

Freight
vehiclesForbusinessuseFor
personaluse
ForbusinessuseFor
personaluse

Gasoline vehicles; hybrid vehicles
Basic rate 1(Approximately 50%
reduction)¥2,000

Basic rate 2(Approximately 25%
reduction)¥3,000¥1,000(passenger vehicle
for business use only)(passenger vehicle
for business use
only)¥1,800¥3,500¥5,200¥2,700¥1,000¥1,3007

(3) Declaring light vehicle tax

You must file a light vehicle declaration when you: obtain a light vehicle by purchase or transfer; lose a light vehicle by scrapping, sale, transfer, or theft; or change your address or the permanent parking space of your light vehicle.
You can submit a declaration for:
 motorized bikes of 125 cc or less, and small special-purpose vehicles at thesubsection of the Property Tax Section in charge of light vehicle tax on the 9th floor,
Hakata Ward Office (See page13).
 light motor vehicles (three- and four-wheeled vehicles) at the
National Association of Light Vehicles (Zenkeijikyō) Fukuoka Office(General Incorporated Association)
Address: 2-2-51 Hakozaki-futō, Higashi-ku
Tel: 092-641-0431
 small two-wheeled light motor vehicles at the
National Association of Light Vehicles (Zenkeijikyō) Fukuoka Office,Chihaya Branch Office
Address: 2F Rikuren Kaikan, 3-10-40 Chihaya, Higashi-ku,
Tel: 092-641-0431 (Representative number of the Fukuoka Office)(4) Due date and payment methods

You must pay the tax by the due date with tax notification payment slips sent by theProperty Tax Section.
Payment month

May*Payment is due by the end of the month. Should the payment due date fall on a Saturday,
Sunday, or holiday, the due date will shift to the following working day.
If you will move out of Fukuoka City or leave Japan, you must file a declaration and pay thelight vehicle tax.

8

5. Paying municipal taxes
You must pay your municipal taxes by the designated due date.
Individual municipal/prefectural residence taxes (ordinary collection), property tax and city
planning tax, property tax (depreciable assets), and light vehicle tax must be paid by thedue date on the tax notifications.
If you plan to move out of Fukuoka City or leave Japan, you must appoint a tax agent.
Furthermore, if you will leave Japan, you must pay any outstanding amount.

(1) Tax agent

If you must pay municipal residence tax, property tax and city planning tax, etc. but do nothave a domicile, residence, office or business base (hereinafter “address, etc.”) in Fukuoka
City, you must appoint a tax agent who will receive tax notifications, pay taxes, and doother tax-related procedures on your behalf. (It is not necessary to appoint a tax agent if
you notify the relevant authorities that you can pay your taxes without a tax agent andobtain approval from such authorities.)
Submitting the above declarations and notifications differs for each type of tax. See page
11 for details on where to inquire.

(2) Payment methods and locations

You must pay municipal tax by the due date by one of the two following methods using the
tax notification (payment slip) sent by the ward office:① Pay at a financial institution, convenience store or by cashless payment
Municipal taxes, namely individual city/prefectural residence taxes (ordinary collection),
property tax and city planning tax, property tax (depreciable assets), and light vehicle
tax can be paid in Fukuoka City at banks, trust banks, credit banks, credit unions, Japan
Post Banks, agricultural cooperatives, fishery cooperatives, and convenience stores.
Taxes can also be paid by smartphone using cashless payment services, such as LINE Pay,
PayPay, Mobile Cashier, auPay, d-payment and J-Coin. Some financial institutions andconvenience stores do not accept payments for municipal taxes, so be sure to check inadvance.
*Convenience stores do not accept payments or cashless payments if: the payment slip
does not have a bar code; a single payment slip exceeds ¥300,000; or the amount on
the payment slip has been changed.
② Pay using the Fukuoka City tax payment website
 If your payment slip has an eL-QR printed on it, you can use it to access the local tax
payment site from your smartphone or computer to make tax payments using one of thefollowing payment methods. After registering your e-mail address to receive payment
confirmations and other information, you can make payments by scanning the eL-QR
with a camera or QR code reader, or by entering your eL number. Note that payment
conditions (maximum amount, etc.) vary depending on your credit card company or
financial institution.
 Credit card (VISA, Master, JCB, American Express, Diners Club) Internet banking
 Bank transfer (Direct method with due date specification are also available) Issuance of Pay-Easy number⚠ A handling fee will be charged when paying with a credit card through the system. The
fee is 37 yen (excluding tax) for the first 10,000 yen, and 75 yen (excluding tax) for every
10,000 yen thereafter.
For instructions on how to use the system, visit the Local Tax Payment website.

9(3) When failing to pay municipal taxes by the due date
○ Penalties
Failing to pay municipal taxes by the due date will default your payment. If your payment
is defaulted, you must pay a penalty in addition to the tax originally due. The penalty for
default payments is calculated in the following way. The period from the day after the due
date until one month will accrue a penalty calculated at the special basic rate* plus anadditional 1% per year (maximum of 7.3% per year.) The period thereafter is calculated at
the special basic rate plus 7.3% per year (maximum of 14.6% per year.)*The percentage announced by the Minister of Finance as the total of new monthly short-term
contractual interest rates of banks from October of the second preceding year to Septemberof the preceding year divided by 12, plus 1% per annum.
Penalty percentages
PeriodFrom the day after
the due dateuntil one monthhas passed

On or after January 1, 2022

2.4%

From one month and
one day after the due
date
until the date thepayment is made8.7%

○ Collection procedures
The Fukuoka City government will send letters, call or visit people who have not paid theirtaxes to remind them to do so, assuming that they did not pay due for a reason, such as
carelessness or other specific reasons.
Further failure to meet tax obligations will result in a seizure of assets (salaries, savings anddeposits, real estate, movable property etc.) out of fairness to residents who have duly paid
their taxes and in order to secure municipal tax revenues.
If a person fails to meet tax obligations even further without due reason, the seized property
will be put up for public auction to settle tax debts.

6. Tax certificatesIf you need a certificate of income or other tax-related certificates*, visit the Tax Imposition
Section of your local ward office (see pages 12 – 13) with personal identification (driver’s
license, residence card, passport, etc.).
If you send someone else (including a family member) to get a certificate on your behalf, theymust have a letter of authorization along with their own ID.
* Please check with the relevant agency regarding the type, year and number of documents
required (e.g. contact the Immigration Bureau for visa renewals, etc.)
Examples of tax certificates
Title

Certified matters

Fee

Municipal or prefectural tax
certificate, tax exemption
certificate (certificate ofincome)Amounts of individualmunicipal/prefectural taxes andincome, etc.

¥300 each

Certificate of tax payment

Paid amounts of municipal taxes,
etc.

¥300 each

Certificate of light vehicle tax
payment (for car inspection)

Whether the light vehicle tax has
been paid in time (this certificate isnecessary for inspection of lightvehicles.)

Free

10

7. Tax information
For inquiries related to municipal taxes, email the following addresses. For direct inquiries, visit
the following locations or call the phone numbers with the help of a Japanese speaker.

(1) Municipal tax-related inquiries
Counters at City HallType of inquiry

Section/subsection in charge

・Declaration/imposition of municipal/prefecturalresidence taxes, application for tax agent① Municipal residence
tax subsection

・Imposition of property and city planning taxes(land), application for tax agent② Property tax (land)
subsection

・Imposition of property and city planning taxes(housing), application for tax agent③ Property tax (housing)
subsection

・Consultation regarding: payment ofmunicipal/prefectural residence taxes (ordinary
collection), property tax and light vehicle tax④ Tax Payment Section of each ward

・Issue of certificates related to municipal taxes(Go to the certificate issuance counter in Hakata
Ward Office)⑤ Administrative
subsection

・Procedures for bank transfers for municipal taxes
・Payment of taxes by credit card (changing frombank transfers)⑥ Administrative
regulation subsection

・Returns for overpayment and mistaken payment⑦ Receipt management
subsection⑧ Corporate receipt
management
subsection

・Consultation regarding: payment ofmunicipal/prefectural residence taxes (special
collection), corporate municipal residence tax,
business tax, city tobacco tax, bath tax and others⑨ Corporate tax
payment subsection

・Procedures by companies of municipal/prefecturalresidence taxes (special collection)⑩ Special collection
subsection

・Imposition of corporate municipal residence tax,
application for tax agent⑪ Corporate municipal
residence tax
subsection

・Imposition of business tax, tobacco tax, bath tax,
and application for tax agent⑫ Business tax
subsection

・Imposition of accommodation tax, application for
tax agent⑬ Accommodation tax
subsection

・Imposition of property tax (depreciable assets),
application for tax agent⑭ Depreciable asset
subsection

・Imposition of light vehicle tax⑮ Light vehicle tax
subsection

・Inquiries regarding this booklet⑯ Taxation Section

11

Tax Imposition
Section of eachward

Tax Payment
Section of eachward

Tax Payment
SectionNonpayment
Collection
SectionCorporate Tax
Imposition
Section

Property Tax
SectionContact details for each ward office and City Hall (main building)
Ward
Tax
Imposition
SectionPhone①Municipal residence tax
subsection

645-1026②Property tax (land) subsection

645-1031③Property tax (housing)
subsection

645-1033 632-4970

Tax
Payment
SectionHigashi Ward

Section/subsection

Fax

kazei.HIWO@
city.fukuoka.lg.jp

Tax
Imposition
SectionTax
Imposition
Section⑤Administrative subsection

645-1021①Municipal residence tax
subsection

419-1027②Property tax (land) subsection

419-1032③Property tax (housing)
subsection

419-1034 476-5188④Tax Payment Section

419-1023⑤Administrative subsection

419-1022⑤Certificate issuance counter

402-0799 402-1190①Municipal residence tax
subsection

718-1038②Property tax (land) subsection

718-1045③Property tax (housing)
subsection

718-1047

Tax
Payment
SectionChūō Ward645-1022

Tax
Payment
SectionHakata Ward

④Tax Payment Section

kazei.HAWO@
city.fukuoka.lg.jp

kazei.CWO@
city.fukuoka.lg.jp714-4231

Tax
Imposition
Section718-1049① Municipal residence tax
subsection

559-5041②Property tax (land) subsection

559-5051③Property tax (housing)
subsection

559-5053 511-3652

Tax
Payment
SectionMinami Ward

⑤Administrative subsection

Tax
Imposition
Section559-5031①Municipal residence tax
subsection

833-4032②Property tax (land) subsection

833-4036③Property tax (housing)
subsection

833-4038

Tax
Payment
SectionJōnan Ward

⑤Administrative subsection④Tax Payment Section

833-4026⑤Administrative subsection

833-402412

2-54-1 Hakozaki,
Higashi-ku,
812-8653

2-8-1 Hakataeki-mae,
Hakata-ku,
812-8512

nozei.HAWO@
city.fukuoka.lg.jp718-1028

559-5169

Addressnozei.HIWO@
city.fukuoka.lg.jp④Tax Payment Section④Tax Payment Section

Email

2-5-31 Daimyō,
Chūō-ku,
810-8622

nozei.CWO@
city.fukuoka.lg.jp

kazei.MWO@
city.fukuoka.lg.jp

3-25-1 Shiobaru,
Minami-ku,
815-8501

nozei.MWO@
city.fukuoka.lg.jp

kazei.JWO@
city.fukuoka.lg.jp841-2145
nozei.JWO@
city.fukuoka.lg.jp

6-1-1 Torikai,
Jōnan-ku,
814-0192

Ward Section/subsection

Phone

Fax

Tax Imposition
Section833-4320②Property tax (land) subsection

833-4326③Property tax (housing)
subsection

833-4328 841-2185

Tax
Payment
Section

Sawara Ward

①Municipal residence tax
subsection

833-4317⑤Administrative subsection

833-4318①Municipal residence tax
subsection

895-7017

kazei.SWO@
city.fukuoka.lg.jp③Property tax (housing)
subsection

895-7021④Tax payment section

895-7014⑤Administrative subsection

895-7013

Tax Payment
Section(Payment
Management
Center)⑥Administrative regulation
subsection⑦Receipt management
subsection

Nonpayment
Collection
Section292-1994⑨Corporate tax payment
subsection

292-3124

Corporate Tax
Imposition Section⑩Special collection subsection

292-3259⑪Corporate municipal
residence tax subsection

292-3249⑬Accommodation tax
subsection

Property Tax
Section⑭Depreciable asset subsection

2-1-1 Momochi,
Sawara-ku,
814-8501

kazei.NWO@
city.fukuoka.lg.jp883-8565

1-4-1 Uchihama,Nishi-ku,
819-8501

nozei.NWO@
city.fukuoka.lg.jp

292-2093⑧Corporate receipt
management subsection⑫Business tax subsection

Addressnozei.SWO@
city.fukuoka.lg.jp②Property tax (land) subsection 895-7019

Tax
Payment
SectionNishi Ward

Tax
Imposition
Section④Tax Payment Section

Email292-2486292-4112

nozeikanri.FB@
city.fukuoka.lg.jp

9F, 2-8-1
Hakata-ekimae, Hakata-ku
812-8512292-4173

hojinzeimu.FB@
city.fukuoka.lg.jp

291-2496
shisankazei.FB@
city.fukuoka.lg.jp

292-2479
292-4187⑮Light vehicle tax subsection⑯ Taxation section

292-1604
711-420213

733-5598

1-8-1 Tenjin,zeisei.FB@
Chūō-ku,city.fukuoka.lg.jp
810-8620

(2) National tax-related inquiries (income tax, corporate tax, consumption tax, etc.)*National tax agency website: http://www.nta.go.jp/
Name

Phone

Fukuoka Regional
Taxation Bureau

411-0031

2-11-1 Hakata-eki-higashi,
Hakata-ku, 812-8547

FukuokaTax Office771-1151

4-8-28 Tenjin,
Chūō-ku, 810-8689

843-6211

1-5-22 Momochi,
Sawara-ku, 814-8602

Nishi Fukuoka
Tax Office

Address

Areas of jurisdiction

Chūō Ward
Minami Ward
Jōnan Ward
Sawara Ward
Nishi Ward
Hakata Ward

HakataTax Office641-81311-8-1 Maidashi,
Higashi-ku, 812-8706

Higashi Ward

Kashii Tax Office661-1031

6-2-1 Chihaya,
Higashi-ku, 813-8681

Parts of Higashi Ward(excluding areas under
the jurisdiction of theKashii Tax Office)(3) Prefectural tax-related inquiries (vehicle tax, business tax, etc.)*Fukuoka prefecture website: http://www.pref.fukuoka.lg.jp/
Name

Phone

AddressTax Division,
Fukuoka
Prefectural Office643-3062

7-7 Higashi-kōen,
Hakata-ku, 812-8577

Hakata Branch,Prefectural Tax
Administrative
Office260-6001

1-20-31 Chiyo,
Hakata-ku, 812-8542

Hakata Ward,
Minami Ward

Higashi Fukuoka
Branch,Prefectural Tax
Administrative
Office641-0201

1-18-1 Hakozaki,
Higashi-ku, 812-8543

Higashi Ward

1-8-8 Akasaka,Chūō-ku, 810-8515

Chūō Ward,
Jōnan Ward,
Sawara Ward,
Nishi Ward

Nishi Fukuoka
Branch,Prefectural Tax
Administrative
Office735-6141

14

Areas of jurisdiction

発行：2024年 3月