Chapter81Taxes
Types of taxes, Inquiries
Types of taxes

Inquiries

Special Resident Tax, Forest Environment
Tax, Light Motor Vehicle Tax (category base),
Special Ward Tobacco Tax, Mine Production
Tax, and Bathing Tax

For special resident and forest environment
taxes, see 2 Inquiries about special resident
and forest environment taxes, see 2 Inquiries
about Special Resident Taxes
For inquiries about other types of taxes, pleasecontact the Taxation Division (General and Tax
Affairs Section). ☎03-5744-1192

Real Estate Acquisition Taxes, Vehicle Taxes,
Property Taxes, City Planning Taxes, etc.

Ota Metropolitan Tax Office:☎03-3733-2411

2 Corporate Taxes (Corporate Business Taxes, Shinagawa Metropolitan Tax Office
Municipal Taxes), Individual Business Taxes☎03-3774-6666
Minato Metropolitan Tax Office☎03-5549-3800

Office Taxes

Income Taxes, Corporate Taxes, Inheritance
Omori Taxation Office ☎03-3755-2111
Taxes, Gift Taxes, Consumption Taxes, Alcohol Yukigaya Taxation Office ☎03-3726-4521
Taxes, etc.
Kamata Taxation Office ☎03-3732-5151

2Inquiries about special resident and forest environment taxes
Area of residence

Regarding tax amounts
and reporting

Regarding taxpayment

Taxation Division(Omori Area)☎03-5744-1194

Tax Payment Division
Omori☎03-5744-1200

Minemachi, Den-enchofu, Unoki, Yukigaya, Taxation Division
Chidori, Kyugahara, Senzoku, Ishikawa-cho, (Chofu Area)
Nakaikegami, Kamiikedai☎03-5744-1195

Tax Payment Division
Chofu☎03-5744-1201

Taxation Division
Kamata, Kojiya, Haneda, Haginaka, Rokugo,(Kamata Area)
Yaguchi, Shimo-Maruko, Tamagawa☎03-5744-1196

Tax Payment Division
Kamata☎03-5744-1202

Outside of Ota City

Tax Payment Division
Outside of Ota City
☎03-5744-1203

Omori, Sanno, Magome, Chuo, Ikegami,Heiwajima

3Resident tax

Resident tax is levied on city residents to cover the administrative service costs of the city.
Consisting of a special city resident tax and a Tokyo metropolitan resident tax, the resident tax
is calculated for residents mainly by income received from January through December in thepreceding year. This tax is levied in June on all the residents who have held residence in Ota58

Chapter 8Taxes

City as of January 1 and income in the preceding year. From April 1, 2024, forest environment
tax will be levied in addition to resident tax. (Note that persons who move out of Ota City must
pay this tax to the municipality of their residence registration as of January 1 that year.) It also
applies to those who did not reside but had a business establishment, office and/or real estate
property in Ota City. Contact the Taxation Division for details.

(1) Tax report

Please file a report on the income you received during the previous year with the Taxation
Division between February 16 and March 15 every year. Please file a report even if
you have no income. However, this is not necessary for those who have filed a final tax
return with the Taxation Office or those who only receive a salaried income and whose
employers submit salary payment reports with Ota City Office.

(2) Income exemptions

Income exemptions are subtracted from your income amount in order to calculate the tax
burden based on the conditions for each taxpayer when determining the amount of taxes
that need to be paid. Income exemptions include those for people with disabilities, medicalfees, single parents, widows, social insurance premiums, and dependents.

(3) Payment methods for resident and forest environment taxes payment
methodThere are two ways to pay taxes① Special Collection from Salary
If you are a salaried employee, the Ota City Office Taxation Division levies taxes
based on the salary payment report submitted by your employer. The employer thendeducts the tax amount from your monthly salary and makes payments on yourbehalf. (In some cases, salaried employees must pay taxes individually.)

8② Regular Collection

For those who are not salaried employees, such as self-employed persons, please
pay the tax amount in four installments (June, August, October and January of thefollowing year) individually using a tax notice and statement sent by the Taxation
Division in June every year.
The payment locations are the City Office,Tax Payment Division, Branch Offices (P17)banks, credit banks/unions, Japan Post Bank, post offices, convenience stores, andstores with an MMK (multimedia kiosk, requires payment slips with barcodes).
The resident tax can be paid by bank account transfer.
A mobile payment service is also available, allowing taxpayers to pay resident andforest environment taxes via smartphone without going to a financial institution orconvenience store. For more information, please contact the Tax Payment Division.

(4) Procedures before leaving Japan

If you are taxed as a resident and plan to leave Japan before receiving the resident tax
notice, you must either designate someone to pay the taxes on your behalf, or pay the tax
before you leave (make advance payments). If you plan to leave Japan after receiving theresident tax notice, you must either designate someone to pay the taxes on your behalf, orpay the rest of the tax before leaving Japan.

(5) Tax payment consultation

If you have difficulty paying taxes, please consult with the Ota City Office Tax Payment
Division. Leaving them unpaid will result in a delayed payment which may result in seizure.

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4Light-vehicle tax【Inquiries】Taxation Division (General and Tax Affairs Section)☎ 03-5744-1192

The light motor vehicle tax applies to individuals who own a light motor vehicle or a motorcycle
as of April 1 of each year.
Even if the light motor vehicle/motorcycle is transferred to another person or deregistered onor after April 2, the owner as of April 1 must pay all the light motor vehicle tax (category base)for the fiscal year. For more information, please contact the Taxation Division (General andTax Affairs Section).

(1) Notification desks for disposal and registration of light vehicles
When you dispose of, make a title transfer of, sell your light vehicle/small motorcycle ormove out of Ota City, please notify the City Office within 30 days. Note that failure of thenotification may result in inconveniences such as receiving a tax notice for a vehicle you
no longer own.
Type of light motor vehicles
Small motorcycles with a125cc engine or smaller
Small special vehicles(forklifts, agricultural vehicles,etc.)
Motorcycles with an engine
bigger than 125cc, twowheeled light vehicles, twowheeled automatic smallvehicles
Four-wheeled light vehicles
with a 660cc engine or smaller

Notification Desk
Taxation Division (General and Tax
Affairs Section)☎03-5744-1192(Branch offices (P12) are also able tohandle inquiries about the disposal ofvehicles)
Registration Department, Tokyo
Transport Branch Office☎050-5540-2030
Keijidosha Kensa Kyokai, Tokyo HeadOffice, Light Motor Vehicle Inspection
Organization☎050-3816-3100* For information on regular vehicles with an engine bigger than 660cc, please contact theMetropolitan Tax Office. ☎ 03-3733-2411(2) How to pay light motor vehicle tax (category base)
The municipality mails a light motor vehicle tax notice in mid-May every year. Please
pay the tax by the due date (the last day of May) at your nearest bank, Japan Post Bank
branch, City Office, Branch Office (P.17), convenience store, or store with an MMK. Youcan also pay the tax by account transfer, mobile payment, or credit card.

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Chapter 85Taxes

Tax certificates【Inquiries】Taxation Division (General and Tax Affairs Section)☎ 03-5744-1192(1) Tax certificates issued by the city
Tax type

Type of certificate

Major applications

Residenttaxes
Forestenvironment
taxes

Certificate of taxation
Certificate of exemption
from taxation

Certificate of Tax payment Used to prove tax payment status

Light vehicle
tax(categorybase)Tax payment certificate(for periodic vehicle
inspections and, generaluse)

Used to prove income

For motor-vehicle inspection: Used when having
the light motor vehicle inspected
For general use: Used when selling, purchasing,or transferring the light motor vehicle(2) What to bring
When performed in person: A document confirming identity (driver’s license, healthinsurance certificate, etc.)
When performed by proxy: Letter of authorization, document confirming identity of proxy(driver’s license, health insurance certificate, etc.)
A letter of authorization is required when applying by proxy, even if the proxy is a family
member.
★ Please download the letter of authorization from the Ota City Government Website andfill in the required information, or write the following information on letter paper.
• Title: “Letter of Authorization”• Addressee: “To: Mayor of Ota City”• Date: <YYYY/MM/DD>• Applicant’s information: “Applicant: <Address>, <Full name>, <Date of birth>” Please
make sure that the name is handwritten by the applicant, and add the applicant’s sealat the end of the name.
• Statement of authorization: “I hereby authorize the following person to apply forissuance and to receive the <Certificate of Taxation / Tax Payment Certificate> for<fiscal year> on my behalf.”• Proxy’s information: “Proxy: <Address>, <Full name>, <Date of birth>”68

Other taxes(1) Income tax
Income tax is a tax levied on an individual’s income derived from businesses, salaries andbonuses paid by employers. It is based on a self-assessment system in which a person
running a business calculates the tax amount themselves by filing a tax return with thetax office in combination with a withholding tax system in which taxes are subtracted fromsalaries and wages, and submitted by the employer on behalf of the salaried workers.

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(2) Consumption tax
Consumption tax is a tax levied on the purchase of goods or services. The prices shownat shops and other service providers include a consumption tax.

(3) Property tax

Property tax is a tax levied on those who own land, housing and/or other depreciable
assets (tangible assets used for businesses other than land and housing) as of January
1 every year. The property tax amount is determined by value of the asset.

(4) Real estate acquisition tax

Real estate acquisition tax is levied when you purchase real estate such as land andhousing property or when you construct residential buildings.

(5) Tax treaty

This is a treaty concluded to prevent double taxation and tax evasion. Under this treaty,
exemption from income and resident tax may be available for persons who meet certain
requirements. Claims for exemption from income tax and resident tax should be filed
respectively.

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Chapter 8Taxes

Notes

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