2. Property tax
You must pay property tax if you own land, houses, or depreciable assets (generally referredto 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 the supplementaryLand
land tax ledger
People entered or registered as an owner in the register or the supplementary
Houseshouse 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, youmust also 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 houses 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.
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