Guide to Metropolitan Taxes
2020

Tax Returns/Tax Payment Due Dates
 Metropolitan Taxes, Special Ward Taxes and National Taxes
Month

Metropolitan Taxes

Special Ward Taxes

National Taxes

April
May
June

Motor vehicle tax (category base), mine lot tax
Fixed assets tax, city planning tax<First term>

Light motor vehicle tax(category base)Special ward inhabitant tax<First term>
Income tax(estimated tax payment)<First term>

July
AugustSeptemberBusiness tax on individuals<First term>
Fixed assets tax, city planning tax<Second term>

Special ward inhabitant tax<Third term>

OctoberNovember
DecemberJanuary

February
MarchSpecial ward inhabitant tax<Second term>

Business tax on individuals<Second term>
Fixed assets tax, city planning tax<Third term>
Metropolitan inhabitant tax on dividend income(including those in accounts specified forwithholding income tax) and metropolitan
inhabitant tax on capital gains from stocks: bothSpecial ward inhabitant tax
by Jan. 10<Fourth term>
Returns for depreciable assets, returns for land forresidential use andreturns for tax deduction for certified long-term
quality housing: all by Jan. 31
Fixed assets tax, city planning tax <Fourth term>
Returns for business tax on individuals: by Mar.
15, establishment tax on individuals: by Mar. 15, Return for special ward inhabitantand local government consumption tax ontax: by Mar. 15
individual enterprises: by Mar. 31

Income tax(estimated tax payment)<Second term>

Return for gift tax: Feb. 1 to Mar.
15, final return for income tax:
Feb. 16 to Mar. 15, final return for
consumption tax on individual
enterprises: by Mar. 31

Prefectural tobacco tax, golf course utilization tax, Special ward inhabitant tax
Income tax (withheld at source):gas oil delivery tax
from Jan. through Dec., liquor tax,
(special collection from
Metropolitan inhabitant tax on interest income,national tobacco tax, special
employment income): from Jun.
Every month
metropolitan inhabitant tax on dividend income: by through May of the following
tobacco surtax, gasoline tax andthe 10th of the month
local gasoline tax, international
year, special ward tobacco tax,
Accommodation tax
mine production tax, bathing tax tourist tax
Business tax on corporations, prefectural inhabitant Special ward inhabitant tax
Corporation tax, registration andtax on corporations, real estate acquisition tax,
(special collection from retirement license tax, motor vehicle tonnage
establishment tax (on corporate enterprises), local income)tax, national consumption tax (onSpecified period government consumption tax (on corporate(special collection from public
corporations), special corporate
enterprises), motor vehicle tax (category base)pension)enterprise tax, local corporation(taxation on monthly basis), motor vehicle tax
Light motor vehicle tax
special tax, local corporation tax,
(environmental excite), hunting tax(environmental excite)
inheritance tax, revenue stamp tax(Note 1)

When the due date for a tax return or tax payment falls on a Saturday, Sunday, national holiday or other holiday, the due date will be the next
business day.
(Note 2) See Page 104 for information on due dates, etc. of the tax payment for city, town and village inhabitant tax, fixed assets tax and city planningtax for each ward, city, town or village.
(Note 3) Metropolitan inhabitant tax on individuals per income levy and per capita levy are collected together with special ward inhabitant tax.
(Note 4) Returns for local government consumption tax must be filed together with consumption tax (national tax) returns.
(Note 5) Individuals who have filed returns for income tax or special ward inhabitant tax (inhabitant tax) do not have to file returns for business tax on
individuals.
(Note 6) Returns for special corporate enterprise tax must be filed together with the returns for business tax on corporations for business accounting
years starting on or after October 1, 2019 (R1).
(Note 7) Returns for local corporation special tax must be filed together with the returns for business tax on corporations for business accounting years
starting on or before September 30, 2019 (R1).
(Note 8) Special land possession tax has been suspended since FY2003 (H15).
(Note 9) Special income tax for reconstruction is taxed in addition to income tax (see Page 90).
(Note 10) A forest environment tax will be imposed from FY2024 (R6), and will be collected together with the special ward inhabitant tax.
(Note 11) In the Tokyo metropolitan area, the imposition of accommodation tax is to be suspended for accommodation lodged in during the period
from July 1, 2020 (R2) to September 30, 2021 (R3). For more details, see Page 64.
(Note 12) The tax due dates in the table above are those for the 23 special wards of Tokyo.

Table of Contents
Our Taxes ...................................................................................1
Our Taxes and Their Use ..................................................... 4
Metropolitan Tax
Taxes Related to Life
Fixed Assets Tax (Land & Buildings)............................... 38
Metropolitan, Ward and Municipal Inhabitant Tax on
City Planning Tax ............................................................. 49
Individuals ...............................................................................6
Special Land Possession Tax ............................................ 50* Special Collection of Individual Inhabitant Tax from theTaxes Related to Automobiles
Salary ...................................................................................7
Motor Vehicle Tax (Environmental Excite) ...................... 51
Metropolitan Inhabitant Tax on Interest Income ................... 15* Automobile-Related Taxes............................................. 52
Metropolitan Inhabitant Tax on Dividend Income. ................16
Light Motor Vehicle Tax (Environmental Excite)
Metropolitan Inhabitant Tax on Capital Gain from Shares, etc. ..17
(Ward and Municipal Tax) ................................................ 53
Local Government Consumption Tax (Prefectural Tax) andMotor Vehicle Tax (Category Base) ................................. 55
Consumption Tax (National Tax) ..........................................18
Gas Oil Delivery Tax ........................................................ 59
Taxes Related to Work* Engaging in the sales or consumption of adulterated
Business Tax on Individuals ..................................................19
diesel oil is a crime! ....................................................... 60
Business Tax on Corporations ...............................................22
Taxes Related to LeisureSpecial Corporate Enterprise Tax (National Tax)..................25
Golf Course Utilization Tax .............................................. 61
Local Corporation Special Tax (National Tax)......................26
Hunting Tax ...................................................................... 61
Metropolitan Inhabitant Tax and City, Town and Village
Prefectural Tobacco Tax ................................................... 62
Inhabitant Tax on Corporations .............................................27
Accommodation Tax ......................................................... 63
Establishment Tax .................................................................29* The Tax Commission of Tokyo ..................................... 64
Mine Lot Tax .........................................................................31
Fixed Assets Tax (Depreciable Assets) .................................31* Information on Electronic Tax Declaration/Tax Payment ..33
Taxes Related to Real Estate
Real Estate Acquisition Tax ..................................................34* Taxes Related to Real Estate............................................ ...37
National Taxes
Income Tax ............................................................................65
Corporation Tax.....................................................................67
Local Corporation Tax ...........................................................67
Gift Tax .................................................................................68
Inheritance Tax ......................................................................70
Motor Vehicle Tonnage Tax ..................................................71
Registration and License Tax ................................................72
Overview of Ward and Municipal Taxes
Inhabitant Tax on Individuals(Ward and Municipal Inhabitant Tax) ...................................73
Metropolitan Inhabitant Tax and Municipal Inhabitant Tax
on Corporations (Municipal Inhabitant Tax) ......................... 73
Light Motor Vehicle Tax (Category Base) ............................ 73
Bathing Tax ........................................................................... 73
Procedures for Tax Payment and Taxation
Procedures for Tax Payment and Taxation ............................74
Reduction and Exemption
Reduction and Exemption......................................................81
Procedures for Certification, etc.,
Regarding Metropolitan Taxes
Types of Certificates, etc. Relating to Metropolitan Taxes .... 83
How to Obtain a Certificate of Tax Payment ......................... 84
How to Apply for Access to Browse/Apply for Issuance of aTax Certificate, etc. ............................................................... 85* Information on the Social Security and Tax Number(“My Number”) System ..................................................... 88

Revisions, etc. to Local Taxation Systems for FY2020(R2) (Overview)
Revisions to Local Taxation Systems for FY2020 (R2)(Overview) ........................................................................ 89
Taxation Measures in the Emergency Economic Measures
to Cope with the COVID-19 (Local Tax).......................... 90
Taxation Measures to Secure Funds for Reconstruction
from the Great East Japan Earthquake .............................. 90* For Taxpayers Facing Difficulty Paying their Taxes
due to the Influence of the COVID-19 ........................... 91
General Information on Competent
Metropolitan Taxation Offices
General Information on Competent Metropolitan
Taxation Offices................................................................ 92
Government and Municipal Offices
Tokyo Metropolitan Taxation Offices and Branch Offices ... 93
Tokyo Metropolitan Tax Operations Center/Automobile
Taxation Office/Island Branch Offices .......................... ...99
Ward, Municipal, Town and Village Offices .................. 101
Tax Offices (National Tax) ............................................. 102
Tokyo Legal Affairs Bureau and its Jurisdiction(Main Office and Branches) ............................................ 103
Due Dates, etc. for Ward and Municipal InhabitantTaxes and Fixed Assets Taxes
Due Dates, etc. for Ward and Municipal Inhabitant Taxes
and Fixed Assets Taxes ................................................... 104
Tax Consultation
Tax Consultation ............................................................. 105(Note) In the text, 2019 (R1) is defined as the yearly portion relating to the period from January 1, 2019 (H31) to December 31, 2019 (R1).

Our Taxes
What Exactly Does Taxation Mean?
Our daily lives are impacted in a variety of ways by our national and local governments.
The national government is in charge of the duties conducted from a national point of view, including diplomacy
and the legal affairs as well as the industries and the economy. Local governments, on the other hand, are mainly
responsible for social welfare and the living environment, including education, public health, city development,water supply and sewage, police and fire-fighting, which are closely related to our local communities.
Our “tax” is used to share necessary expenses to support the aforementioned public sector projects and services.
Our taxes can therefore be considered as a kind of “membership fee for living as a member of our society”.

Taxes Payment Based on the Law
According to Article 30 of the Constitution of Japan, “The people shall be liable to taxation as provided by law”,
while Article 84 stipulates that “No new taxes shall be imposed or existing ones modified except by law or undersuch conditions as law may prescribe”, In other words, the Constitution guarantees that tax shall be imposed
only by the laws and ordinances established at the congress by the representatives selected by us.
This is known as the “principle of no taxation without law”.

The Ground Rules of Taxation
Laws and ordinances concerning taxes are created taking the following five important components into
consideration.
Sovereign oftax

Authorities (national and prefectural governments and municipalities) that impose and collecttaxes based on the right of taxation

Tax object

Entities, acts or facts subject to taxation

Taxpayer

Individuals or corporations deemed to have an obligation to pay taxes

Standard
TaxableValue

Tax objects concretely expressed in number or the amount of money
For calculating the tax amount imposed based on the standard taxable value, this is either a fixedamount or a fixed rate.
Standard taxable value

Tax rate×Tax rate=

Tax amount♦ Types of tax rates⋅ Standard tax rate ........A standard tax rate imposed by local authorities. When there is afinancial necessity, a different tax rate may be imposed.
⋅ Limited tax rate .........Tax rate which cannot be exceeded when set by local authorities⋅ Fixed tax rate .............Tax rate for which local authorities cannot set additional tax rates⋅ Voluntary tax rate ......Tax rate that can be set at the discretion of local authorities

In addition to the above, the laws and ordinances concerning taxation stipulate when and how to pay taxes, andwhat to do if the payment cannot be made by the due date. These matters are determined based on the consensus
of the people or local residents.

1

Types of Taxes
Following are the categories and the types of taxes.
National tax
Local tax
Direct tax
Major
categories

Indirect tax
Ordinary tax
Earmarked tax

Tax paid to the national government
Tax paid to local authorities (comprising prefectural tax and municipal tax)
Tax which is directly collected from a taxpayer who actually pays the tax
concerned (income tax, inhabitant tax, etc.)
Tax which is collected from a taxpayer who is different from the person who is
to bear the tax concerned (consumption tax, tobacco tax, etc.)
Tax which is appropriated to general revenue sources (inhabitant tax, fixed
assets tax, etc.)
Tax used for a specific purpose only (establishment tax, city planning tax, etc.)

Among the local taxes in the following page, the tax items marked in grayare the metropolitan taxes.
Some of the municipal taxes are treated as metropolitan taxes in the 23 special wards.
This is because the Metropolitan Government is responsible for the administration of fire-fighting as well aswater supply and sewage service in the 23 special wards, which are usually handled by municipal governments,
and a special measure is taken to appropriate the necessary funds to these service. In addition, 55.1% of revenues
from three types of taxes: (1) an amount equivalent to corporate city, town and village inhabitant tax; (2) fixed
assets tax; and (3) special land possession tax* in addition to an amount allocated from the business tax on
corporations are distributed among the 23 special wards to finance their source of revenues.
* Special land possession tax has been suspended since FY2003 (H15).

Systems of Taxation and Tax Payment
The methods to impose metropolitan taxes and to pay them are classified into the following four types.
Even the same tax, for instance inhabitant tax on individuals, can be handled in a different way.
Type

MethodPayment by
declaration

Each taxpayer calculates, declares and pays thetax amount.

Specialcollection(payment by
declaration)

The agents who are obligated to receive the tax
from taxpayer on behalf of the Metropolitan
Government (special collecting agent) receive thetax together with the sales proceeds, etc. andthen, declare and pay the tax.

Ordinarycollection

Collection bycertification
stamps

The head of competent Metropolitan Taxation
Office or the like determines the tax amountbased on the method stipulated in the laws orordinances, sends to the pertinent taxpayer a Tax
Notice stating the tax amount, the due date andplace to pay the tax, etc. Based on this notice, thetaxpayer pays the tax accordingly.
Payment is made either by sticking a certification
stamp on the tax form, etc. or in cash in lieu of acertification stamp.

Taxes to be paid by this method
Prefectural inhabitant tax on corporations/business tax∗1*2 on corporations, motor vehicle
tax (environmental excite), gas oil delivery tax(for taxpayer’s own consumption),establishment tax, prefectural tobacco tax, local
government consumption tax∗3 and special landpossession tax∗4
Inhabitant tax on individuals (salaried workers,etc.)*5, metropolitan inhabitant tax on interest
income, dividend income or capital gain fromstocks, etc., golf course utilization tax, gas oil
delivery tax (for delivery to wholesaler or
exclusive agent) and accommodation tax
Inhabitant tax on individuals (individual
enterprise operator, etc.)*5, business tax on
individuals, real estate acquisition tax, motor
vehicle tax (category base) (if annually
imposed), fixed assets tax, city planning tax andmine lot tax
Hunting tax, motor vehicle tax (category base)(on a monthly pro rata basis (for newly
registered automobiles))*1 Returns for special corporate enterprise tax must be filed together with the returns for business tax on corporations for businessaccounting years starting on or after October 1, 2019 (R1).
*2 Returns for local corporation special tax must be filed together with the returns for business tax on corporations for businessaccounting years starting on or before September 30, 2019 (R1).
*3 Returns for local government consumption tax must be filed together with consumption tax returns.
*4 Special land possession tax has been suspended since FY2003 (H15).
*5 Inhabitant tax on individuals is imposed and collected by the municipality together with metropolitan inhabitant tax and municipal
inhabitant tax.

2 Types of Taxes(As of April 1, 2020 (R2))

3

Our Taxes and Their Use
The Metropolitan Tax to Support the Metropolitan Government
The Tokyo Metropolitan Government is steadily taking a variety of measures to realize a Tokyo that balances“Growth” with “Maturity” in an aim to develop the form for Tokyo cited in the “Future Tokyo Strategic Vision”.
The TMG is also implementing countermeasures to cope with the novel coronavirus disease (COVID-19) and is
responding to the postponement of the Tokyo 2020 Olympic and Paralympic Games. These efforts are supported
by national treasury disbursements and municipal bonds as well as contributions from Tokyo taxpayers.
Among the Metropolitan Government’s general accounting budget for FY2020 (R2) of ¥7.3540 trillion,
74.0%—or ¥5.4446 trillion—is occupied by metropolitan tax.

 Breakdown of FY2020 (R2) General Accounting Budget

4 Expected Metropolitan Tax Revenues for FY2020 (R2) (Original budget)5Taxes Related to Life
Metropolitan, Ward and Municipal Inhabitant Tax on Individuals
Metropolitan inhabitant tax, ward and municipal inhabitant tax on individuals are generally referred to as “inhabitant tax
on individuals”. The purpose of these taxes is for residents to widely share the costs necessary for the administrative
services that are closely related to their lives and provided by the metropolitan and other municipal governments inaccordance with the ability of the residents (tax bearing capacity).
Inhabitant tax on individuals comprises a “per income levy” which is imposed in proportion to the income of the previous
year and a “per capita levy” imposed as a fixed amount irrespective of income. Residents living in Tokyo as of January 1
are subject to a per income levy and per capita levy, which are imposed and collected by each municipal government withmetropolitan, ward and municipal inhabitant taxes. Only a per capita levy is imposed on individuals with an office and/orhouse and land in the metropolitan area but no address in the municipality where it is located.
In addition, the metropolitan inhabitant tax imposed on individuals includes a “levy on interest income”, “levy on
dividend income” and “levy on capital gain from stocks, etc.” (See Pages 15-17 for details.)[Taxpayers]
Per Income Levy

Per Capita Levy

Individuals living in Tokyo as of January 1

Category

Individuals who have an office and/or house and land as of January 1 (including renters but excluding
those leasing to others) and who do not have an address in the municipality where it is located.

×

…Taxable

×…Non-taxable[Tax payment](1) Per income levy+

(2) Per capita levy=

Tax amount for the year

(1) Per income levy
Total income amount + forestry income amount+ retirement income amount−

Income amount to which the separate income
tax is applied−×
Incomededuction*1

Tax rate (10%*2)−
Tax rate(See Page 8.)

×Tax
deduction*1 Deduction is made from the amount of total income, the income to which separate income tax is applied and forestry and retirement income inorder.
*2 Tax rate
Metropolitan inhabitant tax

Ward and municipal inhabitant tax

4%

6%(Note 1) See Page 13 on the retirement income to which separate income tax is applied.
(Note 2) Each income amount is the amount for which the carry-over loss has been deducted.
(Note 3) See Page 7 on the income amount, Page 10 on the income deduction and Page 11 on the tax deduction respectively.
(2) Tax amount of per capita levy*
Metropolitan inhabitant tax (¥1,500)+

Ward and municipal inhabitant tax (¥3,500)* From FY2014 (H26) to FY2023 (R5), an additional ¥500 is added to the tax amount of per capita levy for metropolitan, ward and municipal
inhabitant tax respectively to appropriate for disaster prevention measures by municipalities.
[Due date and procedures for tax payment]▶ Salaried workers: By special collection from your salary every month over the period of June to May of the following year. (See Page 7.)▶ Public pension recipients (aged 65 or above): By special collection from your pension payment.
▶ Individuals other than the above: A Tax Notice will be sent to you from your municipality. The tax is paid in a series of installments (four times ayear). (See Page 104.)

 Filing for Inhabitant Tax on Individuals Return
Your income earned in the previous year (January 1 until December 31) shall be declared by March 15, at your local
municipality office where you reside as of January 1. Following individuals, however, do not need to declare theincome.
○ Those who have filed a final income tax return.
○ Those whose income is only either employment income, income from public pension, etc. and who have submitted areport of payment to the municipality in which they are residing.
<System that does not require the submission of final returns for public pension, etc., and inhabitant tax>
Income tax
Inhabitant tax
Those whose total income from public pension, etc. falls below
Of those who did not declare their final returns based on the system that does
¥4,000,000, and whose other income falls below ¥200,000, do not
not require the submission of final returns, described on the left, those who fall
have to declare their final income tax returns.
under the following categories are required to submit returns for inhabitant tax.
However, declaration of final return is necessary in order to(1) Those who receive incomes other than public pension, etc.
receive income tax refunds.
(2) Those who wish to receive deductions for medical expenses, deductions forcasualty loss, etc.

6Special Collection of Individual Inhabitant Tax from the Salary(1) Submission of salary payment report(by 31 January)(2) Notification of special collection tax
amount (by 31 May)

(5) Payment of deducted inhabitant tax(by the 10th of the following month)(3) Notification of special collection tax
amount (by 31 May)

(4) Deduction from salary(Every month from June to May of thefollowing year)

Employee (taxpayer)

Business owner(party responsible for special collection)

Municipality that the employee resides in

Framework of the special collection system

Special collection of individual inhabitant tax from the salary, similar to income tax that is withheld at the source, refers to a system
whereby the business owner (payer of salary) deducts the employee’s (taxpayer’s) individual inhabitant tax from the employee’s
monthly salary, and pays the tax on behalf of the employee. Individual inhabitant tax is paid to the municipality that the employee
resides in. Regardless of whether it is a corporation or an individual, the business owner (payer of salary), as the party responsible for
special collection, is required to collect individual inhabitant tax from all employees.

* If the business employs less than 10 people, the due date for tax payment can be changed to twice a year from 12 times a year bysubmitting an application to the municipality that the employee resides in and getting an approval (special provision on due date).

 Declaration to Promote Special Collection throughout Tokyo– Special Collection of Inhabitant Tax from the Salary –All 62 municipalities in Tokyo are designating all business owners as parties responsible
for special tax collection in principle from FY2017 (H29).

Taxable Income

Zeikirin, PR character forindividual inhabitant tax

Taxable income is a total income for the previous year minus necessary expenses.
Categories of income are as follows.

(1) Income Included in the Total Income AmountType of income
Interest income*1

Interest income from
deposits and savings put inbanks abroad, etc.
Dividend on shares andinvestment in capital, etc.
Rent for land and houses,
etc.
Income earned fromcommercial andagricultural business, etc.

Calculation of income (Overview)(Income)(Income)−(Interest on debt to acquire shares, etc.)(Totalincome)−(Necessary expenses)(Totalincome)−(Necessary expenses)

Salaries of salaried
workers, etc.

(Income)−(Deduction for employment income)Capital gains ontransfer*3

Income from the asset
transfer except real estate,shares, etc.

(Totalincome)−(Acquisition
expenses + Transfer
expenses)−(Special deduction)

Occasional income

Prize money, i.e. won at
the quiz, etc.

(Totalincome)−(Expenses incurred)−(Special deduction)

Publicpension....

(Annual amount ofpublic pension, etc.)−

Miscellaneous income

Income that cannot beclassified into otherincome categories (public
pension, etc.)

Others....

(Total income)−

Dividend income*2
Real estate income
Business income

Employment income

Remarks(Deduction amountfor public pension,
etc.)(Necessary
expenses)See Page 8 fordeduction for
employment
income.
Half of long-term
capital gains aretaxable.
Half of theincome is taxable.
See Page 8 forpublic pension
deductions.

*1 In principle, the interest income is not included in the total income amount and need not be declared for special tax collection as an inhabitant levy on interest income(see Page 15) or an inhabitant levy on dividend income (see Page 16). However, interest on debentures, underlying the judgement as the family corporation and received
by shareholders, etc., is included in the total income and must be declared based on the general levy of inhabitant tax.
*2 Dividends such as listed shares for specially collected tax on dividends (see Page 16) of the dividend income need not be declared in principle and the total income
amount is not included. However, there is scope to declare as consolidated taxation and have it included in the total income amount (certain types of income areineligible for consolidated taxation). In this case, the tax amount on the dividend income declared is subject to the tax deduction (see (5) on Page 12) and can be
declared as separate income tax (see Page 8).
In addition, the dividends, etc. from unlisted shares, and dividends received by major shareholders that hold 3% or more of the overall shares, etc., must be declared as
inhabitant tax of the consolidated taxation and is thus included in the total income amount.
*3 Income from the transfer of the real estate, shares, etc. is subject to separate taxation (see Page 8).

7 Calculating the Employment Income Deduction (Calculation Table)
Annual salary, etc.

Deduction from annual salary¥1,625,000 or less

¥650,000

Over ¥1,625,000 and up to ¥1,800,000

Annual income × 40%

Over ¥1,800,000 and up to ¥3,600,000

Annual income × 30% + ¥180,000

Over ¥3,600,000 and up to ¥6,600,000

Annual income × 20% + ¥540,000

Over ¥6,600,000 and up to ¥10,000,000

Annual income × 10% + ¥1,200,000

Over ¥10,000,000¥2,200,000(Note 1) In fact, the amount after the income deduction is calculated according to the appended table 5 of the income tax act in the event of for income
under ¥6,600,000.
(Note 2) The deductions in the above table will be applied for the calculations of inhabitant taxes until FY2020 (R2).

 Calculating the Public Pension Plan Deduction (Calculation Table)
Age bracket

Income from public pension, etc.

Individuals aged 65
and upIndividuals under
the age of 65

DeductionLess than ¥3,300,000¥3,300,000 or more and less than ¥4,100,000¥4,100,000 or more and less than ¥7,700,000¥7,700,000 or more
Less than ¥1,300,000¥1,300,000 or more and less than ¥4,100,000¥4,100,000 or more and less than ¥7,700,000¥7,700,000 or more

¥1,200,000 (minimum deduction)
Income × 25% + ¥375,000
Income × 15% + ¥785,000
Income × 5% + ¥1,555,000¥700,000
Income × 25% + ¥375,000
Income × 15% + ¥785,000
Income × 5% + ¥1,555,000(Note 1) Public pension, etc. includes national pension, employees’ pension, mutual aid pension, governmental pension, approved retirement annuity,
defined contribution pension, etc.
(Note 2) Taxpayer‘s age is based on the one as of December 31 of the previous year.
(Note 3) The deductions in the above table will be applied for the calculations of inhabitant taxes until FY2020 (R2).

(2) Other Income
Type of income–(Necessary
expenses){(Income)–(Retirement income deduction)} × ½

See Page 13 fordetails.

Income from thetransfer of land,buildings, etc.

Income from the transferof land, buildings, etc.

(Totalincome)–(Acquisition
expenses + Transfer
expenses)See Pages 13 and
14 for details.

Income from thetransfer of shares,
etc.*3, *4

Income from the transfer
of listed shares*5,
general shares, etc.

Separate taxation(aggregation of profit and loss*2 is not acceptable)

Retirement income*1

*2
*3

*4
*5

Remarks(Totalincome)Forestry income*1

Calculation of income (Overview)

Income from logging andselling timber in forests
Retirement allowance,
temporary pensions, etc.

(Totalincome)–––(Special
deduction)(Special
deduction)(Acquisition costs + Miscellaneous
expenses, etc.)

Tax rate 5% (wardand municipal
inhabitant tax 3%,
metropolitan
inhabitant tax 2%)

Tax rate 5% (wardand municipal
inhabitant tax 3%,(Net profit)
metropolitan
inhabitant tax 2%)
Tax rate 5% (wardInterest…
(Income)Interest/dividend
and municipal
incomeDividend, etc. of listed
income from listed
inhabitant tax 3%,
5
shares,etc.*
Dividend(Interest of debt to acquire metropolitan
shares, etc.*3, *4....
(Income)–incomeshares, etc.)
inhabitant tax 2%)
Retirement income is stipulated, in principle separated from other incomes, to be subject to the current year separate income taxation which is
imposed in the accrual year of income from the retirement (see Page 13).
Aggregation of profit and loss means calculation of the income amount by aggregating negative and positive income according to a certain rule in
the event of where paper loss applies to several types of income amount. Incomes except for separate income taxation are aggregated.
The special collection of metropolitan inhabitant tax on income from the transfer of shares, etc. (see Page 17) is imposed on income from thetransfer of listed shares, etc. remitted to the withholding selection account, included in the income from the transfer from shares, etc. Moreover,the special collection of metropolitan inhabitant tax on dividends (see Page 16) is imposed on income from the interest/dividend of listed shares,
etc. Accordingly, these incomes are not subject to inhabitant tax per income in principle and need not be declared. However, they can be declared
as separate income taxation and included in the tax per income. In this case, the tax on the declared income from the transfer / dividend of sharesis subject to tax deduction (see (5) on Page 12).
On listed shares, etc., where a transfer loss occurs, the aggregation of profit and loss is done between interest/dividend and transfer incomes.
See Page 16 for the abstract context of the listed shares, etc.
Miscellaneous
income, etc. fromforward dealings

Certain incomes fromforward dealings ofcommodities, securities,
etc.

8Exemption from Taxation[The cases where both per income levy and per capita levy are tax-exempt](1) Those who receive public aid and livelihood assistance(2) Persons with disabilities, minors and widows or widowers whose total annual income in the previous year*1
was not more than ¥1,250,000 (less than ¥2,044,000 for employment income recipients)(3) Those whose total annual income in the previous year was not more than the amount established byordinances by local government.
(A) When the principal has a spouse and/or other dependents sharing the same household income:¥350,000(B)×(Total number of principal and spouse, and/or otherdependents sharing the same household income)When the principal does not have a spouse and/or
other dependents sharing the same household income:+¥210,000or lessor less¥350,000(Note) For individuals that fall under (2) or (3), the per income levy is taxed separately on retirement income.
The formula described above is the case for residents in the 23 special wards. For those residing outside the 23 wards of the Tokyo
Metropolitan area, the total annual income amount at which the per capita levy becomes non-taxable may differ depending on themunicipality of residence. For details, please consult the municipality where you reside.

[The case where the per income levy is tax-exempt]
Taxpayers whose total net income for the previous year 2 is less than the following amount are qualified for tax-exempt.
(A) When the principal has a spouse and/or other dependents sharing the same household income:*¥350,000

×(Total number of principal and spouse, and/or otherdependents sharing the same household income)(B) When the principal does not have a spouse and/or
other dependents sharing the same household income:+¥350,000¥320,000or lessor less(Note) Per income levy is taxed separately on retirement income.
*1 This amount is the income prior to subtraction of a loss carryover deduction.
*2 This amount is the income subsequent to subtraction of a loss carry-over deduction.

Part-time Income
The income earned through part-time work is treated as income from salary, and the inhabitant tax is treated as shownin the following table.
The table below is applicable in the case of a resident of one of the 23 wards of the Tokyo Metropolitan area who has no
dependents.
Annual income frompart-time work
¥1,000,000 or lessOver ¥1,000,000 and up to¥1,030,000
Over ¥1,030,000

Will tax be levied or not?
Inhabitant tax
Per income levy

Per capita levy

Income tax(Reference)

Not taxed

Not taxed

Not taxed

Taxed

Taxed

Not taxed

Taxed

Taxed

Taxed

(Note) For those who reside outside the 23 wards of the Tokyo Metropolitan area, the amount of income for which per income levy is not taxable varies
depending on the municipality of residence (applicable to annual incomes of ¥930,000, ¥965,000, or ¥1,000,000). For details, please consult themunicipality where you reside.

9

Deductions from Income
Some deductions can be made from your income in calculating your inhabitant tax as listed below. This system aims totake individual taxpayer’s circumstances into consideration in levying the tax, including the number of dependents aswell as expenses incurred due to illness and/or disaster.
Category

Deduction for
casualty losses

Deduction from income on inhabitant tax for
FY2020 (R2)
Of the amounts (1) and (2), the larger one is subject
for deduction:(1) (Losses (excluding compensation for insurance
benefits, etc.)) − (Total net income, etc.) × 10%(2) (Expenses related to disasters) − ¥50,000(Medical expenses(excluding
compensation for
insurance benefits,etc.) in 2019 (R1))

Deduction for
medical expenses–(Reference) Deduction from income on income tax
for 2019 (R1)Same as the left
(Note) The deduction may differ depending on the
total net income and other factors(Total net income) × 5%
(Not exceeding ¥100,000)

Maximum amount of deduction is ¥2,000,000.
[Exception for medical expenses deduction*1](Purchase costs for certain
non-prescription OTC medicines– ¥12,000(excluding compensation for
insurance benefits, etc.) in 2019
(R1))
Maximum amount of deduction is ¥88,000.

Same as the left
(Note) The deduction may differ depending on the
total net income and other factors.
(Calculation based on the amount of medical
expenses, etc. paid in 2019 (R1))

Deduction for social
Amount paid in 2019 (R1)
Amount paid in 2019 (R1)
insurance premiums
Deduction for small
enterprise mutual Amount paid in 2019 (R1)
Amount paid in 2019 (R1)
aid premiums(1) General life insurance premiums… (Enrollment in or before 2011 (H23)) up to ¥35,000 (Enrollment in or before 2011 (H23)) …up to ¥50,000… (Enrollment in or after 2012 (H24)) up to ¥28,000 (Enrollment in or after 2012 (H24)) ……up to ¥40,000(2) Nursing care insurance premiums
Deduction for life
… (Enrollment in or after 2012 (H24)) up to ¥28,000 (Enrollment in or after 2012 (H24)) ……up to ¥40,000
insurance premiums(3) Personal pension insurance premiums… (Enrollment in or before 2011 (H23)) up to ¥35,000 (Enrollment in or before 2011 (H23)) …up to ¥50,000… (Enrollment in or after 2012 (H24)) up to ¥28,000 (Enrollment in or after 2012 (H24)) ……up to ¥40,000( 1 ) + ( 2 ) + ( 3 ) Deduction total up to ¥70,000(1) + (2) + (3) Deduction total up to ¥120,000
Earthquake insurance premiums………up to ¥25,000 ............................................................... up to ¥50,000
As a transitional measure, the original deduction for
As a transitional measure, the original deduction for
casualty insurance premiums shall apply to insurance casualty insurance premiums shall apply to insurance
Deduction forpremiums paid for long-term casualty insurance
premiums paid for long-term casualty insurance
earthquake
contracts entered into by the end of 2006 (H18)
contracts entered into by the end of 2006 (H18)
insurance premiums . .............................................................. up to ¥10,000 . .............................................................. up to ¥15,000
When the earthquake insurance premium deduction
When the earthquake insurance premium deduction
and transitional measure are both used
and transitional measure are both used............................................................... up to ¥25,000 ............................................................... up to ¥50,000
Principal, spouse and dependents sharing the same
household income (per capita)...................................................................... ¥260,000 ...................................................................... ¥270,000
Deduction for(When the principal is a person with a severe disability
persons with...................................................................... ¥300,000) (................................................................... ¥400,000)
disabilities(When the spouse or other dependent sharing the same
household income is a person with a severe disability
living together with the principal .................¥530,000) (.................................................................. .¥750,000)
Deduction for
When the principal is a widow (widower) .... ¥260,000 ...................................................................... ¥270,000
widows*2*3
Specified widows ......................................... ¥300,000 ...................................................................... ¥350,000(widowers)
Deduction for
When the principal is a working student....... ¥260,000 ...................................................................... ¥270,000
working students*2............................................................. up to ¥330,000 ............................................................. up to ¥380,000
Deduction for
spouses*2
Elderly spouse over 70 years old ......... up to ¥380,000 ............................................................. up to ¥480,000
Special deduction............................................................. up to ¥330,000 ............................................................. up to ¥380,000
for spouses*2(To the next page)10

(Continued from the previous page)
Category

Deduction for
dependents*2

Basic deduction*4
*1
*2
*3
*4

Deduction from income on inhabitant tax for
FY2020 (R2)
General dependent (over 16 and under 19 years old)...................................................................... ¥330,000
Specified dependent (over 19 and under 23 years old)...................................................................... ¥450,000
General dependent (over 23 and under 70 years old)...................................................................... ¥330,000
Elderly dependent (over 70 years old) .......... ¥380,000
Elderly parents of the principal or spouse living together
with the principal (over 70 years old) ............ ¥450,000...................................................................... ¥330,000(Reference) Deduction from income on income tax
for 2019 (R1)...................................................................... ¥380,000...................................................................... ¥630,000...................................................................... ¥380,000...................................................................... ¥480,000...................................................................... ¥580,000...................................................................... ¥380,000

If you receive an exception for the medical expenses deduction, you are not eligible to receive the usual medical expenses deduction.
There are certain income requirements that apply to the deductions for widows (widowers) down to the deductions for dependents.
For the inhabitant tax on individuals on or after the FY2021 (R3) portion, there will be a change in the widow (widower) deduction system.
Regarding the income tax on or after the 2020 (R2) portion and the inhabitant tax on individuals on or after the FY2021 (R3) portion, although
the basic deduction amount will be raised by ¥100,000, the deduction amount will be gradually reduced or eliminated when the total income
amount exceeds ¥24,000,000 (employment income exceeding ¥25,950,000).

Tax Deduction
The tax credit is the amount of deduction in the tax amount after calculation. The credit for inhabitant tax includes thefollowing:(1) Tax Deduction for Dividend
For a certain dividend income on which consolidated taxation is imposed, the amount calculated by multiplying
the income amount by a certain percentage can be deducted.

(2) Deduction for Foreign Taxes
For income, which was earned in a foreign country and on which the taxes, which are equivalent to income tax
and inhabitant tax in such country, have been already imposed in that country, the amount calculated by aspecified method can be deducted.
(3) Tax Deduction for Donation
Donation exceeding ¥2,000 to a local government or certain organizations can be deducted from inhabitant tax on
individuals.
Type of donation(1) Donation to local government (Hometown tax payment
donation)*1 *2(2) Donation to Community Chest of Tokyo and Japan Red
Cross (Tokyo)(3) Donation designated by the ordinance of the prefectural
government*3(4) Donation designated by the ordinance of the municipal
government*4(5) Donation designated by the ordinance of the prefectural andmunicipal government*3 *4*5

Tax credit for donation
Standard deduction (10%) + Special deduction*1
Standard deduction (10%)
Standard deduction (4% for metropolitan inhabitant tax)
Standard deduction (6% of ward and municipal inhabitant tax)
Standard deduction (4% of metropolitan inhabitant tax + 6% ofward and municipal inhabitant tax)

*1 According to the FY2019 (R1) taxation system reforms, a system has been established in which the Minister of Internal Affairs andCommunications designates local governments that comply with the standards as subjects for hometown tax payment donation (special
deduction), which will apply to donations made on or after June 1, 2019 (R1). (This designation is made according to requests submitted
by local governments.)*2 Donations made to the Tokyo Metropolitan Government on or after June 1, 2019 (R1) will not be applicable to the hometown tax payment
donation (special deduction). Note that the donations concerned will continue to be subject to the standard deduction. For other local
governments, please consult each municipality.
*3 Of the donations eligible for deduction from income tax, the Tokyo Metropolitan Government has designated donations to public-interest
corporations, school corporations, social welfare corporations, authorized NPOs, etc. having their principal offices in Tokyo.
*4 For details of donations designated by the ordinance of municipal governments, please consult the municipality where you reside.
*5 According to the taxation measures in the emergency economic measures to cope with the COVID-19, items that are deemed to be
donations shall be included. For an overview of the taxation measures, see Page 90.

[Methods of calculation]
1. Standard deduction (Used for all applicable donations)
Metropolitan inhabitant tax: (The lower amount of either A or B – ¥2,000) × 4%
Ward and municipal inhabitant tax: (The lower amount of either A or B – ¥2,000) × 6%
A: Total amount of applicable donations
B: 30% of total net income, etc.
2. Special deduction (Used only for hometown tax payment donation)
With regard to hometown tax payment donation, the following amount is added to the amount of standard
deduction obtained in 1. above. However, it is capped at 20% of the amount of per income levy of inhabitant tax
on individuals (amount after deduction of adjustment deduction).
Metropolitan inhabitant tax:
(Total amount of hometown tax payment donation – ¥2,000) × (90% – Income tax rate* × 1.021) × 2/5
Ward and municipal inhabitant tax:
(Total amount of hometown tax payment donation – ¥2,000) × (90% – Income tax rate* × 1.021) × 3/5* Income tax rate is the tax rate applied in Page 65.

11[Methods of application]
To be eligible for tax credit for donations, fill in the necessary fields under “Items pertaining to inhabitant tax” inTable 2 of the final income tax return form, attach your receipts, and file the return at the taxation office. (Those
who are only subject to inhabitant tax on individuals and not subject to income tax should file for inhabitant tax
returns at the municipality of residence.)
Starting from April 2015 (H27), when individuals receiving salary who are not required to file final tax returns
make hometown tax payment donations, a system has been introduced to request the municipality receiving the
donation to apply for the deduction on behalf of the individual, in order to receive a deduction without having tofile a final return. (“Hometown Tax Payment Donation One-stop Special System”*)
However, even though people apply a one-stop exception, this system does not apply under circumstances where
donations are made to more than five municipalities or declaration for other deductions are made, in which case a
final tax return for tax deduction by donations must be filed.
* Donations to the Tokyo Metropolitan Government on or after June 1, 2019 (R1) will not be subject to the Hometown Tax
Payment Donation One-stop Special System.
For other local governments, please consult each municipality.

(4) Adjustment Deduction
The amount calculated by applying the following formula is reduced from the per income levy in order to adjust
the increase in burden on taxpayers deriving from the difference in personal exemptions of income tax andinhabitant tax in connection with the transfer of taxation resources in FY2007 (H19).
When the total taxable income subject to inhabitant tax on individuals is ¥2,000,000 or less
5% (2% metropolitan inhabitant tax and 3% ward and municipal inhabitant tax) of the smaller amount of either(A) or (B) is deducted.
(A) Total difference in personal exemptions** The personal exemption refers to the difference in the exemptions of income tax and inhabitant tax such as the
deductions for persons with disabilities, widows (widowers), working students and spouses as well as the special
deduction for spouses, the deduction for dependents and the basic deduction.

(B) Total taxable income subject to inhabitant tax on individuals
When the total taxable income subject to inhabitant tax on individuals exceeds ¥2,000,000
Deduction of

5% (Metropolitan inhabitant tax 2% and ward and municipal inhabitant tax 3%) of{Total differences in personal exemptions −(Total taxable income subject to inhabitant tax on individuals − ¥2,000,000)}** When the amount is less than ¥2,500, then ¥2,500 is deducted (¥1,000 for the metropolitan tax and ¥1,500 for the ward andmunicipal tax).

(5) Deduction of Metropolitan Inhabitant Tax on Dividends and Metropolitan Inhabitant Tax on
Capital Gain from Shares, etc.
When income is declared on which metropolitan inhabitant tax on dividend income (see Page 16) or metropolitan
inhabitant tax on capital gain from shares, etc. (see Page 17) is imposed, such income is imposed as per income
levy and the tax on dividends or tax on share-derived capital gains, etc. collected earlier by special collection is
deducted from the amount of per income levy. If such amount exceeds the amount that can be fully deducted, theportion exceeding deduction is appropriated to the per capita levy or refunded.

Special housing loan deduction on inhabitant tax on individuals
Those who took up or will take up residence between 2009 (H21) and the end of December 2021 (R3), and who have a
housing loan deduction that cannot be fully deducted on income tax, are eligible for deduction of the undeducted
portion on the inhabitant tax (per income levy) for the next fiscal year.
Eligible persons:Among those who took up or will take up residence any time between 2009 (H21) and the endof December 2021 (R3) and receive housing loan deduction on income tax, and who have a
housing loan deduction that cannot be fully deducted on income tax
Deduction amount: The smaller amount of the following is applied:
The amount of undeducted portion of the previous year’s possible income tax deduction for
housing loan
Previous year’s total net income subject to income tax, etc. × 7% (up to ¥136,500)** If residency begins before March 31, 2014 (H26), then multiplied by 5% (up to ¥97,500)(Note) In order to receive this deduction, it is necessary to receive the income tax housing loan deduction via final tax return or
year-end adjustment. However, there is no need to make a special declaration to the ward, city, town, or village only for thisdeduction.

12

Tax on Retirement Income
Retirement income, including retirement allowances, is taxed separately from other types of income. Generally,
income tax and special income tax for reconstruction, together with inhabitant tax are subject to special collection at
the time of receiving payment of retirement allowance.
(1) Calculation of Tax Amount*1(Amount of
retirement
allowance)−(Deduction for
retirement income)×

1/2

Tax rate for per income levy
(Metropolitan inhabitant tax 4%, Ward andMunicipal inhabitant tax 6%)

×(2) Deduction Amount for Retirement Income
Years ofservice*2
20 yearsor less
Over 20years

Deduction¥400,000 × years of service(¥800,000 when the deduction amount is lessthan ¥800,000)¥700,000 × (years of service − 20 years) +¥8,000,000*1 Not applicable to retirement allowance to
executives, etc. with 5 or less years of service as
an executive, etc.
*2 The years of service are rounded up (even if thefraction is only a day) in the calculation.

[Example]
The case where a worker living in one of the 23 special wards retires during 2020 (R2) after a period of 30 years employment
and receives a retirement allowance of ¥16,000,000:
 Deduction = ¥700,000 × (30 years − 20 years) + ¥8,000,000 = ¥15,000,000
 Retirement allowance minus the deduction amount for retirement income = ¥16,000,000 − ¥15,000,000 = ¥1,000,000
 Tax amount =Metropolitan inhabitant tax: ¥1,000,000 × 1/2 × 4% = ¥20,000 (rounding down amounts less than ¥100)
Total = ¥50,000
Ward inhabitant tax:
¥1,000,000 × 1/2 × 6% = ¥30,000 (rounding down amounts less than ¥100)

 When the Taxpayer Retires in the Middle of the Year
The taxpayer will receive a Tax Notice from the municipal government office for the portion of the
taxpayer’s inhabitant tax that, due to retirement, can no longer be deducted from his or her monthly pay by
special collection. However, the taxpayer has inhabitant tax by special collection imposed in the following
cases:(1) When the taxpayer finds employment with another company and requests continued special collection(2) When the taxpayer retires during the period between June 1 and December 31 and requests that theremaining tax will be withheld in a lump sum from their retirement allowance, etc. by special collection(3) When the taxpayer retires between January 1 and April 30 of the following year, and the retirement
allowance to be paid by May 31 exceeds the outstanding tax amount (excluding when (1) is applicable)

Capital Gains on Real Estate
In principle, capital gains are income earned by transferring assets such as real estate, machinery and equipment.
Capital gains are aggregated with other income to calculate the tax amount. Capital gains on lands (including existingrights on lands) and buildings, however, are calculated separately from other income for taxation purposes. This also
applies to national income tax.
The capital gain on the land/buildings that were owned for over 5 years as of January 1 of the year when the transfer
was made is considered as the long-term capital gain, while the capital gain on the land/buildings that were owned for
5 years or less is classified as short-term capital gain. The tax calculation differs between these two categories.

(1) Calculation of Taxable Capital Gain
Transfervalue−

Acquisition expenses +Transfer expenses−

Amount of special
deduction=

Taxable capital gain The term “acquisition expenses” refers to the total purchase cost and handling fees incurred when the transferredasset was acquired. When the actual cost is unclear or less than 5% of the transfer value, the acquisition cost will be
5% of the transfer value.
 The term “transfer expenses” refers to brokerage commissions, stamp fees and compensation for removal incurred
directly related to the transfer and demolition expenses required for land transfer after the demolition of thebuilding on the land.
 The amount of special deduction is applicable to one of the items in the table shown on Page 14. However, whenmore than one is applied, the aggregated amount of special deduction is up to ¥50,000,000.

13 Special deduction
Description
Deduction(1) Transfer of land/buildings for the purpose of expropriation¥50,000,000(2) Transfer of building and land, etc. for residential use*1¥30,000,000(3) The case where the house, land, etc. that an ancestor provided for residential use is¥30,000,000
transferred.*1(4) Transfer of land for specific land readjustment project, etc. executed by the Urban¥20,000,000
Renaissance Agency, etc.
(5) Transfer of land, etc. for specific residential sites development projects, etc.
¥15,000,000(6) Transfer of agricultural lands, etc. for agricultural land ownership rationalization, etc.
¥8,000,000(7) Transfer of low-use and unused land, etc.*2¥1,000,000*1 In the case the transfer is as mentioned in (2), (3), the special deduction amount from the transfer income amount related to thesetransfers is limited to ¥30,000,000.
*2 (7) will be applicable in the case of transfers during the period from July 1, 2020 (R2) to December 31, 2022 (R4).

 Special Deduction of ¥10,000,000 from Long-term Capital Gains on Transfer of Land, etc. Acquired in 2009
(H21) or 2010 (H22)
When individuals or corporations transfer the lands, which were acquired between January 1, 2009 (H21) and
December 31, 2010 (H22) and owned for over 5 years as of January 1 in the year of the transfer, they can receive thededuction of ¥10,000,000 from the long-term capital gain on the transfer concerned (up to the amount of capital gain
on transfer when the amount is less than ¥10,000,000).

(2) Calculation of Taxable Long-term Capital Gain(A) General long-term capital gain
Amount of taxable long-term capital gain × 5% (15.315% for income tax and special income tax forreconstruction)(B) Long-term capital gain on good residential sites, etc.
(When the aforementioned special deduction of ¥1,000,000 to ¥50,000,000 is applied, the below (a) and (b)cannot be applied.)(a) When the taxable long-term capital gain is ¥20,000,000 or less
Amount of taxable long-term capital gain × 4% (10.21% for income tax and special income tax forreconstruction)(b) When the taxable long-term capital gain exceeds ¥20,000,000¥800,000 (¥2,042,000 for income tax and special income tax for reconstruction) + (taxable long-term
capital gain – ¥20,000,000) × 5% (15.315%for income tax and special income tax for reconstruction)
 Special Tax Treatment of Reduced Income Tax Rates for Long-term Capital Gains from Transfer of Residential
Property
For taxable long-term capital gain when residential property, including houses and land, which had been owned for over
10 years as of January 1 of the year of the transfer, the following tax rates are applied after the special deduction of¥30,000,000 is made except when the special deduction was applied in the previous year or two years before.
Taxable long-term capital gain

Tax rate

Portion up to ¥60,000,000

4%(10.21% for income tax and special income tax for reconstruction)

Portion over ¥60,000,000

5%(15.315% for income tax and special income tax for reconstruction)(Note 1) Transfers to relatives are not applicable.
(Note 2) The special treatment of reduced tax rate cannot be applied together with the special treatment of long-term capital gains earned by the
replacement of specified residential property.

(3) Calculation of Taxable Short-term Capital Gain(A) General short-term capital gain
Amount of taxable short-term capital gain × 9% (30.63% for income tax and special income tax forreconstruction)(B) Short-term capital gain on transfer to the central or local government, etc.
Amount of taxable short-term capital gain × 5% (15.315% for income tax and special income tax forreconstruction)

14

Calculation of the Inhabitant Tax for FY2020 (R2)
[Example]

Details Head of household
occupation:
Company employee

Income Family members:
Head of household,spouse, two children (20and 17 years), spouse andchildren have no income

Income deduction

 Employment income for2019 (R1):¥5,000,000
Per incomelevy Social insurance
premiums:¥500,000 Life insurance premiums(enrolled on or after Jan.
1, 2012 (H24)):¥75,000

Total taxable income

 Personal pension
insurance premiums(enrolled on or after Jan.
1, 2012 (H24)):¥75,000

Per
incomelevy
amount Earthquake insurance
premiums:¥20,000
 Donation to municipality:(Request not made forapplication of One-stopSpecial System)¥30,000

Per capita
levy¥5,000,000

Employment income deduction
IncomeSocial insurance premium
deduction(B)(C)¥1,540,000 (B) See Page 8.
¥3,460,000 (A) − (B)Total tax

 Donation to school
designated by Tokyo or
municipal ordinance:¥20,000(D)¥500,000 (D) Amount paid during 2019 (R1)

(E)

¥56,000(E) General life insurance premium
deduction ¥28,000 + Personal
pension insurance premium
deduction ¥28,000.
(See Page 10.)(F) Earthquake insurance premium¥20,000 × 1/2(G) See Page 10.
(H) ¥450,000 (20 years) + ¥330,000(17years)(I) See Page 11.
Total of (D) to (I)(C) − (J) (round down amounts lessthan ¥1,000)(K) × 4%(K) × 6%

Earthquake insurance
premium deduction
Spouse deduction(F)¥10,000(G)¥330,000

Dependent deduction(H)¥780,000

Basic deduction
Total deduction

(I)
(J)

¥330,000¥2,006,000(K)¥1,454,000

(L)
(M)

¥58,160¥87,240(N)¥6,600(O)¥9,900(P)¥11,429(Q)¥17,143

Metropolitan inhabitant tax
Ward inhabitant tax

(R)
(S)

¥1,500 (R) and (S)¥3,500 See Page 6.

Metropolitan inhabitant tax(T)¥41,600(L) − (N) − (P) + (R) (round down
amounts less than ¥100)

Ward inhabitant tax(U)¥63,600(M) − (O) − (Q) + (S) (round down
amounts less than ¥100)

Total

(V)

¥105,200 (T) + (U)Metropolitan inhabitant tax
Ward inhabitant tax
Adjustment deduction(Metropolitan inhabitant tax)
Adjustment deduction (Wardinhabitant tax)Taxcredits Donation deduction(Metropolitan inhabitant tax)
Donation deduction (Wardinhabitant tax)

Per capita levy
amountExplanation(A)

Life insurance premium
deduction

 Address:
Within Tokyo’s 23 wards

In this example

Total earnings(N) and (O)See Page 12.

(P) and (Q)See Page 11.

Metropolitan Inhabitant Tax on Interest Income
The metropolitan inhabitant tax on interest income, together with income tax and special income tax for reconstruction,
which are national taxes, are imposed on the interest on deposits and savings at financial institutions, etc., separately fromother income.
[Taxpayers]
Individuals who receive interest, etc. from financial institutions*.
* Corporations have become exempted from taxation on interest, etc. received from financial institutions on or after January 1, 2016
(H28).
[Tax payment]
Amount of interest, etc.

×5%(Note) In addition to this, income tax and the special income tax for reconstruction (15.315%) are imposed.
[Due date and procedures for tax payment]
The financial institutions, etc. to pay the interest withhold the metropolitan inhabitant tax on interest income by special collection at
the time of paying interest and pay the total monthly tax by the 10th of the next month.
In Tokyo, the Chuo Metropolitan Taxation Office (Metropolitan Inhabitant Tax on Interest Income Group) handles all theprocedures for declaration and payment of the metropolitan inhabitant tax on interest income collected through special collection.

 Taxable Items
 Interest of public bonds excluding special public bonds (such as government bonds, municipal bonds, listed bonds and publicly
offered bonds)*
 Interest of bank deposits, credit association deposits, etc.
 Interest of in-house saving deposits, etc.
* Interest on debentures, underlying the judgement as the family corporation and to be received by shareholders, etc., is subject to the tax on

aggregate income and thus excluded from this tax (see Page 7).
(Note) Interest, etc. on special public bonds paid on January, 1 2016 (H28) or after is excluded from the taxation on interest income and subject to the taxation on
dividend.

15

Metropolitan Inhabitant Tax on Dividend Income
The metropolitan inhabitant tax on dividend income, together with income tax and special income tax for reconstruction,
which are national taxes, are imposed on the dividends on the listed shares, the redemption profit of discount bonds, etc.,
separately from other income. Dividends, etc. in tax-exempt accounts on tax-exempt rules for small investments, etc.
(such as NISA [Nippon (Japan) Individual Savings Account], Funded NISA, and Junior NISA) are exempted fromtaxation (see Page 17).
[Taxpayers]
Individuals residing in Tokyo when receiving the dividends, etc. of listed shares, etc. and the redemption profit ofdiscount bonds.
[Tax payment]
Amount of dividends, etc. of listed shares, etc.
and the redemption profit of discount bonds

×5%(Note) In addition to this, income tax and the special income tax for reconstruction (15.315%) are imposed.
[Due date and procedures for tax payment]
The listed companies, which pay dividends, etc. or redemption profit of discount bonds, withhold metropolitan inhabitant
tax by special collection at the time of such payment and pay the total monthly tax by the 10th of the following month.
In Tokyo, the Chuo Metropolitan Taxation Office (Metropolitan Inhabitant Tax on Interest Income Group)
handles all the procedures for declaration and payment of the metropolitan inhabitant tax on dividend income collected
through special collection.

 Taxable Items
 Dividend, etc. of listed shares, etc.*
 Redemption profit of discount bonds not in the specific account (except for the same imposed tax at issuance)* Listed shares, etc.
It includes the listed shares, etc.※, the investment trust for which its beneficiary right related to its setting is publicly offered, specificpublic bonds (such as government bonds, municipal bonds, listed bonds and publicly offered bonds).
※ Dividends received by a major shareholder owning 3% or more of total shares are subject to the tax of aggregate income (seePage 7) and not the tax per dividend.
(Note) Since January 1, 2016 (H28), the specific public bonds, etc. have been included in the listed shares, etc.

Special treatment when taking dividends, etc. on listed shares, etc.

into the withholding selection accountFor dividends, etc. of listed shares, etc. remitted into the withholding selection accounts (hereinafter referred toas “Dividends, etc. remitted to the withholding selection account”), such income is calculated separately fromthe dividends, etc. of listed shares, etc. which are not in such accounts.
<Outline of special treatment applicable to dividends, etc. remitted to the withholding selection account>Taxpayers:
Individuals residing in Tokyo as of January 1 of the year in which they are eligible to receive dividends, etc. on
listed shares, etc. through the withholding selection accountTax Payment:
Amount of dividends, etc., of listed shares, etc.
×5%
remitted to the withholding selection account** It is the amount deducted from the transfer loss of the listed shares, etc. remitted to the withholding selection
account (see Page 17) from the dividend, etc. of the listed shares, etc. remitted to the withholding selection
account.
(Note) In addition to this, income tax and the special income tax for reconstruction (15.315%) are imposed.
Due Date:
The securities companies, etc. handling the payment of dividends, etc. withhold metropolitan inhabitant tax on
dividends, etc. by special collection at the time of paying dividends and pay the total annual tax by January 10thof the following year.
Taxable Items:
Of the amount that is taxable for metropolitan inhabitant tax on dividend income, dividends, etc. receivablethrough the withholding selection account** Since January 1, 2016 (H28), there has been scope to remit the specific public bonds, etc. to the withholding
selection account and interest form the specific public bonds, etc. is also subject to this taxation.

16

Metropolitan Inhabitant Tax on Capital Gain from Shares, etc.
Metropolitan inhabitant tax on capital gains, etc. from listed shares, etc., together with income tax and special income
tax for reconstruction, which are national taxes, are imposed on such capital gains (income after aggregating yearly
profits and losses in trading) remitted to the withholding selection account. Capital gains, etc. on small amounts of listed
share, etc. in tax-exempt accounts or accounts opened on behalf of a minor under the system for tax exemption on
investments for small amounts (NISA, Funded NISA, and Junior NISA) are tax-exempt.
[Taxpayers]
Individuals who reside in Tokyo as of January 1 of any given year in which payment becomes due for capital gains on listed shares,
etc. remitted to the withholding selection account[Tax payment]
Income, etc. derived from capital gains on listed shares, etc.
remitted to the pertinent withholding selection account×

5%(Note) In addition to this, income tax and the special income tax for reconstruction (15.315%) are levied.
[Due date and procedures for tax payment]
The securities companies, etc., which handle the payment of income from capital gains on listed shares, etc. remitted to thewithholding selection account, withhold metropolitan inhabitant tax on capital gains from listed shares, etc. by special collection at
the time of paying such capital gains and pay the tax by January 10th of the following year. In Tokyo, Chuo Metropolitan Taxation
Office (Metropolitan Inhabitant Tax on Interest Income Group) handles all the procedures for declaration and payment of the tax
collected through special collection.

 Taxable Items
Income from capital gains on listed shares, etc. remitted to the withholding selection account* (see Page 16)* Starting on January 1, 2016 (H28), specified public bonds are available for receipt in a withholding selection account and thecapital gains, etc. (including the redemption profit of the discount bonds) are subject to taxation on income from capital gains
on shares, etc.

 Aggregation of Profit / Loss between the Transfer Loss and the Dividend of the Listed Shares, etc.
In case the transfer loss of the listed shares, etc. occurs in a withholding selection account, the loss is aggregated with the dividendof the listed shares, etc. in such account (see Page 16).
In addition, to apply the aggregation of profit / loss with the listed shares, etc. which are not in such withholding selection accountor the carry-forward deduction of the transfer loss, the final income return filing or the inhabitant tax declaration is separately
required (see Pages 6 and 8).
(Note) Since January 1, 2016 (H28), the transfer loss and interest, etc. of the specific public bonds has been subject to theaggregation of profit / loss, etc.

 System for Tax Exemption on Investments of Small Amounts (NISA, Funded NISA) and Tax
Exemption on Investments of Small Amounts for Minors (Junior NISA)Dividend income, etc. and capital gains on small amounts of listed share, etc. in tax-exempt accounts or accounts
opened on behalf of a minor are tax-exempt, including metropolitan inhabitant tax.
In addition, small investments, etc. include listed shares, publicly offered stock investment trusts, etc., but exclude
specific public bonds, public bonds investment trusts, etc.
NISA

Funded NISA

Junior NISA*

Eligible for tax exemption

Dividends, etc. and capital gains ontransfer from small amounts of listed
share, etc. in tax-exempt accounts

Dividends, etc. and capitalgains on transfer from certain
publicly offered stock
investment trusts, etc. in
tax-exempt accounts

Dividends, etc. and capital gains ontransfer from small amounts of listed
share, etc. in tax-exempt accounts
opened on behalf of a minor.

Account holder (person
eligible for tax exemption)

Residents, etc. of age 20 years and above on January 1 of the year that theaccount is opened

Period during which
account may be opened

10-year period from Jan. 1, 2014 (H26)
to Dec. 31, 2023 (R5)

Withdrawal restrictions
Number of new acceptableaccounts (per year)
Amount of tax-exempted
investment
Tax-exempt period
Total amount oftax-exempted investmentNone
1 account for one person (selective
system with funded NISA)The upper limit for the amount of new
investment is ¥1,200,000
For 5 years
Maximum ¥6,000,000(¥1,200,000 × 5 years)

25-year period from Jan. 1,
2018 (H30) to Dec. 31, 2042
(R24)

Residents, etc. under 20 years of age
on January 1 of the year that theaccount is opened, or born in the year
8-year period from Apr. 1, 2016 (H28)
to Dec. 31, 2023 (R5)
Restricted

1 account for one person(selective system with NISA)The upper limit for the amountof new investment is ¥400,000
For 20 years
Maximum ¥8,000,000(¥400,000 × 20 years)

1 account for one person
The upper limit for the amount of new
investment is ¥800,000
For 5 years
Maximum ¥4,000,000(¥800,000 × 5 years)(Note) In principle, withdrawals from Junior NISA are available from Jan. 1 of the year when the account holder turns 18 years
old as of Mar. 31 in the same year. If withdrawals are made against this restriction, dividend income and capital gain on
stocks shall be subject to taxation, treated as if dividends were paid or transfer was made at the time of withdrawal.

17

Local Government Consumption Tax (Prefectural Tax) andConsumption Tax (National Tax)
These are taxes that are imposed on transactions such as the provision of services and the sale of products and goods.
Transactions that incur consumption tax also incur local government consumption tax.
In principle, these taxes are paid by business owners. However, they are added to the price of products, etc., and areultimately borne by the consumer.
[Taxpayers](1) Domestic transactions
Individual business operators and corporations that engage in businesses that provide services, and the transfer and/or lease of
assets(2) Import transactions
Those who receive foreign goods from bonded areas
Measures to reduce the burden of tax administration
The following measures have been implemented in order to reduce the burden of tax administration on business owners.
▶ Tax exemption point system for business owners: Business owners with taxable sales revenue (without taxes) below¥10,000,000 during the standard period (in the case of an individual
business operator, the year before the preceding year and in the case ofa corporation, the year before the previous fiscal year) will be
exempted from taxation.
(Note) Even if the taxable sales revenue is below ¥10,000,000 during the standard period, if the taxable sales revenue for the specific period
exceeds ¥10,000,000, the tax exemption point system for business owners is not applied and the business owner will impose taxation.
(The specific period referred to is from January 1 to June 30 for individual business operators and, in principle, the six-month period
from the start of the previous fiscal year for corporations.)
Total expenditure such as salaries may be used as the criteria of ¥10,000,000 during the specific period, in place of taxable sales
revenue.

▶ Simple taxation system: Business owners with taxable sales revenue below ¥50,000,000 for the standard period may selectthe simple taxation system by submitting a notification beforehand. This system calculates theamount of consumption tax to be paid based on taxable sales revenue.

(Note) In case that the expensive specific assets is purchased in stock during the period that the tax exemption for small-sized business andsimple taxation are not applied, the tax exemption point system for business owners is not applied for a certain period and suchbusiness owners become taxable. Moreover, the simple taxation is also not in the same way (expensive specific assets mean inventory
assets at a taxable purchase price of ¥10,000,000 or more at one trade unit).

[Tax payment]▶ Calculation method for consumption tax of 10% (National tax portion: 7.8%, local government tax portion: 2.2%)(Reduced tax rate 8% (National tax portion: 6.24%, local government tax portion: 1.76%))(Note) The items subject to the reduced tax rate are foods and beverages excluding alcoholic beverages and food eaten at restaurants, etc.,
and newspapers that are issued two or more times each week for which subscription contracts have been entered into.

(1) Domestic transactions
Amount of consumption tax (national tax)
General tax: Taxable sales revenue (tax exclusive) × 7.8% (6.24%) tax rate – Taxable purchases (tax inclusive)× 7.8/110 (6.24/108)
Simple tax: Taxable sales revenue (tax exclusive) × 7.8% (6.24%) tax rate –( Taxable purchases (tax exclusive) × 7.8% (6.24%) tax rate × Deemed purchase rate* )*Business
category

Category 1(Wholesale
business)

Category 2(Retailbusiness, etc.)

Category 3(Manufacturingbusiness, etc.)

Category 4(Otherbusinesses)

Category 5(Servicebusiness, etc.)

Category 6(Real estatebusiness)

Deemedpurchase rate

90%

80%

70%

60%

50%

40%

Amount of local government consumption tax (prefectural tax): Amount of consumption tax × 22/78 tax rate(2) Import transactions
Amount of consumption tax (national tax): (Customs duty value + customs duty, etc.) × 7.8% (6.24%) tax rate
Amount of local government consumption tax (prefectural tax): Consumption tax × 22/78 tax rate

[Due date and procedures for tax payment](1) Domestic transactions▶ Individual business operators: In principal, tax imposed on activities for the period from January 1 to December 31 are to be
filed with the taxation office, and payment made, by the end of March in the following year.
▶ Corporations: In principle, tax filing and payment are to be made within two months from the day after the last day of the
fiscal year.
(Note 1) Business owners whose amount of consumption tax for the year in the preceding taxation period exceeds a certain amount, and businessowners filing taxes for an arbitrary interim period, must submit an interim return and make payment.
(Note 2) Corporations which have received special case application regarding the extension of the due date for filing a tax return forcorporation tax can receive special case application of a one month extension to the filing due date from the taxable period in which
the last day of the business accounting year ending on or after March 31, 2021 (R3) belongs.

(2) Import transactions
In principle, filing and payment are to be made to the customs office of jurisdiction before the foreign goods are received fromthe bonded area.
 Local government consumption tax (prefectural tax) is filed and paid to the taxation office or customs office together with
consumption tax (national tax). For further details, please consult with the taxation office (see Page 102).

18

Taxes Related to WorkBusiness Tax on Individuals
The business tax is imposed on individually-owned businesses, particularly those designated under the Local Tax Act andother laws. At present, the law designates a total of 70 different types of businesses (legally designated industry sectors),
and most businesses are subject to taxation.
(Note) Those who own business property (machinery, equipment, etc.) are advised to read the section on fixed assets tax (depreciable
assets) on Page 31.

[Taxpayers]
Individuals who maintain offices and/or business establishments in the Tokyo Metropolitan Prefecture to conduct any
type of legally designated industry sectors.
(Note) For individuals engaged in business without having an office, etc., the personal address or place of residence related mostclosely to the said business is regarded as the office or place of business.

[Tax payment]
As to the calculation method of tax, see the “Amount of Tax Payment” on Page 20.
[Due date and procedures for tax payment]
In principle, taxpayers shall pay the tax twice a year, in August and November based on the Tax Notice that is sent inAugust from the Metropolitan Taxation Office or its Branch Office.
Separately from the description above, in special cases such as when submitting an income tax revised return, whencorrections and determinations have been made, or when a business has been closed down, filing should be made by thedue date mentioned in the Tax Notice.
For details on procedures for tax payment, see Pages 74 to 77.

 List of Jurisdictions of the Metropolitan Taxation Offices in the 23 Special Wards Pertaining
to Business tax on Individuals
Taxation office

Jurisdiction areas

Taxation office

Jurisdiction areas

Chiyoda Metropolitan Taxation
OfficeChiyoda Ward, Bunkyo
Ward

Shinagawa Metropolitan
Taxation Office

Shinagawa Ward, Ota
Ward

Chuo Metropolitan Taxation
OfficeChuo Ward, Koto Ward,
Edogawa Ward

Shibuya Metropolitan Taxation
OfficeShibuya Ward, Meguro
Ward, Setagaya Ward

Minato Metropolitan Taxation
OfficeMinato Ward

Toshima Metropolitan Taxation
OfficeToshima Ward, Itabashi
Ward, Nerima Ward

Shinjuku Metropolitan Taxation
OfficeShinjuku Ward, Nakano
Ward, Suginami Ward

Arakawa Metropolitan
Taxation OfficeArakawa Ward, Kita Ward,
Adachi Ward

Taito Metropolitan Taxation
OfficeTaito Ward, Sumida Ward,
Katsushika Ward

(Note 1) See Page 92 for the jurisdiction areas of the Hachioji and Tachikawa Metropolitan Taxation Offices.
(Note 2) Tax return can be also filed, and application forms submitted, at the Metropolitan Taxation Office of the ward where the principal businessestablishment, etc. is located.

19 Legally Designated Industry Sectors and Tax Rates for the Business Tax on Individuals
Category

Category I(37)

Category II (3)Tax rate

5%

4%

5%
Category III
(30)

3%

Industry sectors
Merchandising business

Forwarding agency

Restaurant businessInsurance business
Money-lending
Movable property lending
Real estate leasing
Manufacturing
Electric power supply

Fixed moorage leasing
Warehousing
Parking
Contracting
Printing
Publishing

Quarrying

Photograph businessTelecommunications
business

Room leasing

Transportation

Lodging

Stock-raising

Fisheries

Medical practiceDentistry
Pharmacist

Notary public
Patent lawyer businessTax accountant

Veterinary medicine

Certified public accountant

Food service
Employment agency
Agency business
Brokerage business
Wholesale business
Money exchange business
Public bath house (steambath, etc.)
Public entertainment fortheatrical performance
Amusement and recreation
facilities
Firewood and charcoal
manufacturing
Design supervising
Real estate appraiser
DesignAccomplishments and art
tutoring

Registered public
Lawyeraccountant
Licensed social insurance
Judicial scrivener
consultant
Administrative scriveners
Consulting
Massage treatment and massage, acupressure therapist,
acupuncturist, moxibustion practitioner, judo hearing
practitioner and other similar medical profession

Hairdressing business
Beauty salon business
Laundry

Sightseeing place
management
Commodity exchange
Real estate selling
Advertising
Inquiry agency
Guide
Ceremonial occasions−−−−
Public bath (bathhouse)
Dental hygienist
Dental technician
Surveyor
Land and house
investigator
Marine procedurecommission agent
Printing plate making−

Hoof-shoeing

 Amount of Tax Payment
The amount of tax payment is calculated on the basis of the taxable income stated in the final tax return form submitted
to the Taxation Office (national tax), etc.
Business
Income tax
incomededuction from−
and/or real +wages for family
estateemployees
income (1)Deduction ofbusiness tax on
individuals fromwages for family
employees (2)+Specialdeduction
for blue
return (3)−Miscellaneous
deductions (4)×Tax rate=

Amount of tax
payment(1) Business Income and/or Real Estate Income
This income refers to the business income or (and) real estate income deriving from business activities from January 1
through December 31 of the previous year, which is calculated by subtracting the necessary expenses and special
reduction for blue return, etc. from the gross earnings. The amount of this income is entered in the income amountbox in Table 1 of the final income tax return, financial statement for blue return, and statement of earnings andexpenses. (Please note that some miscellaneous incomes may be subject to taxation.)(2) Deduction of Business Tax on Individuals from Wages for Family Employees
When a relative, who shares the same livelihood with the proprietor, is engaged solely in the proprietor’s business, acertain amount can be deducted as necessary expenses.
 Blue return taxpayers: Amount of salary paid (Amount of income tax reduction for family employees)
 White return taxpayers: Up to ¥860,000 a year for a spouse and up to ¥500,000 for other relatives per person canbe deducted.
(3) Special Deduction for Blue Return
Special deduction for blue return cannot be applied to business tax on individuals, and thus, the amount of special
deduction is included in the taxable income.
(4) Various Deductions
Carryover deduction
In order to receive the following tax deductions, taxpayers need to file a return for income tax, inhabitant tax orbusiness tax every year within a prescribed due date in principle.
(A) Carry-over loss deduction
When a blue return taxpayer’s business income goes into the red (incurs a loss), deduction can be carried overfor the three-year period after the following year.
(B) Carry-over deduction for loss of business property that suffered from disasterWhite return taxpayers can carry forward the amount of loss of business property, which was caused bydisasters, including earthquake, storm and flood damage and fire, for deductions over the following three
years.

20

(C) Deduction of capital losses and carryover deduction
The amount of losses incurred by transferring the assets that are used directly in business (e.g., machinery,equipment and vehicles, but excluding land and buildings, etc.) may be deducted from the business income
amount. Blue return taxpayers can carry forward the loss over the following three years.
Proprietor Deduction
The deduction amount is ¥2,900,000 a year (or the tax is calculated on a monthly basis for enterprises operating
for a period of less than one year).
(Amounts in yen)
Number ofmonths of
conducting
business
Proprietor
deductionamount

1

2

3

4

5

6

7

8

9

10

11

12

242,000

484,000

725,000

967,000

1,209,000

1,450,000

1,692,000

1,934,000

2,175,000

2,417,000

2,659,000

2,900,000

 Accreditation Criteria for Real Estate Leasing and Parking Businesses
Comprehensively taking into account the scale of estate for lease and the state of rental income and management, realestate leasing and parking businesses are accredited and taxed accordingly.
A shared estate is accredited according to the state of lease of the shared estate as a whole irrespective of its equity,and the tax amount is calculated according to the equity. Property in trust is also included in the number of estates forlease.
<Accreditation Criteria for Real Estate Leasing and Parking Businesses>
Category and purpose
Residentialbuilding
Building*1

Non-residen
tial building

Real Estate
Leasing
Business

Land*2

Scale of estates for lease (including unoccupied ones)(1) Detached house(2) Other thandetached house(3) Separatebuilding(4) Other thanseparate building(5) For residential use(6) For non-residential use(7) The case of owning two or more types of estates
for lease stated in (1) to (6) above(8) The case of being accredited as real estateleasing business based on scale, etc., though notsatisfying the criteria (1) to (7)Parking managed under contract
Parking
Business

Parking buildings or mechanically operating
parking lots
Parking lots other than the above*3

More than 10 buildings
More than 10 rooms
More than 5 buildings
More than 10 rooms
More than 10 contracts or the total rental space of building is 2,000 m2 or
moreMore than 10 contracts
Total number from (1) to (6) above is more than 10, or when any one ofcriteria (1) to (6) is fulfilled.
The total floor space of buildings for lease is 600 m2 or more and theannual rental income from the said buildings for lease is ¥10,000,000 or
more (excluding premium, transfer fee, renewal fee, key money, communal
charge, administration expenses, etc.)
Estates basically equipped for races, games, entertainment and, meeting,etc. (including theaters, movie theaters and golf driving ranges)
Buildings of a certain size used for specific business purpose, including
inns, hotels and hospitals
Accommodating one or more vehicles (the number of cars that can beaccommodated does not matter)
Accommodating 10 or more vehicles*1 Buildings with two or more independently partitioned rooms are accredited according to the number of rooms even if the building as a whole is lent.
*2 When a single contract covers the lease of two or more lots of land, each lot is accredited as one contract.
*3 Parking lot sites include those cases where land is leased to a coin-operated parking company, etc.

 Reduction/Exemption of Business Tax on Individuals
By filing an application by the due date for the payment of business tax on individuals, the taxpayer concerned may
benefit from reduction or exemption. For further details, see Page 81.
The Tokyo Metropolitan Government has its own tax system (exemption from or reduction of business tax) for
encouraging smaller business enterprises to save energy consumption to promote voluntary energy conservation
efforts with a view to realizing a low carbon consumption city. For further details, see Page 24.

 Filing a Return of Business Tax on Individuals
The following individuals must file returns of business income, etc. earned in the previous year to the Metropolitan
Taxation Office/Branch Office/Island Branch Office by March 15 each year.
(A) Those whose taxable income after subtracting the necessary expenses from total income exceeds proprietor
deduction(B) Those who receive carryover deduction
However, those who filed income tax returns and declared inhabitant tax are deemed as having filed a return ofbusiness tax on individuals, and hence do not need to file a separate return. In this case, please complete the required
items in the “Occupation Title” and “Business Tax-related Items” columns in each of the declarations. Tax payment
notices will be sent to those who are subject to taxation.
When business is discontinued, a return for business tax on individuals must be filed within one month (within 4months in the case of discontinuance of business due to death) from the date of discontinuance, separately from thefinal tax return for income tax and tax return for inhabitant tax.

21

Business Tax on Corporations[Taxpayers]▶ Corporations having offices or business establishments in Tokyo (Regarding public interest corporations, business tax on
corporations is imposed only on the corporations engaged in profit-earning business.)▶ Non-juridical organizations and foundations that are engaged in profit-earning business and recognized as corporations[Tax payment]
×Standard taxable value

Tax rate[Due date and procedures for tax payment]
Taxpayers must file a return and pay this tax as mentioned below, together with special corporate enterprise tax, local corporation
special tax and metropolitan inhabitant tax on corporations, at the Metropolitan Taxation Office (or branch office/island branch
office) with jurisdiction over the area where the main office is located.

 List of the Jurisdictions of Metropolitan Taxation Office in the 23 Special Wards for Business tax on
Corporations, Special Corporate Enterprise tax, Local Corporation Special Tax and Metropolitan Inhabitant
Tax on Corporations
Taxation office

Jurisdiction areas

Chiyoda Metropolitan Taxation
OfficeChiyoda Ward, Bunkyo Ward

Chuo Metropolitan Taxation Office

Chuo Ward, Koto Ward,
Edogawa Ward

Minato Metropolitan Taxation
OfficeShinjuku Metropolitan Taxation
OfficeMinato Ward
Shinjuku Ward, Nakano Ward,
Suginami Ward
Taito Ward, Sumida Ward,
Katsushika Ward

Taito Metropolitan Taxation Office

Taxation office
Shinagawa Metropolitan Taxation
OfficeShibuya Metropolitan Taxation
OfficeToshima Metropolitan Taxation
OfficeArakawa Metropolitan Taxation
OfficeJurisdiction areas
Shinagawa Ward, Ota Ward
Shibuya Ward, Meguro Ward,
Setagaya Ward
Toshima Ward, Itabashi Ward,
Nerima Ward
Arakawa Ward, Kita Ward,
Adachi Ward

(Note 1) See Page 92 for the jurisdiction areas of the Hachioji and Tachikawa Metropolitan Taxation Offices.
(Note 2) Tax return can also be filed, and application forms submitted, at the Metropolitan Taxation Office of the ward where the principal business establishment is located.

 Filing a Return/Tax Payment
Categories of return
Interim tax return∗1(1) Provisional return
Corporations
whose accounting
period exceeds
6 months(2) Interim tax return basedon provisional settlementof accounts∗3

Final return−

Amount of tax payment
Due date for filing return and tax payment(Tax amount of the previous
accounting period) ÷ (the number ofmonths of the previous accounting
period) × 6*2(Income* (revenue) based on
Within two months after six months since the starting dateprovisional settlement of accounts) × of the accounting period(tax rate)* Corporations subject to pro forma
taxation shall pay the amount of
per income levy, value added
portion, capital added portion, etc.
two months of the closing date of the(Income* (revenue) amount) × (tax It shall be withinfiscal year.*4 (It shall be within three months (four monthsrate) − (interim tax amount)for consolidated declaration corporations) for the deadline* Corporations subject to pro forma of declaration of corporations not calling a generaltaxation shall pay the amount ofmeeting during the above period due to the stipulation of
per income levy, value added
the articles of association or for special reasons but for
portion, capital added portion, etc. which an extension application is required.)*5(Note 1) Corporations having offices and business establishments in other prefectures must calculate the total taxable income by self-assessment and divide the amount ofincome up to the amount of revenue obtained proportionally according to the number of offices, business establishments and employees, etc. that are present ineach respective prefecture.
(Note 2) Regarding the filing of returns for corporations that were dissolved on or before September 30, 2010 (H22), please see the Tokyo Metropolitan Government
Bureau of Taxation website (Japanese only).
∗1 Following corporations are not required to file an interim return:(1) Corporations, whose standard taxation is based on income, which are not required to file an interim return for corporate tax (excluding consolidated corporations)(2) Consolidated corporations, whose standard taxation is based on income, with the equivalent tax amount in six months of ¥100,000 or less, based on the previous
accounting period’s individually imputed amount of consolidated corporate tax payment* Corporations subject to pro forma standard taxation and revenue-based taxation shall file an interim return even when they fall under the category of (1) or (2).
(3) Special corporations(4) Corporations in liquidation process (for accounting periods during the liquidation process)*2 Regarding the provisional return tax amount of business tax on corporations and the provisional return tax amount of special corporate enterprise tax that is filed
together with the business tax on corporations relating to the initial business accounting year starting on or after October 1, 2019 (R1), the following interim measures
are adopted.
(1) Business tax on corporations: Tax amount of the previous business accounting year ÷ The number of months of the previous business accounting year × 6.3(2) Special corporate enterprise tax: Tax amount of the business tax on corporations in the previous business accounting year* ÷ The number of months of theprevious business accounting year × 2.3* Because this is the provisional return relating to the initial business accounting year following the establishment of the special corporate enterprise tax, the tax
amount of the previous business accounting year shall use the tax amount of the business tax on corporations.
∗3 Following corporations cannot file an interim return based on provisional settlement of accounts.
(1) Corporations whose interim return tax amount based on provisional settlement of accounts exceeds the business tax amount for provisional return.
(2) Consolidated corporations required to file and pay taxes based on net income.
*4 The due date for the final return of a dissolved corporation whose residual property has been settled shall be within one month from the date of settling the residual
property or from one day before the final distribution date of the residual property, whichever occurs earlier.
*5 In case of the corporations which have accounting auditors and whose general meetings for the settlement are not convened within three months (four months for the
consolidated filing corporations) from the date of the fiscal year ending according to the articles of incorporation, etc., their due date of filing return shall be within the
period of the number of months designated by the Governor within the range not exceeding 6 months from the end of the fiscal year (extension application is required).

22 Tax Rate
The Tokyo Metropolitan government employs a system of higher-than-standard taxation together with differential
taxation to apply different tax rate in accordance with the amount of capital (the amount of investment) and size ofincome.
Type of corporation

(2)

(3)

3.5

3.75

3.5

3.75

3.4

3.65

5.3

5.665

5.3

5.665

5.1

5.465

7.0

7.48

7.0

7.48

6.7

7.18

3.5

3.75

3.5

3.75

3.4

3.65

4.9

5.23

4.9

5.23

4.6

4.93

(0.4)

0.495

(0.4)

0.495

(0.3)

0.395

(0.7)

0.835

(0.7)

0.835

(0.5)

0.635

(1.0)

1.18

(1.0)

1.18

(0.7)

0.88

–

1.26

–

1.26

–

1.26

–

0.525

–

0.525

–

0.525

Revenue-based*4

1.0

1.065

1.0

1.065

0.9

0.965

Revenue-based*40.75

0.8025

1.0

1.065

0.9

0.965

Per income levy*1

1.85

1.9425

Revenue-based*4

(1.0)

1.065

(0.9)

0.965

Ordinary
corporations(excluding thecorporations
described in (2)and (3)), public
interest
corporations,etc., associationor foundation
without
juridical
personality, etc.
Specialcorporations(agricultural
cooperatives,
creditassociations,medicalcorporations,etc.)

Corporations
entitled toreduced tax rate

Not more than
¥4,000,000 in net
incomeOver ¥4,000,000 and
not more than
¥8,000,000 in net
incomeOver ¥8,000,000 in
net income

Corporations unentitled to reduced tax
rate

Corporations
entitled toreduced tax rate

Not more than
¥4,000,000 in net
incomeOver ¥4,000,000 in
net income

Corporations unentitled to reduced tax
rate

Corporations
Not more thansubject to pro¥4,000,000 in net
forma standard
incometaxation[OrdinaryOver ¥4,000,000 and
Corporations
corporations
not more thanentitled towith overreduced tax rate ¥8,000,000 in net¥100,000,000
incomein the amountof equity capitalOver ¥8,000,000 in(or ofnet income
investment)(excepting
Corporations unentitled to reduced tax
special purpose
ratecompanies,
investment
corporations,
Value added tax portion of business tax*2
generalincorporated
associations
and general
Capital tax portion of business tax*3
incorporated
foundations)]

Electricity supply business(excluding retail electricity
etc. and power generation
B business,business, etc.), gas supply business,insurance business, or tradeinsurance business
Retailelectricity
business,or
C etc.
power
generation
business,
etc.

Corporations
described in (1) and(2)
Corporations
described in (3)Business accounting year
beginning on or after April 1,2016 (H28) to September 30,
2019 (R1)Standard tax Higher-than-standardrate
tax rate

Higher-thanstandard
tax rate

Per income levy*1

A

Businessother thandescribed
in (B) and(C)

Tax rate (%)
Business accounting year
beginning on or after October 1,
2019 (R1) to March 31, 2020
(R2)
Higher-thanStandard tax
standard tax
rate
rate

Standard
tax rate

Per income levy*1(1)Classification of business tax

Per income levy*1

Business
category

Business accounting year
beginning on or after April 1,2020 (R2)(0.75)

0.8025

Value added tax portion of business tax*2–

0.3885

Capital tax portion of business tax*3–

0.1575(Note 1) The parenthesized rates are not applied to the business tax in Tokyo but are used in calculating the per income levy and revenue-based levy computed at the standard tax rate for special corporate enterprise tax andlocal corporation special tax.
(Note 2) For the tax rates of business accounting years starting on or before March 31, 2016 (H28), please see the Tokyo Metropolitan Government Bureau of Taxation website (Japanese only).
*1 The net income-based portion of business tax is calculated taking the net income in each business accounting year as the standard taxable value and multiplying the standard taxable value by the tax rate.
*2 The value added tax portion of business tax is calculated taking the value added portion in each business accounting year as the standard taxable value and multiplying the standard taxable value by the tax rate.
*3 The capital tax portion of business tax is calculated taking the amounts such as capital, etc. in each business accounting year as the standard taxable value and multiplying the standard taxable value by the tax rate.
*4 The revenue-based portion of business tax is calculated taking the revenue-based income in each business accounting year as the standard taxable value and multiplying the standard taxable value by the tax rate.

[How to read tax rate table](1) Judge which of the standard tax rate or the higher-than-standard tax rate should be applied.
Is amount of equity *1
capital or of investment
over ¥100,000,000?

Ordinary corporation or
corporation taxed on revenue
Public interest corporation, etc.,
non-judicial organization
or a special corporation

Higher-thanstandard tax rate

Yes

No

Yes

Is annual income over ¥25,000,000 or*2
annual revenue over ¥200,000,000?

No(2) Judge whether or not being “corporations untitled to reduced tax rate”.
Is amount of equity *1
capital or of investment¥10,000,000 or more?

Yes

No

Does your corporation
have offices or businessestablishments in 3 ormore prefectures?

Yes
No

Standard tax
rate

Corporation
unentitled toreduced tax rate
Corporation
entitled toreduced tax rate

*1 According to the current condition on the final day of the business accounting year or the consolidated business accounting year. Regarding corporations that have been dissolved, please see the Tokyo Metropolitan
Government Bureau of Taxation website (Japanese only).
*2 Please decide accordingly: for the net income-based portion this will be according to the standard taxable value consisting of the annual net income amount, while for the revenue-based portion this will be according to thestandard taxable value consisting of the annual revenue amount. For split-off corporations that have offices or business premises in several prefectures, this will be according to the standard taxable value comprising theannual net income amount and annual revenue amount before the split-off.

23

 Reporting of New Business Start-up, Establishment of New Office or Change in Existing
OfficeSubmit a written report within the prescribed period where any of the following cases fits, accompanied with adocument proving registered matters, etc.
Type of report
When founding a new corporation or establishing an office, etc. in Tokyo for the firsttime
When there is a change in registered matters, such as closure of office or the like inTokyo or change in equity capital
When consolidated tax payment for corporate tax has been approved

Period for report
Within 15 days from the day of setting up
or establishment
Within 10 days from the day of closure orother change
Within 15 days from the day of approval,
etc.

The prescribed report form is also available from the website of the Tokyo Metropolitan Government Bureau of Taxation(Japanese only).

Tax System for Encouraging Smaller Business Enterprises to Save Energy Consumption(Reduction/Exemption from Business Tax)
Taxpayers

Eligible equipment

Corporations

Amount of
reduction/exemption

Individuals

Corporations
Applicable periods
Individuals
Procedure for obtaining
reduction/exemption

Small- and medium-sized enterprise operators* having submitted “Report on Anti-Global
Warming Actions”, etc.
* Corporations with equity capital of not more than ¥100,000,000 and individual business
operators
Equipment meeting the following requirements:(1) Equipment acquired by a business establishment that is not a designated business for
global warming countermeasures, etc.
 Designated business for global warming countermeasures, etc. is a business withenergy consumption of 1,500 kl or more for 3 consecutive years.
(2) Energy-saving equipment and renewable energy using equipment (depreciable
assets) designated by the Bureau of Environment as equipment items recommended
for introduction (A list of designated equipment items recommended for introduction
is available on the Bureau of Environment website (Japanese only).)
1/2 of the acquisition value (¥20,000,000 at the maximum) of the eligible equipment
items shall be deducted or exempted from the amount of business tax on corporations forthe accounting year of acquisition (up to 1/2 of the amount of business tax on
corporations for the current term)*1 The sum in excess of the upper limit of reduction or exemption can be deducted or
exempted from the amount of business tax on corporations for the following
accounting year.
*2 When the accounting year in which the equipment was acquired and the accounting
year in which the equipment was used for business are different, the acquisition value
shall be deducted or exempted from the amount of business tax on corporations forthe accounting year in which the equipment was used for business.
1/2 of the acquisition value (¥20,000,000 at the maximum) of the eligible equipment item
shall be deducted or exempted from the amount of business tax on individuals for theincome in the year of acquisition, which is imposed in the following fiscal year (up to 1/2of the amount of business tax on individuals for the current term)*1 The sum in excess of the upper limit of reduction or exemption can be deducted or
exempted from the amount of business tax on individuals for the following accountingyear.
*2 When the year in which the equipment was acquired and the year in which theequipment was used for business are different, the acquisition value shall be deducted
or exempted from the amount of business tax on individuals for the income in theyear in which the equipment was used for business, which is imposed in thefollowing fiscal year.
Applicable if the eligible equipment was acquired and used for business in eachaccounting year ending between March 31, 2010 (H22) and March 30, 2026 (R8)
Applicable if the eligible equipment was acquired and used for business between January
1, 2010 (H22) and December 31, 2025 (R7)
Submit an application for reduction/exemption together with required documents by thedue date of the business tax payment (If the corporation has received approval to extend
the due date of filing a tax return, by the extended due date).
Please note that reduction/exemption cannot be applied once past the application due date.

24

Special Corporate Enterprise Tax (National Tax)The special corporate enterprise tax is applied from business accounting years starting on or after October 1, 2019 (R1).
The special corporate enterprise tax is a national tax, but it is collected together with the business tax on corporations
imposed by the pertinent prefecture.
[Taxpayers]
Corporations liable to business tax on corporations (net income-based or revenue-based)(The special corporate enterprise tax is applied from business accounting years starting on or after October 1, 2019 (R1).)[Tax payment]
The amount of business tax on corporations(net income-based/gross revenue-based)*1*2

×

Tax rate*1 This refers to the net income-based amount (standard net income-based corporate tax amount) or grossrevenue-based tax amount (standard revenue-based corporate tax amount) calculated at the standard tax rate.
The standard tax rate here refers to the tax rate stipulated in the Local Tax Act as the rate based on which local
entities usually impose tax.
*2 Net income-based amounts relating to retail electricity business, etc. and power generation business, etc. are notincluded.
[Tax rates]

Standard taxable
valueStandard net
income-based
corporate tax
amountStandard
revenue-based
corporate tax
amountType of corporation

Corporations other than those subject to pro
forma standard taxation and special
corporations
Corporations subject to pro forma standard
taxation
Special corporations
Corporations other than those engaged inretail electricity business, etc. and power
generation business, etc.
Corporations engaged in retail electricity
business, etc. and power generation
business, etc.

Tax rate (%)
Business accounting
Business accounting
year beginning on
year beginning on
or after October 1,
or after April 1,
2019 (R1) to March
2020 (R2)
31, 2020 (R2)
37

37

260

260

34.5

34.5

30

30

40

30

[Due date and procedures for tax payment]
File a return at your prefecture together with business tax on corporations in the same method for this tax. (See Page
22.)

25

Local Corporation Special Tax (National Tax)
Local corporation special tax is applied in business accounting years starting in the period from October 1, 2008 (H20) to
September 30, 2019 (R1). Local corporation special tax is a national tax, but it is collected together with business tax on
corporations imposed by the pertinent prefecture.
[Taxpayers]
Corporations liable to business tax on corporations (net income-based or revenue-based)(Local corporation special tax is applicable to business accounting years starting from October 1, 2008 (H20) to September
30, 2019 (R1). It is also applicable to returns related to liquidation income taxation filed by corporations that weredissolved on or after October 1, 2008 (H20).)[Tax payment]
The amount of business tax on corporations
×Tax rate(net income-based/gross revenue-based)** This refers to the net income-based amount (standard net income-based corporate tax amount) or gross revenue-based
tax amount (standard revenue-based corporate tax amount) calculated at the standard tax rate.
The standard tax rate here refers to the tax rate stipulated in the Local Tax Act as the rate based on which local entities
usually impose tax.
[Tax rates]

Standard taxable
value

Type of corporation

Standard net
income-based
corporate tax
amountCorporations other than thosesubject to pro forma standard
taxation
Corporations subject to pro
forma standard taxation

Businessaccounting year
beginning on orafter April 1,2016 (H28) to
September 30,
2019 (R1)

Tax rate (%)
Businessaccounting year
beginning on orafter April 1,2015 (H27) toMarch 31, 2016
(H28)

Businessaccounting year
beginning on orafter October 1,
2014 (H26) toMarch 31, 2015
(H27)

43.2

43.2

43.2

414.2

93.5

67.4

Standard
revenue-based
43.2
43.2
43.2
corporate tax
amount(Note) Regarding the tax rates of business accounting years starting on or before September 30, 2014 (H26), please see
the Tokyo Metropolitan Government Bureau of Taxation website (Japanese only).
[Due date and procedures for tax payment]
File a return at your prefecture together with business tax on corporations in the same method for this tax. (See Page 22.)

26

Metropolitan Inhabitant Tax and City, Town and Village Inhabitant
Tax on Corporations
Tax imposed on corporations with offices/business establishment in Tokyo is generally referred to as “metropolitan
inhabitant tax and municipal tax on corporations”. The tax includes metropolitan inhabitant tax and city, town and village
inhabitant tax both of which consist of “corporation levy” and “per capita levy”.
[Taxpayers]
Corporations and non-judicial associations/foundations engaging in profit-making business, which have offices/business establishments in Tokyo.
Only per capita levy is imposed also on the corporations that maintain dormitories, company-owned resort facilities,
lodgings and club houses in Tokyo, as well as on public interest corporations which are not established for profit andspecific non-profit associations.
[Tax payment]▶ Corporate levy
The amount of corporate tax for standard taxable
×
Tax ratevalue∗ For corporations reporting on a consolidated basis, the amount of corporate tax is imputed to that for individual
corporations▶ Per capita levy (See the table on Page 28.)
[Due date and procedures for tax payment]
Taxpayers must file a return and pay this tax at the Metropolitan Taxation Office, etc. with jurisdiction over the area
where the main office is located (See Page 92 for relevant Metropolitan Taxation Office, etc.).
○ As an exceptional measure, corporations within the 23 special wards of Tokyo file for and pay metropolitan inhabitant
tax together with the equivalent amount of city, town and village inhabitant tax to the relevant Metropolitan Taxation
Office.
○ Corporations located within municipalities declare and pay city, town and village inhabitant tax at the local ward or
town office, in additional to filing and paying for their metropolitan inhabitant tax at the Metropolitan Taxation Office(including Branch Office/Island Branch Office).

 Tax Rate
(1) Corporation Levy*1
The Tokyo Metropolitan Government currently employs a higher-than-standard taxation system and, at the same time, thedifferential taxation system for standard tax rate to corporations with the amount of capital (or the amount of investment
in capital) of not more than ¥100,000,000 and annual corporate tax amount of not more than ¥10,000,000.
Tax rate (%)

Category

Metropolitan
inhabitant tax

When offices, etc.
are located in the
23 special wards

Business accounting year starting on orafter October 1, 2019 (R1)
Tax rate forcorporation subject
to differential
taxation(standard tax rate)
7.0(1.0 for prefectural
inhabitant tax
equivalent and 6.0
for city, town andvillage inhabitant
tax equivalent)Higher-thanstandard rate
10.4
(2.0 for prefectural
inhabitant tax
equivalent and 8.4
for city, town andvillage inhabitant
tax equivalent)Business accounting year starting from
October 1, 2014 (H26) to September 30,
2019 (R1)
Tax rate forcorporation subject
Higher-thanto differential
standard rate
taxation (standard
tax rate)
12.9
16.3(3.2 for prefectural(4.2 for prefectural
inhabitant tax
inhabitant tax
equivalent and 9.7
equivalent and 12.1
for city, town andfor city, town andvillage inhabitantvillage inhabitant
tax equivalent)
tax equivalent)

When offices, etc.
are located
1.0
2.0
3.2
4.2
outside the 23
special wards
City, town and village inhabitant
6.0 to 8.4*2
9.7 to 12.1*2
tax*1 The corporation levy is calculated by multiplying the amount of corporate tax for standard taxable value by the tax rate.
∗2 The tax rate is established according to the ordinance of each relevant municipality between the standard tax rate and the limited tax
rate.
(Note) Regarding the tax rates of business accounting years starting on or before September 30, 2014 (H26), please see the Tokyo
Metropolitan Government Bureau of Taxation website (Japanese only).

27

(2) Per Capita Levy*1
1. When offices, etc. are located only within the 23 special wards of Tokyo:
Amount (A) in the following table (aggregate of metropolitan and city, town and village inhabitant tax equivalentamounts) shall be paid to the relevant Metropolitan Taxation Office having jurisdiction over the area where theprincipal office of the corporation is located.
When the corporation’s other offices are located within one or more of the 23 special wards other than the ward
where the principal office is located, the tax amount is calculated by adding the total amount of (C) in the tablebelow in accordance with the number of special wards where non-principal office/offices is/are located to theamount of (A) in the following table.
2. When offices, etc. are located only in the municipalities outside the 23 special wards of Tokyo:
Amount of (B) in the following table shall be paid to the relevant Metropolitan Taxation Office/Branch
Office/Island Office, and amount (C) shall be paid to the relevant city, town or village government office or offices.
3. When offices, etc. are located both in the 23 special wards and other municipality/municipalities in Tokyo:
The tax amount, which is calculated by adding the total amount of (C) in the table below in accordance with thenumber of special wards where non-principal office/offices is/are located to the amount of (B) in the following table,
shall be paid to the relevant Metropolitan Taxation Office/Branch Office/Island Office having jurisdiction over thearea where the principal office of the corporation is located. Amount of (C) shall also be paid to the relevant city,
town or village government office or offices.
Category of corporations, etc.

Metropolitan
inhabitant tax A

Metropolitan
inhabitant tax B

City, town andvillage inhabitant
tax C

No. of employees in ward
or municipality

Amount of capital etc.*2

Corporations other thanabove

Public interest corporations/foundations, etc., non-judicial
associations/foundations engaged in profit-seeking activities,¥70,000¥20,000¥50,000
specified entities for non-profit activities, generalincorporated associations/foundations, etc.
¥70,000¥50,000
50 or less
¥20,000
10 million yen or less¥140,000¥120,000
Over 50¥180,000¥130,000
50 or lessOver 10 million yen¥50,000
to 100 million yen¥200,000¥150,000
Over 50¥290,000¥160,000
50 or lessOver 100 million yen¥130,000
to 1 billion yen¥530,000¥400,000
Over 50¥950,000¥410,000
50 or lessOver 1 billion yen to¥540,000
5 billion yen¥2,290,000¥1,750,000
Over 50¥1,210,000¥410,000
50 or less
¥800,000
Over 5 billion yen¥3,800,000¥3,000,000
Over 50*1 The per capita levy is imposed in accordance with the amount of capital, etc. and the number of employees, etc.
*2 The amount of capital, etc. as provided in Article 23, Section 1, Item 4-5 of the Local Tax Act.
If the amount of capital, etc. is less than the sum of the capital plus capital reserve, or the amount of contribution, then the calculation
shall be on a per capita basis, with the sum of the capital plus capital reserve, or the amount of contribution as the standard.
(Note) For mutual companies stipulated in the Insurance Business Act, the amount of capital etc. means the amount of net assets.

 Tax Payment by Interim Return
Corporations, whose current business accounting period started more than six months ago, file the interim return within
two months after six months since the commencement date of the accounting period. (The interim return based on theprovisional settlement of account is unavailable for the corporations that report on a consolidated basis). However, aninterim return for corporate tax is not required if it is not an obligation∗1 or if only the corporation’s dormitories, etc. arelocated in the locality.
Calculation of the amount of corporation levy for filing a provisional return is as follows:
Tax amount in the previous business accounting year × 6 ÷ Number of months in the previous business accounting year*2∗1 The consolidated corporations, whose taxation is based on net income, are not obligated to file an interim return if the equivalentamount for the six months based on the payment of individually imputed consolidated corporate tax in the previous businessaccounting year is ¥100,000 or less.
*2 Regarding the provisional return tax amount of the corporation levy relating to the first business accounting year starting on or after
October 1, 2019 (R1), the following interim measures are adopted.

(1) Metropolitan inhabitant tax corporation levy:
Tax amount in the previous business accounting year × 1.9 ÷ Number of months in the previous business accountingyear(2) City, town and village inhabitant tax corporation levy:
Tax amount in the previous business accounting year × 3.7 ÷ Number of months in the previous business accounting
year

28

Establishment Tax
Establishment tax is an earmarked tax to be used for the projects to improve and maintain the urban environment. Thisis also municipal tax imposed only in the cities specified by the Local Tax Act. In Tokyo, this tax is imposed as
metropolitan tax as a special case in the 23 special wards in addition to the four cities*, including Musashino City,
Mitaka City, Hachioji City and Machida City.
* For questions on the establishment tax imposed in the four cities, please contact the relevant city hall.
[Taxpayers]▶ Per-property levy
Corporations or individuals whose total floor space of offices in the 23 special wards in Tokyo is more than 1,000m2 (tax exemption limit).
▶ Per-employee levy
Corporations or individuals whose total number of employees in offices located in the 23 special wards in Tokyo is
more than 100 (tax exemption limit).
[Tax payment]▶ Per-property levy
Floor areas of offices (m2)×

Tax rate ¥600

×

Tax rate 0.25%▶ Per-employee levy
Total amount of employee’s salary[Due date and procedures for tax payment]
The tax must be calculated by self-assessment and paid to the Metropolitan Taxation Office having jurisdiction over thearea in the 23 special wards, in which the principal place of business is located, within two months from the closing dateof the business year in case of corporations, and for individuals by March 15 of the year following the year when thebusiness was conducted.
Different from business tax on corporations, metropolitan inhabitant tax on corporations, etc., the establishment tax has
no system for extending the due date of filing a tax return.
 List of the Jurisdictions of Metropolitan Taxation Offices Pertaining to Establishment Tax(in the 23 Special Wards)
Taxation office

Jurisdiction areas

Chiyoda Metropolitan Taxation Office

Chiyoda Ward, Bunkyo Ward, Kita Ward, Arakawa Ward,
Adachi Ward

Chuo Metropolitan Taxation Office

Chuo Ward, Taito Ward, Sumida Ward, Koto Ward,
Katsushika Ward, Edogawa Ward

Minato Metropolitan Taxation Office

Minato Ward, Shinagawa Ward, Ota Ward

Shinjuku Metropolitan Taxation Office

Shinjuku Ward, Meguro Ward, Setagaya Ward, Shibuya
Ward, Nakano Ward, Suginami Ward, Toshima Ward,
Itabashi Ward, Nerima Ward

(Note) Tax return can be also filed, and application forms submitted, at the Taxation Office of the ward where theprincipal business establishment, etc. is located Business Establishment, etc.
The term “business establishment” refers to offices and establishments regardless of whether they are owned or rented.
Specifically, this includes offices, stores, factories and warehouses.

 Decision on Tax Exemption Limit
The tax exemption limits are decided for per-property levy and per-employee levy respectively in accordance with theactual status as of the final day of the business accounting year for corporations and as of December 31 for individuals.

29

Filing of Establishment Tax Return
The following declarations are required in addition to declaration of tax return.
(Note 1) For the following declarations that are related to establishment tax in the 23 special wards, electronic declarations using
eLTAX, as well as electronic applications and submissions are accepted. See Page 33 for details.
(Note 2) In line with the introduction of the Individual Number (“My Number”) System, it may be necessary to enter your Individual
Number or corporate number when submitting a declaration. See Page 88 for details on the Individual Number System.

(1) Declaration of Not Exceeding the Tax Exemption Limit
In the following cases (A) to (C), corporations must declare within two months of the closing date of each fiscal
year and individuals must declare until the following March 15 of the year in which they transacted the business.
(A) When a taxpayer was liable to tax in the previous business year or previous taxation period related toindividual taxes(B) When the total floor area of business establishment, etc. located in the entire area of the 23 special wards isover 800 m2 and not more than 1,000 m2(C) When the total number of employees in the business establishment, etc. located in the entire area of the 23
special wards is over 80 and not more than 100.

(2) Declaration of Foundation/Closure of Business Establishment, etc.
Those who founded or closed the business establishment, etc. in the 23 special wards are responsible fordeclaration within one month after the date of foundation or closure.

(3) Declaration of Leasing Buildings Used as Business Establishment
Those who lease building for business purpose (corporations or individuals engaged in the business) in the 23
special wards are responsible for declaration.
(A) When newly leasing building for business purpose:
Declaration has to be made within two months from the day on which the new lease is made.
(B) When there is a change in lease declaration:
Declaration has to be made within one month from the day on which lease conditions changed.
 Places to submit declaration form regarding (1) to (3) as above in the 23 special wards:(1):
Metropolitan Taxation Office* having jurisdiction over the location of the principal business establishment,etc.
* Tax return can be also filed and submitted at the Taxation Office of the ward where the principal businessestablishment, etc. is located.

(2), (3):The Metropolitan Taxation Office* with jurisdiction over the area where the business establishmentthat was newly founded /closed or the buildings that are leased to be used as business establishments
are located.
* Declaration forms can also be filed and submitted at the Metropolitan Taxation Office located in the ward where thebusiness establishment that was newly founded/closed or the buildings that are leased as businessestablishments are located.

Declaration forms can also be obtained from the website of theTokyo Metropolitan Government Bureau of Taxation (Japanese only)30

Mine Lot Tax
Taxes are imposed on the rights to dig mineral reserves (mining right).
[Taxpayers]
Those who have a mining right in the mine located within Tokyo[Tax payment]
Type of mine lot
Mine lot with the mining
right not for placer mining

Mine lot with the mining
right for placer mining

Tax payment

Mining lot for exploratory
drilling¥200 perhectare/year*

Mining lot for digging¥400 perhectare/year*

Riverbed¥600 per 1,000 mof extension/year

Non riverbed¥200 perhectare/year* Taxes for mine lot for petrol/combustible natural gas are 2/3 of the above amount.

[Due date and procedures for tax payment]
The mine lot tax is to be paid, in principle, in May in accordance with the Tax Notice sent from the relevant
Metropolitan Taxation Office (island branch office).

Fixed Assets Tax (Depreciable Assets)
This is a municipal tax imposed on the owners of fixed assets (depreciable assets) other than land/buildings. While thetax on the fixed assets (depreciable assets) located in the Tama or island regions are imposed by the municipality, the tax
on the fixed assets in any of the 23 special wards is imposed by the Tokyo Metropolitan Government as an exceptional
measure.

 Definition of “Depreciable Assets”
Depreciable assets are defined as the business assets excluding land/buildings where the amount of depreciation or
depreciation expense is included in losses or necessary expenses when calculating the income pursuant to the
Corporation Tax Act or the Income Tax Act. These assets include the structures, machinery, equipment and fixtures,
which the corporations or individual business operators have acquired for business use.

 Main Depreciable Assets
Types of assets

Structures

Power substation, paved roads, gardens, exterior works such as gates, walls, fences and greening
facilities, billboards including advertising towers, etc.

Machinery andequipment

Machinery and equipment including various types of production equipment, mechanical parking
facilities (including turntables), etc.

Ships and vessels

Boats, fishing boats/vessels, pleasure boats, etc.

Aircrafts
Automobiles and othervehiclesTools, appliances andfixtures31

ExamplesAirplanes, helicopters, gliders, etc.
Large-sized special-purpose motor vehicles (Vehicles with category numbers “0, 00 to 09, and 000 to099”, “9, 90 to 99, and 900 to 999”), etc.
PCs, display cases, signboards (neon sign), medical equipment, measuring equipment, molds, barberand hairdressing equipment, partitioning screens, air conditioners, furniture for drawing rooms, cash
register, vending machines, etc.

[Taxpayers]
Those who are registered in the fixed assets tax ledger as owners of depreciable assets as of January 1[Tax payment]
Standard taxable value× Tax rate (1.4%)
If the standard taxable value calculated at assessment is less than ¥1,500,000 (tax exemption limit), no fixed assets tax is
imposed, and therefore a Tax Notice is not issued.
[Due date and procedures for tax payment]
In principle, taxpayers shall pay the tax four times a year in June, September, December, and February based on the Tax
Notice that is sent in the first tax due month in June. (For due dates on tax payment in each city, town, or village
municipality, see Page 104.)
For payment methods, see Pages 74 to 77 for details.

 Procedures from Submission of Tax Return to Taxation
Submit your tax
return (by theend of January)

Metropolitan
Taxation OfficePublic viewing of the tax ledger
Decision ofproperty price/Registrationof
information
into the tax
ledger(by the end of
March)

Announcement
on registrationon the tax ledger(early April)Tax payment

due notice(taxation)(early June)

Payment due
dates (June,
September,
December,February)

Requests for examination (See Page
page 46)
47)

Calculate property price◇Submitting your tax return
Those who possess depreciable assets as of the date of taxation (January 1) in any given year shall report the depreciable
assets concerned to the Metropolitan Taxation Office in the ward where the assets are located by January 31 of that year.
To prepare a tax return on depreciable assets, corporations should refer to the fixed assets ledger and the corporate tax
return form (e.g., Appendix 16 (1)(2)) and individuals should refer to the financial statements, the fixed assets ledger, etc.

 In the Following Cases◇When owning buildings:
Fixed assets tax is imposed on the depreciable fixed assets, including the facilities equipped to the buildings suchas power substation and storage battery system, mechanical parking facilities (including turntables), exterior works
and advertising towers, etc.

◇When renting offices or other spaces (as tenants, etc.):
The tax is imposed on the depreciable fixed assets such as interior finishing, fixtures and building equipment
installed by a tenant.

◇Treatment of small sums of depreciable assets
 = Subject to submission of returns × = Not subject to submission of returns
Acquisition value
Depreciation method

Less than ¥100,000¥100,000 to less than¥200,000¥200,000 to less than
¥300,000¥300,000 and above

Individual depreciation









Special provision for small businessenterprises







Inclusion into temporary deductible
expenses×

Three-year lump-sum depreciation

××(Note) Submission of returns may apply to the assets with an acquisition value of less than ¥200,000.

32

Information on Electronic Tax Declaration/Tax Payment
The Tokyo Metropolitan Government accepts electronic filing, which utilizes the Local Tax Portal System (eLTAX), for businesstax on corporations, special corporate enterprise tax, local corporation special tax, metropolitan inhabitant tax on corporations,establishment tax in the 23 special wards and fixed assets tax (on depreciable assets) in the 23 special wards. Electronic tax
payment may be made using eLTAX also for business tax on corporations, special corporate enterprise tax, local corporation
special tax, metropolitan inhabitant tax on corporations and the establishment tax in the 23 special wards.
The services now available for use in Tokyo are listed below.
Business tax on corporations, special corporate
enterprise tax, local corporation special tax andmetropolitan inhabitant tax on corporations

Electronic filingElectronic
application andnotification

Electronic tax
payment

Provisional return
Interim return
Final return
Per-capita levy returnLiquidation final return
Revised returnetc.
Notification of establishment of corporation
Notification of changeApplication for reduction/exemption from businesstax on corporations*Application for approval and notification of thedisposition of extending the due date of filing return Notification of approval of consolidated payment,
etc. pertaining to corporate tax
etc.
Payment of principal tax
Payment of delinquent charge
Payment of additional charge
Pro forma payment/deemed payment(As of April 1, 2020 (R2))
Establishment tax in the 23 special
wards

Fixed assets tax(on depreciable
assets) in the 23
special wards

Notification upon payment
Revised returnNotification of not exceeding thetax exemption limit
Notification of leasing houses andbuildings for business purposesDepreciable
assets return

Inauguration or abolition ofbusiness establishment
Application for
reduction/exemption of
establishment tax
Details regarding
deemed joint businessetc.
Payment of principal tax
Payment of delinquent charge
Payment of additional charge* Application for tax reduction/exemption under the Tax System for Encouraging Small Business Enterprises to Save Energy
Consumption is also available.
It has become mandatory for large corporations (such as corporations with capital exceeding 100 million yen at the start of thebusiness accounting year) filing declarations of business tax on corporations, special corporate enterprise tax, and metropolitan
inhabitant tax on corporations together with the documents which should be attached with these declarations in businessaccounting years starting on or after April 1, 2020 (R2) to submit these electronically utilizing eLTAX.
For an overview of the large corporation mandatory electronic filing system, please see the Tokyo Metropolitan Government
Bureau of Taxation website (Japanese only).
[Tokyo Metropolitan Government Bureau of Taxation website] https://www.tax.metro.tokyo.lg.jp/<Local Tax Common Tax Payment System>
From October 2019 (R1), a local tax common tax payment system utilizing eLTAX was introduced for all local governing
bodies, which enables electronic tax payments to be made all together in a one-time procedure.
Additionally, following the introduction of the local tax common tax payment system, it has become possible to make payments
directly utilizing a direct payment system by specifying a previously registered financial institution bank account.
For more details, please confirm the eLTAX website (Japanese only) below.
services><Time of availability of[Availability of various procedures]Services are available from 8:30 a.m. through 12:00 a.m. (midnight), Mondays through Fridays(except on Saturdays, Sundays, other holidays and year-end holidays (December 29 – January 3))* The system can be utilized on the final Saturday and following Sunday of each month.
<For inquiries regarding electronic procedures>website] https://www.eltax.lta.go.jp/[
Help Desk] 0570-081459 (When the telephone No. described at the left cannot be contacted, use the telephone No. 03-5521-0019.)[
Services are available from 9:00 a.m. through 5:00 p.m., Mondays through Fridays(except on Saturdays, Sundays, other holidays and year-end holidays (December 29 – January 3))<For inquiries regarding the contents of your filing and tax payment>[Electronic filing, application and notification]
Group in charge of relevant tax item at competent Metropolitan Taxation Office[Electronic tax payment]Group in charge of collection management at competent Metropolitan Taxation Office
Mascot of eLTAX
eL RANGER

33

Taxes Related to Real Estate
Real Estate Acquisition Tax
Tax is imposed on those who acquired real estate such as through purchases of land and buildings or throughconstruction of a residence/building, regardless of whether the property is registered or not. However, for the acquisition
through inheritance, etc., the tax is not imposed in certain cases.
[Taxpayers]
Those who have acquired land or buildings (regardless of individuals or corporations) by purchase, gift, exchange, orconstruction (new construction, enlargement of buildings, and remodeling) regardless of whether the acquisition was apaid or gratuitous acquisition, or whether or not it was registered.
[Tax payment]
Assessed value of acquired real estate (standard taxable value)*1

×

Tax rate*2*1 For housing land, etc. (housing land or evaluated housing land) acquired on or before March 31, 2021 (R3),the standard taxable value of housing land is the acquisition price × 1/2.
*2 Tax rates are as shown in the following table.
Date of Acquisition
From April 1, 2008 (H20)
to March 31, 2021 (R3)

Building(Residence)Land

Building(Non-residence)

3/100

4/100

[Due Date and Procedures for Tax Payment]
Tax Notice is sent from the Metropolitan Taxation Office/Island Branch Office. The tax shall be paid by the due datementioned in the Tax Notice.
See Pages 74 and 75 for details on the tax payment procedure.

 Value of Acquired Real Estate
The value of the acquired real estate is imposed and determined based on the Standard Valuation Code of Fixed Assets,
which was established by the Minister for Internal Affairs and Communications. The assessed values are basicallyequivalent to the registered prices in the fixed assets tax ledger, with the exception of newly constructed
residences/buildings, etc.
In addition, when land and/or buildings are received as gifts or acquired by exchange, the values are equivalent to theregistered prices in the fixed assets tax ledger.

 Tax Exemption Limit
Where the standard taxable value is less than the following amounts, real estate acquisition tax is not imposed.
Land ...................................................................... ¥100,000
New/expanded/renovated................ ¥230,000
Buildings
Others (sale, etc.) ............................ ¥120,000

 Notification of the Acquisition of Real Property
Submit notification to the competent Metropolitan Taxation Office (or branch office/island branch office) having
jurisdiction over the area, where the land/buildings are located, within 30 days from the date of acquisition.
Notification is also required for acquisition of unregistered assets.

34

 Tax Deduction for Residential Building Acquisition(1) Newly-built Residential Buildings (Including Enlarged and Remodeled Residential Buildings):[Requirements] A certain amount is deducted from the assessed value of residential buildings if the floor area*1 ofthe buildings meet the requirement below.

Lower limit
Detached house

Houses other thandetached houses*2

Upper limit

Houses other than the ones
for rent

50 m2 or more

50 m2 or more

240 m2 or lessHouses for rent

50 m2 or more

40 m2 or more

240 m2 or less

*1 The floor area in the present circumstances, which may differ from the registered floor area, is used for assessment. The
floor space of condominiums, etc., includes the floor area of the common space divided proportionally in accordancewith the floor area of the private space.
*2 Houses other than detached houses refer to condominiums, etc. with sectional ownership or apartments, etc. withstructurally independent lot. The assessment of the requirements of floor space is conducted for each independent lot.

[Deduction] ¥12,000,000*3 (For buildings valued at less than ¥12,000,000, the deduction is equal to the value.)*3 For houses other than detached houses, the deduction applies to each independent lot.
For new residential buildings meeting the criteria for long-term quality housing, which is stipulated in the Act on the
Promotion of Diffusing Long-term Quality Housing, the deduction amount is ¥13,000,000. (This provision applies only
to the buildings that were/will be acquired on or before March 31, 2022 (R4))[Calculation of tax amount]{(Assessed value of residential buildings) − (Deduction)} × Tax rate 3% = Tax amount(2) Used Residential Buildings[Conditions] A certain amount can be deducted from the assessed value of residential buildings, which meet all of
the following requirements (A through C).
Requirement(A) Residential requirement(Note) It is necessary that the state of thebuilding at time of acquisition was“residence”.

(B) Floor area requirement(C) Earthquake-proofing standard
requirements*1

Details
Residential building that was acquired by the owner as his or her own
personal residence.
(If a building designed for non-residential use is to be remodeled forresidential use, the said remodeling work must be completed prior to theacquisition.)
50 m2 to 240 m2(Assessment of floor area requirement is to be identical to that of the“Case of Newly Built Residential Buildings.”)

Building newly built on orafter January 1, 1982
(S57)

Residential building that has been certified
as the one meeting newearthquake-proofing standards in an
earthquake-resistance inspection conductedby an architect or other expert (saidinspection for certification must have been
completed within two years prior to thedate of acquisition of the residence) among
the buildings that do not meet the structuralrequirement stated in the left column.

*1 Even if a used residential building (limited to residential buildings acquired on or after April 1, 2014 (H26)) does not meet therequirements stated in (C) above, a certain amount may be deducted from the tax amount on the residential building in case that theseismic retrofitting is conducted within six months of acquisition, the certification that the building meets new earthquake-proofing
standards is obtained, the building is used for resident and such retrofitting is completed before residential use commencement. The
premises may also be eligible to receive a reduction of taxes (limited to premises acquired on or after April 1, 2018 (H30)). For details,
please consult the Metropolitan Taxation Office (or island branch office) where the building is located. Regarding the taxation measuresin the emergency economic measures to cope with the COVID-19, see Page 90.

[Deduction]
Date of Construction

Deduction

Date of Construction

Deduction

Jul. 1, 1954 (S29) to Dec. 31, 1963 (S38)*2¥1,000,000

Jul. 1, 1981 (S56) to Jun. 30, 1985 (S60)*2¥4,200,000

Jan. 1, 1964 (S39) to Dec. 31, 1972 (S47) *2¥1,500,000

Jul. 1, 1985 (S60) to Mar. 31, 1989 (H1)

¥4,500,000

Jan. 1, 1973 (S48) to Dec. 31, 1975 (S50) *2¥2,300,000

Apr. 1, 1989 (H1) to Mar. 31, 1997 (H9)¥10,000,000

Jan. 1, 1976 (S51) to Jun. 30, 1981 (S56) *2¥3,500,000

Apr. 1, 1997 (H9) or later¥12,000,000∗2 For used residential buildings newly built on or before December 31, 1981 (S56), only buildings that have been certified as meeting newearthquake-proofing standards are eligible. For details, see the requirements stated in (C) above.

[Calculation of tax amount](Assessed value of residential buildings − Deduction)*3 × Tax rate 3% = Tax amount*3 If you acquire equity interest in the house, the amount would be amount of price and deduction of the house multiplied by such equity
interest.

35 Reduction for Residential Land Acquisition
Where a residential building site subject to the section “Tax Deduction for Residential Building Acquisition” on Page 35
are acquired, a certain amount is deducted from the land tax if any of the following requirements are met.

«Acquisition of land for new residential building»Category

Requirements

Acquisition of land
before theconstruction ofresidential building

The new house must be built on the land within three years* of acquiring the land (provided that (1)the acquisitor of the land continues to own the land until the construction of the new house and, (2)the person having acquired the land from the acquisitor of the land (the counterpart of the transfer)builds a new house.)

Acquisition of land
after the constructionof residentialbuilding(A) Those who built a new residential building on the leased land acquire that land within one year
from the construction of the residential building.
(B) Those who acquired new and not-used residential building and its site within one year from the dayof the construction of the residential building (including simultaneous land/house acquisition).

∗ For land which was/will be acquired on or before March 31, 2022 (R4), in the case where it is difficult to build a new housewithin three years since the land acquisition, the tax can be reduced within four years since its acquisition when found to be incompliance with the requirements designated by the ordinance (For apartment houses, etc. with 100 or more units in one building,where it is deemed to take more than three years for new construction due to unavoidable circumstances).

«Acquisition of the land for used residential building»Category
Acquisition of land prior to residentialbuilding
Acquisition of land after residentialbuilding

Requirements
Individuals, who purchase the land, acquire the residential building on the land
within one year of the land purchase (including simultaneous land/residentialbuilding acquisition)
Individuals, who leased the land to acquire the residential building, acquired theland within one year of the acquisition of residential building«Tax reduction»
Following amount of either (A) or (B), whichever is larger, can be reduced.
(A)(B)¥45,000 (For amounts of less than ¥45,000, the deduction is equal to the amount.)
Assessed value of land per×
1 m2 ∗

Twice the floor area of a residential building(up to 200 m2 per house)

×

Tax
rate
3%

∗ For acquisition of residential land or the like (residential land or land assessed as residential land) not later thanMarch 31, 2021 (R3), the assessed value of land per m2 is calculated based on the 1/2 of the assessed value.
(Note) If you are acquiring equity interest in the house, the amount would be the product of the amount obtained in (B)above with the amount of equity interest.

 Declaration for Tax Reduction
Apply for tax reduction by submitting the necessary documents (in principle, copies are acceptable) to the relevant
Metropolitan Taxation Office (or branch office/island branch office) having jurisdiction over the area, where theland/building are located, in principle, within 60 days from the date of acquisition of the residential building or land forresidential use.
Necessary documents
Newly-built residentialbuilding

Contract document for construction work / certificate of inspection or certificate of registered
items (buildings) / floor plan (in the case of multipurpose residential buildings with residential
complexes and stores, etc.) / long-term quality housing certification notice (for certified long-term
quality housing)

Used residentialbuilding

Purchase and sales contract and receipts for final expenses / certificate of registered items(buildings) / certificate of residence (those with no entry of Individual Number)Land for residential
use

Contract of land sales and receipts for final price / certificate of registered items (land) /documents required for the reduction of taxes on newly-built or used residential buildings as
mentioned above(Note) Documents other than those mentioned above may need to be submitted as required.

36

 Calculation of Real Estate Acquisition Tax[Example] A newly built residential building as well as land was purchased in May 2020 (R2).
The area of the land is 125 m2 and the total floor area of the residential building is 100 m2.
The purchase price (assessed value) is ¥72,000,000 for the land and ¥12,600,000 for the building.
What is the amount of tax due?

[Calculation]
Assessed value(A)

Residential Reduction for the residentialbuilding acquisitionbuilding
Standard taxable value
Tax payment
Assessed valueStandard taxable value
Assessed value per 1 m2Tax amount
Reduction for land forresidential use (ResidentialLandbuilding reduction)
Reduction for land forresidential use (Residentialbuilding reduction)
Deduction (Residentialbuilding reduction)
Tax payment

(B)
(C)
(D)
(E)
(F)
(G)
(H)

¥12,600,000 See the requirements of “Tax Deduction for
Residential Building Acquisition” on Page 35.
¥12,000,000 (See “Deducted amount” on Page 35.)
¥600,000¥18,000¥72,000,000¥36,000,000¥288,000¥1,080,000¥45,000(A) − (B)(C) × (Tax rate 3%)(D) × 1/2 (See Page 34.)(E) ÷Total land area (m2)
(E) × (Tax rate3%)(See “Tax Reduction” (A) on Page 36.)(I)

¥1,728,000 (F) × {(total floor area of residential building ) × 2(up to 200 m2 per building)} × Tax rate 3%(J)¥1,728,000 (H) or (I), whichever is higher¥0 (G) − (J) No tax is imposed for the value of 0 or less.

Therefore, the tax due is: Residential building ¥18,000 + Land ¥0 = ¥18,000

Taxes Related to Real Estate
The relationship between real estate (including land and buildings) and taxation is as follows:Purchase or new construction/
extension/rebuilding ......................
Use of estate for commercial
purposes .........................................
Holding of estate............................

Real estate acquisition tax, consumption tax (national tax), local
government consumption tax, revenue stamp tax (national), etc.
Establishment tax
Fixed assets tax/city planning tax, etc.

* In addition to the above, the following taxes also apply in the circumstances described below.

・Where the estate is leased .................

Sales of real estate .........................

Inheritance .....................................
Acquisition as gift..........................
Registration of estate .....................

Income tax and special income tax for reconstruction (national),
inhabitant taxes (metropolitan tax, ward and municipal tax),
business tax on individuals, consumption tax (national), local
government consumption tax, fixed assets tax (depreciable assets)
Income tax and special income tax for reconstruction (national)
on capital gains, inhabitant taxes (metropolitan tax, ward andmunicipal tax), consumption tax (national), local government
consumption tax, revenue stamp tax (national)
Inheritance tax (national)
Gift tax (national), real estate acquisition tax
Registration and license tax (national)(Note) For details on national taxes, please consult the Tax Office (National Tax) having jurisdiction over your area (see Page 102).

37

Fixed Assets Tax (Land & Buildings)
While the municipal governments impose taxes on fixed assets in Tama and the island areas, the Metropolitan
Government imposes the metropolitan tax on fixed assets in the 23 special wards as an exceptional measure.

 Fixed Assets“Fixed asset” is a general term for land, buildings and depreciable assets, including the followings:[Land]
Rice fields, farms, residential land, mineral springs, ponds and swamps, forests, stock
farms, wasteland and land for other purposes (miscellaneous land)[Buildings]
Residential buildings, stores, factories (including power stations and substations),
warehouses and buildings for other purposes[Depreciable assets]
Business property such as structures, machinery, equipment, vessels, aircrafts, tools,
instruments, fixtures that are subject to depreciation under the Corporate Tax Act orIncome Tax Acts, excluding the property subject to motor vehicle tax (category base) or
light motor vehicle (category base) (See Pages 31 and 32 for fixed assets tax on
depreciable assets.)[Taxpayers]
Those who are registered in the fixed assets tax ledger as owners of land and/or buildings as of January 1▶ Taxpayer Subsequent to Transfer of Assets
In the event that the transfer of ownership of assets is executed on or after January 2, the obligation for paying taxes
on the assets is not transferred.
Although there may be cases in which the burden of the fixed assets tax is adjusted between the parties based on thesales contract or the like in proportion to the length of period of ownership, such an arrangement would be nothing
more than to bind the parties concerned.
[Tax payment]▶ Land and buildings
Standard taxable value*×Tax rate 1.4%−

Reduction amount, etc.

* Price registered in the fixed assets tax ledger (see Pages 39 to 43 for land).
[Due date and procedures for tax payment]
In principle, taxpayers shall pay the tax four times a year in June, September, December, and February based on the
Tax Notice that is sent in the first tax due month in June. (For due dates on tax payment in each city, town, or village
municipality, see Page 104.)
For land and buildings, the Tax Notice is accompanied by a detailed specification of tax assessment.
For payment methods, see Pages 74 to 77 for details.

 Assessed Value of Fixed Assets
The value of fixed assets is the price that is determined by the prefectural governors or the mayors of city, town orvillage on the basis of the Standard Valuation Code of Fixed Assets, which was established by the Ministry of Internal
Affairs and Communications, and then registered in the fixed assets tax ledger.

 Assessed Value of Land and Buildings
Once every three years, an across-the-board revaluation is carried out to determine new prices. The fiscal year of thisrevaluation is called the basic taxable year, and FY2018 (H30) is one of the basic taxable years.
In the second (FY2019 (R1)) and third (FY2020 (R2)) years following the basic taxable year, the prices set in the basic year
(FY2018 (H30)) are retained. However, fixed assets are newly assessed to determine new prices, such as in the case of
subdivided/consolidated land tracts or newly built, extended or renovated houses.

38 Tax Exemption Limit
The fixed assets tax is not imposed when the total standard taxable value of fixed assets owned by the same person in
the same municipality is less than the following:
Land: ¥300,000
Residential building: ¥200,000

 Definition of Residential Land and its Special Cases(1) Residential Land is Defined as the Land that Meets One of the Following Conditions as of the Base
Date for Assessment (January 1).
(A) The land used as a site for exclusively residential dwelling (residential building used exclusively as dwellingspace) with a maximum area 10 times larger than the floor area of the residential building that is actually built onit.
(B) The land used as a site for a dwelling house combined with other use (part of the building is used as dwellingspace, and the proportion of dwelling space to the floor space of the residential building* is 25 percent or more)with the area of site calculated by multiplying the area by the rates shown in the table below. (However, the area
will be the one calculated by multiplying 10 times the size of the residential building by the rates shown below if
the land area is more than 10 times larger than the floor area of the residential building located on it.)
Types of dwelling house combinedwith other use
Residential buildings other than theones listed below
Fireproof residential buildings withfive or more stories above thegroundProportion of dwelling space∗

Rates

25% or more to less than 50%

0.5

50% or more
25% or more to less than 50%
50% or more to less than 75%
75% or more

1.0
0.5
0.75
1.0

∗ Proportion of dwelling space = Floor space of dwelling portion / Total floor space of the residential building(2) Special Measures for Standard Taxable Value
Special measures for standard taxable value of residential land have been taken for the land used as house lot so as
to lighten the tax burdens.
The fixed assets tax on land for residential use to which the special measures are applied (amount of regularstandard taxable value) is calculated as shown in the table below according to the type of residential land, fixed
assets tax and city planning tax.
Fixed assets tax

City planning tax

Residential land with up to 200 m2
Assessed value × 1/6
per residential building*Residential land other than land
Assessed value × 1/3
for small-sized residence

Assessed value × 1/3

Type of residential land
Small-scale residential
landGeneral residential land

Assessed value × 2/3*Although in principle the number of housing units shall be one unit in one building, in the case where there are a number of independently
partitioned parts for residential use, such as single rooms in an apartment, this number shall be taken.
(Note) This is applicable to the “specified vacant house, etc.” in the Law for Special Measures to Promote Dealing with Vacant Houses, althoughspecial measures of the standard taxable value shall not apply to sites of houses for which advice had been given from the ward to the owner,
etc. but the necessary measures were not taken according to the advice by the day of assessment (January 1).

 Declaration of Residential LandIn the following cases, it is necessary to file a “Declaration of Residential Land, etc. for Fixed Assets Tax Purposes” form
with the Tokyo Metropolitan Taxation Office having jurisdiction over the ward where the land is located on or before
January 31 of the following year (February 1, 2021 (R3) for FY2020 (R2)).
1) A new residential building is acquired or enlarged.
2) All or a part of a residential building is demolished.
3) A residential building is rebuilt*1.
4) All or a part of the existing residential building is converted for a different purpose other than residence(e.g. from a house to a shop, or vice versa).
5) Land use is converted (e.g. utilizing land that was previously a garden as a parking lot).
6) A residential building is destroyed or damaged due to disasters, etc.*2*1 Regarding 3) “A residential building is rebuilt.”
As of the date of assessment (January 1), in principle the land on which a residential building is being constructed or where
the construction is planned is not regarded as residential land. However, in cases where certain conditions are met, such as
when an existing residential building is to be demolished and a residential building is to be rebuilt, the special measures of thestandard taxable value are continued to be applied as residential land based on a declaration. For more details and the procedures,
please contact the Tokyo Metropolitan Taxation Office having jurisdiction over the land that you own.
*2 Please file a “Declaration of Disaster-Damaged Residential Land for Fixed Assets Tax Purposes” form.

39 Measures to Adjust the Tax Burden for Residential Land
(1) Balancing of Tax Burden Levels
The amounts of fixed assets tax and city planning tax are calculated in principle on the basis of the assessed value or
the special measure amount (for residential land, the amount to which the special measures are applied (regularstandard taxable value)).
As for land, however, in order to contain sudden rises in tax amounts due to revaluation, etc., a standard taxable
value reflecting measures to adjust burden levels is used in the calculation.
In addition, for non-residential land where tax burden levels are 60% or higher up to 70%, the measure to retain thestandard taxable value set in the previous fiscal year will continue, in order to equalize the tax burden level (level of
discrepancy between the price and the standard taxable value).
Tax burden level(%)=

Amount of standard taxable value, etc. for FY2019 (R1)∗1
Assessed value, etc. in FY2020 (R2)∗2

×100*1 In the case where land was subdivided or consolidated within 2019 (R1), tax will be assessed according to the standard
taxable value of FY2019 (R1) for similar land.
∗2 Asset values, etc. refer to any one of the followings:
 Amount to which special measures are applied (regular standard taxable value); Agricultural land in urbanization promotion area (assessed value × 1/3); or Assessed value in any other cases.

(2) Tax Burden on Residential Land and Standard Taxable Value Residential land:Tax burden level of 100% or more
Tax burden level of less than 100%
 Commercial land, etc.:
Tax burden level of over 70%
Tax burden level of 60% or more and 70%
or less
Tax burden level of less than 60%

 Regular standard taxable value (assessed value × 1/6 or 1/3)
 Gradual tax increase Reduction to the legal upper limit (70% of the price) of the standard
taxable value applied* The standard taxable value for the previous fiscal year, etc.*
 Gradual tax increase* Following the last fiscal year, the reduction measure has been taken to bring down the standard taxable values (the upper limitof burden level) for fixed assets tax and city planning tax applicable to commercial land, etc. in the 23 special wards from 70%
to 65% based on the municipal ordinance.
As a result, when the tax burden level is over 65%, the tax burden will be reduced to a level comparable to the case where thestandard taxable value is lowered to 65% of the assessed value.

The Measures to Reduce/Exempt Tax Burden for Lands (in the 23 Special Wards)(1) Reduction under Ordinance on Alleviation of Maximum Burdens Pertaining to Commercial Land
(Reduction under the Item 2 of Article 15 of Bylaw to Metropolitan Tax Ordinance)
Following last fiscal year, the reduction measure has been taken to bring down the standard taxable value (the upper limitof burden level) for fixed assets tax and city planning tax applicable to commercial lands or the like (including residential
lands not used for housing) from 70% to 65% based on the Ordinance.

(2) Reduction under Ordinance Applicable to Lands with the Tax Amount of more than 110% over thePrevious Fiscal Year (Reduction under the Item 3 of Article 15 of Bylaw to Metropolitan Tax
Ordinance)Continuing from the previous fiscal year, with a view to restraining a drastic increase in tax amount along with the rise ofland prices, a measure is taken in which if the amount of fixed assets tax and city planning tax exceeds the product ofmultiplication of the pertinent tax amount for the last fiscal year by 1.1, the exceeding amount is reduced under thepertinent ordinance.
If there is a change in the acreage/mode of its use or some other factor of the land, the resultant tax amount may surpass
110% of that in the previous fiscal year.

40Reduction/Exemption Applicable to Land (in the 23 Special Wards)
The following tax reduction/exemption system is instituted as the own system in Tokyo.
Other major tax reduction/exemption systems are shown on Page 81.

(1) Reduction/Exemption from Fixed Assets Tax and City Planning Tax Applicable to Small-scale
Non-residential Lands
Following the last fiscal year, fixed assets tax and city planning tax on the part up to 200 m2 out of a non-residential
land whose area per lot is not more than 400 m2 is reduced by 20%. However, this reduction applies only to property
owned by an individual or a corporation whose equity capital or investment is not more than ¥100,000,000.
To each taxpayer who will newly benefit from this measure, an application form will be sent. (Deadline ofapplication filing: December 28, 2020 (R2)).
In order to obtain reduction/exemption, it shall be required to apply to the Tokyo Metropolitan Taxation Office foreach ward. However, those who received a reduction/exemption in FY2019 (R1) in the same ward need not reapply
this year.

(2) Reduction/Exemption from Fixed Assets Tax and City Planning Tax Applicable to Land after the
Demolition of Old Houses in Specific Fireproofing Districts
In order to prevent the occurrence of large-scale urban fires or a decline in city functions during an earthquake disaster in
the Tokyo Metropolis, among the districts having densely built-up residential areas consisting of wooden houses, theMetropolitan Government has designated those which are deemed to be in particular need of improvement as Promotionof Fireproofing Specific Development Districts (hereafter known as “Specific Fireproofing Districts”), and is
implementing measures together with the wards to promote fireproofing. One of the forms of special support provided forSpecific Fireproofing Districts is an 80% tax reduction for a maximum of five fiscal years in the fixed assets tax and city
planning tax imposed on land that has been cleared of old houses for fireproofing purposes, bringing it to the same level asland for residential houses.

 Requirements for reduction/exemption
1) Old houses that are demolished must be recognized by the ward as old buildings that pose a danger to fire
prevention*1.
2) Old houses must be demolished between the date of designation as a Specific Fireproofing District and December 31,
2020 (R2)*2.
3) After the demolition of the old houses, the land certification must be converted from small-scale residential land tonon-residential land.
4) The ward must certify that the cleared land is appropriately managed as an effective space for fire prevention(Land that is undergoing construction works for houses, etc. cannot be certified as effective space for fire prevention.)5) The owner of the land as of January 1 of the year of demolition of the old houses continues to own the land as ofJanuary 1 of the year for receiving reduction/exemption.
6) The “Application for Reduction/Exemption of Fixed Assets Tax” must be submitted by the deadline for the firsttaxation period for fixed assets tax and city planning tax in the fiscal year for receiving reduction/exemption (on June
30 (or on the next working day if this date falls on a Saturday, Sunday or holiday)).
*1 The ward will carry out accreditation processes once an application has been submitted to the ward for subsidies forthe demolition of old buildings. (There are also wards that do not have this subsidy system in place. Please consult
with the person-in-charge of each ward for details.)*2 Following the continuation of the Specific Fireproofing Districts system, it is planned that this date will be extended.
More details will be notified later on the Tokyo Metropolitan Government Bureau of Taxation website (Japaneseonly), etc.

41Tax Exemption of Roads (In the 23 Special Wards)
In case the land is used as a road (including the setback portion) and meets the given requirements, according to the
stipulation by the Local Tax Act, the part used as the road of such land is not subject to fixed assets tax / city planning
tax. In principle, for an application for tax exemption on land is are submitted within the year, the Metropolitan
Taxation Office will conduct an on-site survey, etc. and if the land is confirmed to be meeting requirements, it will not
be subject to taxation from the fiscal year starting in April the following year.

Main subjects for tax exemption in this system(1) Roads defined in the Road Act (National expressways, ordinary national roads, Tokyo municipal roads, and ward
roads)(2) Private roads that satisfy the following conditions (Note: Except for land that was calculated as part of the lot area
when the house was under construction)1) It does not have restrictions on use and is available for use by the general public.
2) It has a form that can be objectively certified as a road.
3) Either of the following shall be applicable.
 In the case of a “private through road” (a road in which the start and end points of the road connect to adifferent public road), the entire length of the road is 1.8 m or more in width.
 In the case of a “dead-end private road” or “U-shaped private road”, the road is used by two or more houses, theland is used exclusively for traffic, and the road is 4.0 m or more in width (1.8 m or more for former roads).
(3) The following pieces of land* that are effectively serving as part of the roads described in (1) or (2) above.
 Setback portion: This is the widened portion of a narrow street, etc. developed by a special ward, where the widened
portion, etc. of a road is defined by the stipulations of Article 42 Paragraphs 2, 3 and 5 of the Building Standards
Act.
 Cut-off corner portion: Cut-off corner portion as defined by the stipulations in Article 2 of the Tokyo Metropolitan
Building Safety Ordinance.
* It is necessary that the boundary of the road portion with the site portion is clearly demarcated with a fence, curb, joint,etc., and that the land does not have restrictions on use.

<Image Drawing>
Private throughroad

Applicable portion
Dead-end
private roadU-shaped private road
Setback portion

Cut-off corner portion

PublicportionPublicportionNecessary Procedures
Submit the following documents to the Land Group of the Metropolitan Taxation Office in the ward where the owned
land is located.
 Fixed Assets Tax and City Planning Tax Exemption Application Form (Road for Public Use) Drawings which allow precise confirmation of the position and the method for calculating the area of the roadportion (e.g. Survey maps, building area plans, etc. which measured the area of the road portion)42

Calculation of the Standard Taxable Value (Fixed Assets Tax (in the 23 Special Wards))

Residential land, etc.

Land for residential building

Category
Small-scale
residential land
(Site of housing
up to 200m² perresidentialbuilding)

Calculation of the tax burden
levelStandard taxable value (FY2020 (R2))

100% or more

Less than 100%
General(Residential
land other thansmall-scale
residentialland)Measures to adjust tax burdens, etc.

Tax burden level
FY2019 (R1)standard taxable value*
FY2020 (R2)value × 1/6

FY2019 (R1)standard taxable value*
FY2020 (R2)value × 1/3

Regular standard taxable value(value × 1/6 or value × 1/3)

Standard taxable value for the previous year +(regular standard taxable value × 5%) = A※

※ The regular standard taxable value applies if A exceeds the regular standard taxable value.
An amount equivalent to 20% of the regular standard taxable value, if A is smaller than
20% of the regular standard taxable value

Tax burden level

Measures to adjust tax burdens, etc.

Over 70%

Value × 70%

70% or less but 60% or
moreStandard taxable value for the previous year applied ※1

Less than 60%

Standard taxable value for the previous year +(value × 5%) =A※2

FY2019 (R1)
Commercial land

standard taxable value*
FY2020 (R2) value※1 Following the last fiscal year, the reduction measure has been taken to bring down thestandard taxable values (the upper limit of burden level) for fixed assets tax and city
planning tax applicable to commercial lands (lands for non- residential use) in the 23
special wards from 70% to 65% based on municipal ordinance.
As a result, when the tax burden level is over 65%, the tax burden will be reduced to alevel comparable to the case where the standard taxable value is lowered to 65% of theassessed value.
※2 An amount equivalent to 60% of the value, if A is larger than 60% of the value and an
amount equivalent to 20% of the value, if A is smaller than 20% of the value

Agricultural landTax burden level
Agricultural land taxedon par with residential
areas (Agricultural land
within an urbanization
promotion area)

Agricultural land underconservation (Productive
green area)

FY2019 (R1)

※1

Measures to adjust tax burdens, etc.

100% or more

Regular standard taxable value (value × 1/3)

Less than 100%

Standard taxable value for the previous year + (regular standard
taxable value × 5%) = A※standard taxable value*
FY2020 (R2)value × 1/3

FY2019 (R1)standard taxable value*
FY2020 (R2) value※ The regular standard taxable value applies if A exceeds the regular standard taxable value.
An amount equivalent to 20% of the regular standard taxable value, if A is smaller than
20% of the regular standard taxable valueStandard taxable value for
FY2019 (R1) × tax burden
adjustment ratio (upper
limit: value for FY2020(R2))

Tax burden levelTax burden
adjustment ratio

90% or more

1.025

80% or more but less than 90%

1.05

70% or more but less than 80%

1.075

Less than 70%

1.1* In cases where land was subdivided or consolidated within 2019 (R1), tax will be assessed according to the standard taxable value of FY2019 (R1) for similar land.

(Note 1) See Page 39 for the regular standard taxable value of city planning tax.
(Note 2) For other reductions, etc. on other land, see Pages 40 and 41.

Reduction of Fixed Assets Tax for Newly-built Residential Building
When a newly-built residential building satisfies the requirements for floor area laid out on Page 44, 1/2 of the fixed
assets tax (corresponding to up to 120 m2 of residential space per house) can be deducted for a total of three fiscal years
beginning with the year in which the property becomes taxable (five fiscal years for residential building with threestories or more that have a fire-resistance or quasi-fire resistance system).
Similarly, for a residential building certified as long-term quality housing on or after June 4, 2009 (H21) and satisfying
the requirements for floor area laid out on Page 44, 1/2 of the fixed assets tax (corresponding to up to 120 m2 of theresidential space per house) can be deducted for a total of five fiscal years beginning with the year in which the property
becomes taxable (seven fiscal years for residential buildings with three stories or more that have a fire resistance orquasi-fire resistance system).
The tax deduction for certified long-term quality housing requires application by January 31 (February 1, 2021 (R3) for
FY2020 (R2)) of the year immediately following the construction of the residential building (the year of construction if
construction is completed on January 1).

43[Floor Space Requirements]
Category ofresidential buildings

Detached
house*1

Floor area
Date ofconstruction
Between January 2, 2005
(H17) and March 31, 2022
(R4)

Not less than 50
m2 up to 280 m2

Building
combining shop,
etc. and dwellingunit*1

Floor area forresidential space

Not less than 50
m2 up to 280 m2

Apartment house*1

Houses for rent:

Exclusive residential space including
the area of common floor space, suchas corridors and stairs, which is
proportionally divided in accordancewith individual proportion of the
totalHouses for rent:

Not less than 40
m2 up to 280 m2

Not less than 50
m2 up to 280 m2

Floor area including the area ofcommon floor space, such as
corridors and stairs, which is
proportionally divided in accordancewith individual proportion of the total

Not less than 50
m2 up to 280 m2

Condominium, etc. with sectional
ownership*2

Not less than 40
m2 up to 280 m2*1 Limited to cases where the floor area of the living space takes up no less than half of the total floor area.
*2 Limited to cases where the living space of the exclusively owned space takes up no less than half of the exclusively owned space.
(Note) Proof of fireprotection quasi-systems is required for the wooden houses with three stories or more that fall under the category of residentialbuildings with a fire protection quasi-system. For this purpose, a “Declaration for a Fixed Assets Tax Deduction” shall be submitted together with
an “Application for Confirmation of Construction (copy)” and a “Certificate of Inspection (copy)” or a “Statement of House Performance
Evaluation (copy).”

Reduction of the Fixed Assets Tax Associated with Housing Renovation, etc.
(1) Reduction of the Fixed Assets Tax Associated with Renovation for Earthquake Resistant Structures of Housing
In case certain seismic retrofitting is done until March 31, 2022 (R4) for homes existing before January 1, 1982 (S57)
to meet present earthquake-resistant standards, half the amount of fixed assets tax (limited to a corresponding 120 m2 ofliving space per house) will be reduced for one fiscal year (two fiscal years for such houses, before retrofitting, was thepassage for failure of existing seismic-ineligible buildings stipulated in the Act to Promote Earthquake-Proof
Retrofitting of Buildings) from the next fiscal year after the completion date of retrofitting works (if the completion
date is January 1, the fiscal year of the retrofitting)*. The requirements for such tax exemption/reduction are same as“Exemption/reduction in the fixed assets tax and the city planning tax (within 23 wards) for the houses which theseismic retrofitting is done”. See Page 45 for details.
∗ The reduction will be two-thirds of such tax where the retrofit house is certified as a long-term high-quality house.
※ To take the reduction, an application shall be made within three months of the day of completion of renovation work, together
with the specified documents (e.g. the document to prove that the renovation works meet present earthquake-resistant standards).

(2) Reduction of the Fixed Assets Tax Associated with Quake-resistance Renovation for Buildings Included in the
Safety Verification Plan
With regard to the buildings included in the safety verification plan or large-scale buildings requiring emergency
safety verification, as stipulated in the Act on Promotion of Seismic Retrofitting of Buildings, through assistance fromthe government, in the case of renovation works carried out until March 31, 2023 (R5) to ensure compliance withexisting quake-resistance standards based on the Building Standards Act, half the amount of fixed assets tax
associated with the house in question will be reduced for two fiscal years from the next fiscal year after thecompletion year of renovation works. (If the reduction amount of fixed assets tax exceeds an amount equivalent to 5%of the construction fees related to the renovation works in question, the reduction would be an amount equivalent to
5% of the fees).
※ To take the reduction, an application shall be made within three months of the day of completion of renovation work, together
with the specified documents (e.g. the document to prove that the renovation works meet present earthquake-resistant standards).

(3) Reduction of the Fixed Assets Tax Associated with Barrier Free Housing Renovation
For residential buildings that have elapsed 10 or more years and whose resident is 65 years of age or older, a person
certified as the one requiring nursing care or support under the Long-Term Care Insurance Act or a person withdisabilities (excluding rental housing), the fixed assets tax on the house (up to 100 m2 of residential space per unit)
will be reduced by one-third for the following fiscal year (or for the same year if the construction work completes on
January 1) provided certain repair works to make the residence barrier-free were/are completed by March 31, 2022
(R4).
※ To take the deduction, an application shall be made within three months of the day of completion of renovation work, together
with the specified documents (e.g. the document to certify the completion of barrier free housing renovation).

(4) Reduction of Fixed Asset Taxes for Residential Energy-saving (Heat Loss Prevention) Renovation
For residential buildings (excluding rental housing) that existed before January 1, 2008 (H20), the fixed assets tax on
the house (up to 120 m2 of residential space per house) will be reduced by one-third* for the following fiscal year (ifthe completion date is January 1, the fiscal year of the renovations), provided certain energy-saving renovations (heatloss prevention) such as insulation retrofitting work on windows were/are completed by March 31, 2022 (R4).
∗ The reduction will be two-thirds of such tax where the retrofit house is certified as a long-term high-quality house.
※ To take the deduction, an application shall be made within three months of the day of completion of renovation work, together
with the specified documents (e.g. the document to prove that each parts of the housing after renovation meet the energy saving
standard).
(Note 1) For (1), (3), and (4), it is necessary that the amount of cost for renovation is not less than ¥500,000 per house (theamount after deduction of subsidy, etc. for (3) and (4)).
(Note 2) For (3) and (4), the floor area of the house after renovation must be between 50 m2 and 280 m2.
(Note 3) For the procedures required for the reductions of (1) to (4), please contact the Metropolitan Taxation Office of the ward
where the property is located.

44

Reduction of Tax for Residential Buildings (in 23 Special Wards)
The following tax reduction/exemption system is instituted as the own system in Tokyo:
Other major tax reduction/exemption systems are shown on Page 81.

(1) Reduction of Fixed Assets Tax and City Planning Tax for Rebuilding for Greater Anti-earthquake
Resistance
When a residential building, which existed before January 1, 1982 (S57), were/will be demolished and replaced witha new residential building by March 31, 2021 (R3), the whole amount of fixed assets tax/city planning tax for the
residential area on the new building will be reduced or exempted (in case the tax reduction on a newly built house
under the Local Tax Act is applicable, the tax amount after reduction is applied) for three fiscal years beginning withthe year in which the property becomes taxable. (The number of houses subject to reduction or exemption shalldiffer with the conditions of the building before rebuilding).
In the case of the purchase of a newly built condominium, the taxpayer will still be eligible if the necessary
requirements are met.
 Requirements for Reduction/Exemption
1) The proportion of the residential part of the newly built residential building is not less than 1/2 of the building.
2) The residential building was newly built not earlier than one year before or not later than one year after the
demolition of the replaced building*.
3) Both the replaced residential building and the newly built residential building are in any of the 23 special
wards.
4) On January 1 of the year following the year in which the day of new residential building construction belongs(if newly built on January 1, the same day of the same year), the same owner as that of the replaced residentialbuilding on January 1 of the year in which the day of old residential building demolition belongs owns the newresidential building.*
5) A certification of completed inspection has been issued for the newly built residential building.
6) An application has been filed using an “application form for reduction/exemption of fixed assets tax” not later
than the end of February of the second year after the new construction (the immediately next year if newly built
on January 1).
* Even those for whom these are not applicable may be considered eligible if they fulfill a certain set of
requirements. For more information, please consult the Metropolitan Taxation Office of the ward where therebuilt house is located.

(2) Reduction/Exemption of Fixed Assets Tax and City Planning Tax for Renovation for Greater
Anti-Earthquake ResistanceFor residential buildings that existed before January 1, 1982 (S57), if earthquake proofing repair work is undertaken
to meet the current quakeproofing standards based on the Building Standards Act by March 31, 2021 (R3), the fullamount of the fixed assets tax/city planning tax (the tax amount after application of the reduction for residentialbuilding renovation for greater anti-earthquake resistance under the Local Tax Act) will be exempted (to the limit ofan equivalent of 120 m² of the residential space per house) for one fiscal year* in the fiscal year following the date ofcompletion of the renovation. (If the construction completes on January 1, the tax exemption starts in that fiscal
year.)* For two fiscal years if the residential building, prior to completion of earthquake resistance renovation, was a
non-compliant earthquake resistance building with risk of blocking traffic in case of an earthquake, as
stipulated in the Act for Promotion of Seismic Retrofitting of Buildings.
 Requirements for Reduction/Exemption
1) The proportion of the residential part of the residential building renovated for greater anti-earthquake resistanceis not less than 1/2 of the building.
2) The amount of cost of renovation for greater anti-earthquake resistance is not less than ¥500,000 per house.
3) A certification of work satisfying anti-earthquake standards has been issued for the renovated house.
4) An application has been filed using an “application form for reduction/exemption of fixed assets tax” within
three months from the day of completion of renovation work.

45

(3) Reduction/Exemption of Fixed Assets Tax and City Planning Tax for Houses that have been Rebuilt
for Fireproofing Purposes in Specific Fireproofing Districts
As one of the special support measures for the Specific Fireproofing Districts system, houses that have been rebuilt
for fireproofing purposes will be exempted from the full amount of fixed assets tax and city planning tax for the
residential area (in case the reduction of tax for new residential housing based on the Local Tax Act is applicable, thetax amount after reduction is applied) for five fiscal years from the new year of taxation after the completion of the
new buildings. (The number of houses that is eligible for reduction/exemption differs according to the houses prior
to the rebuilding.)
In the case of the purchase of a newly built condominium, the taxpayer will still be eligible if the necessary
requirements are met.
 Requirements for reduction/exemption
1) Both the houses prior to rebuilding and after rebuilding are located in the Specific Fireproofing District.
2) The registered structure of the houses prior to rebuilding must be wood or lightweight steel frame (if there are
two or more structures, the floor area of the wood or lightweight steel frame must be more than half of the total
floor area).
3) The houses must be demolished within a year designated as the Specific Fireproofing District (However, in thecase where the houses are demolished after the new residential buildings have been built, the houses must be
demolished within a year from the date of the erection of the new residential building.)
4) The rebuilt houses must be fire-resistant buildings or quasi-fire resistant buildings.
5) The rebuilt houses must be issued with a certificate of inspection.
6) The percentage of the residential part of the rebuilt houses must be more than 50%.
7) The date of completion of the erection of the rebuilt houses must lie between the date of designation as aSpecific Fireproofing district and December 31, 2020 (R2)*1.
8) On January 1 of the year after the year of completion of the new building (the same day if the date ofcompletion of the new building is on January 1), the owner of the house prior to rebuilding as of January 1 of
the year of loss of the building must be the same owner as the new building*2.
9) The “Application Form for Reduction/Exemption of Fixed Assets Tax” must be submitted by the end of
February of the second year after the completion of the new building (the next year in the case of a newbuilding completed on January 1).
*1 With the continuation of the Specific Fireproofing Districts system, it is planned that this date will be extended.
More details will be notified later on the Tokyo Metropolitan Government Bureau of Taxation website(Japanese only), etc.
*2 Even if this is not applicable, some cases may be eligible when certain requirements are met. For details, pleasecontact the Metropolitan Taxation Office in the ward where the rebuilt house is located.

46

 Disclosure of Land Tax Assessment Value
Land tax assessment value refers to the value of land located along roads in urban areas; specifically, it is the value per
1 m2 of the standard residential land along the street. The assessed amount of housing land is calculated based on theland tax assessment value, taking into account the factors such as the depth, dimensions, legal restrictions on use, and soon.
In order to make land price assessment more readily understandable to taxpayers, all land tax assessment values for
fixed assets tax, which form the basis for assessed values, are disclosed free of charge to the public. For the latest landassessments, etc., please check with the competent Metropolitan Taxation Office.

 Locations for public viewing of land tax assessment maps

Tokyo Metropolitan Taxation
Offices in the 23 special
wards
Metropolitan Tokyo’s
Information Service andPublic Information Room
(3rd Floor, Number 1 Bldg.,
Tokyo Metropolitan
Government Office)Tokyo Metropolitan Central
Library
Tokyo Metropolitan
Government Bureau of
Taxation website “Land Tax
Assessment Public Viewing”(Japanese only)

2018 (H30) basic(taxable) year
portion2015 (H27) basic(taxable) year
portion2012 (H24) basic(taxable) year
portion1991 (H3) basic(taxable) year
portion andearlier*

Remarks







×

Public viewing and lendingof land tax assessment
information only for land
located in the ward





×

×















×

Copy service available(Charged)* Note that the contents of the 1991 (H3) basic (taxable) year (only representative locations) and the 1994 (H6) basic (taxable) year (only principal roads), which are named
the Fixed Assets Tax Land Tax Assessment Public Viewing Register, differ from the contents of the current land tax assessment map.

 Public Inspection and Public Viewing(1) Public Inspection of the Books
Public inspection is a system to enable taxpayers to compare the prices of their land/buildings with those of otherland/buildings in the same district and to confirm whether or not their fixed assets are appropriately priced. Public
inspection is open for a specified period of time (between April 1 and June 30 for FY2020 (R2), excluding Saturdays,
Sundays and holidays, in the 23 special wards) to inspect books listing land and residential housing prices. Whenviewing the books for public inspection, bring with you a driver’s license or other document to confirm your identity
as the taxpayer.

(2) Browsing of Fixed Assets Tax Ledger
Taxpayers may check on their assets throughout the year via the fixed assets tax ledger. Leaseholders and tenants(exclusively those paying rent on the property) are allowed to view the information on the ledger related to therelevant leased land/leased residence assets (information on land is also available for viewing in the case of a rented
house)*1. A document to identify taxpayer, such as a driver’s license, is required in order to view the ledger.
Leaseholders and tenants (exclusively those paying rent on the property) should also bring the original copy of theirrental contract*2.
*1 See Pages 85 to 87 for information on applying for public inspection or public viewing pertaining to fixed assets tax in the 23
special wards.
*2 In the case of sublease right holders, the sublease contract, etc., and the rental contract between the right holder and theleaseholders and/or tenants are needed.

 Requests for Examination (Within the 23 Special Wards)
Regarding fixed assets tax and city planning taxes, in the event of dissatisfaction with the prices registered on the fixed
assets tax ledger, it is possible to file a “request for examination” against the Property Evaluation Examination Councilof Tokyo via a written form within three months of receipt of a Tax Notice after the date (April 1 in FY2020 (R2)) of
public announcement on the registration of prices, etc. on the fixed assets tax ledger (however, if the price, etc. isdetermined or amended after this date, the filling is possible within three months of receiving the Tax Notice on such
additional registration).
Note that because FY2020 (R2) in principle keeps the same prices as FY2018 (H30), the basic (taxable) year, thesubjects of requests for examination are limited to filing for newly determined prices resulting from land tract
subdivision/consolidation and newly constructed buildings, prices which have been revalued due to changes in land
categories and building extensions or renovations, or filings stating that this revaluation should be made, and filings forland prices that have been amended due to special measures following drops in land prices or filings stating thatamendments resulting from applying these special measures should be received.
Moreover, in the event of dissatisfaction with the decision of the examination, a request to cancel such decision can be
filed.

47

 Calculation of Fixed Assets Tax and City Planning Tax[Example]A house (two-story and wooden building) was newly constructed on land in one of the 23 special wards in February
2018 (H30). The area of the land is 150 m2, and the floor space is 100 m2.
The respective (assessed) values of the land and house are as follows. How should the tax amount for FY2020 (R2) becalculated?
• LandValue in FY2020 (R2)..........................................................................¥45,000,000
Property standard taxable value in FY2019 (R1)...................................¥6,750,000
City planning standard taxable value in FY2019 (R1) ........................¥14,700,000• HouseValue in FY2020 (R2)............................................................................¥6,000,000

City planning tax

Fixed assets tax[Calculation]
 LandDetails
Assessed value in FY2020(R2)
Regular standard taxable
valueStandard taxable value inprevious fiscal year
Tax burden level
Measures to adjust tax
burdens
Standard taxable value inFY2020 (R2)
Original tax amountApplicability of reduction
under the Item 3 of Article
15 of Bylaw to Metropolitan
Tax Ordinance*
Applicable tax amount
Regular standard taxable
valueStandard taxable value inprevious fiscal year
Tax burden level
Measures to adjust tax
burdens
Standard taxable value inFY2020 (R2)
Original tax amountApplicability of reduction
under the Item 3 of Article
20 of Bylaw to Metropolitan
Tax Ordinance*
Reduction amount

ExampleDescription(1)¥45,000,000(2)¥7,500,000(1) × 1/6 (Small-scale residential land)

(3)
(4)

¥6,750,000
90%(3) ÷ (2) × 100(5)¥7,125,000(6)A¥7,125,000¥99,750(7)B¥7,425,000¥103,950(3) + ((2) × 5%)
If (5) > (2), (2), If (5) < (2) × 20%, (2) × 20%.
In this case, (5) is less than (2) (¥7,500,000), so (6) = (5)(6) × tax rate (1.4%) (Figure less than one yen is omitted.)(3) × 1.1
(7) × Tax rate (1.4%) (Figure less than one yen is omitted.) Due to
A < B, reduction is not applied¥99,750(8)¥15,000,000(1) × 1/3 (Small-scale residential land)

(9)
(10)

¥14,700,000
98%(9) ÷ (8) × 100(11)¥15,450,000(12)C¥15,000,000¥45,000(9) + ((8) × 5%)
If (11) > (8), (8), If (11) < (8) × 20%, (8) × 20%.
In this case, (11) is more than (8) (¥15,000,000), so (12) = (8)(12) × tax rate (0.3%) (Figure less than one yen is omitted.)(9) × 1.1
(13) × Tax rate (0.3%) (Figure less than one yen is omitted.)
Due to C < D, reduction is not applied(14)¥22,500
C × 1/2 (Figure less than one yen is rounded up.)(See “Reduction related to Small-Scale Residential Land” on Page
50.)
Applicable tax amount¥22,500
C − (14)* Tax reduction under ordinance applicable to lands with tax amount of more than 110% over the previous fiscal year (see Page 40).
Please note that for FY2019 (R1), it is to be considered that there was no application of the same reduction amount.
(13)D¥16,170,000¥48,510(1)

Example¥6,000,000

(2)
(3)

¥6,000,000¥84,000(4)(5)¥42,000¥42,000(6)¥6,000,000(7)¥18,000

City planning tax

Fixed assetstax Residential Buildings
Details
Assessed value in FY2020 (R2)Standard taxable value inFY2020 (R2)
Original tax amount
Reduction for newly-built
house
Applicable tax amountStandard taxable value inFY2020 (R2)
Applicable tax amount

Description(2) = (1)(2) × tax rate (1.4%) (Figure less than one yen is omitted.)(3) × 1/2 (See “Reduction on Fixed Assets Tax for Newly-built
Residential Building” on Page 43.)(3) − (4)(6) = (1)(6) × tax rate (0.3%) (Figure less than one yen is omitted.)(Note) The above applicable tax amounts are calculated for each land lot and each residential building so it may differ from the actual
amount of tax paid as a result of rounding of fraction.

48

City Planning Tax
City planning tax is an earmarked tax used to cover expenses for city development/maintenance and other costs, and isused to enhance and strengthen city development, in particular sewage, parks, community roads, schools, hospitals,
measures for small and medium-sized rivers, and measures against high tides. In principle, it is levied on individuals
who own land or residential buildings in urbanization promotion areas designated under the City Planning Act. City
planning tax applies to the same land, houses and buildings subject to fixed assets tax.
Although, similar to fixed assets tax, this tax is a municipal tax, but the Tokyo Metropolitan government collects this as
metropolitan tax in the 23 special wards as an exceptional measure.
[Taxpayers]
Those who were registered in the fixed assets tax ledger as of January 1 as owners of land and or buildings[Tax payment]▶ Land and Buildings
Standard
taxable value*1

×Tax rate*2 0.3%−

Reduction amount, etc.

[Small-scale residential land] (in the 23 special wards)
Standard
taxable value*1

×Tax rate*2 0.3%−

Tax reduction for small-scale residential land

(Note) Tax reduction for small-scale residential land is as follows:Standard taxable value for small-scale
residential land

×

0.3%

×

1/2

*1 Price registered in the fixed assets tax ledger (see Pages 38 to 40 and 43 for land).
∗2 The tax rate varies depending on the district (see Page 104).
[Due date and procedures for tax payment]
In principle, taxpayers shall pay the tax four times a year in June, September, December, and February based on the Tax
Notice that is sent in the first tax due month (June). (For due dates on tax payment in each city, town, or village
municipality, see Page 104.)
City planning tax is levied in conjunction with fixed assets tax on land, houses and buildings. The Tax Notice states
both the city planning tax amount and the fixed assets tax amount.

Standard Taxable Value on Land

 Standard Taxable Value
Standard taxable value is the price registered in the fixed assets tax ledger. Concerning land, however, the following
special measure regarding the standard taxable value or the measure to adjust the tax burdens relating to residential land
may be applied. For more details, see Pages 39, 40, 43.

 Tax Exemption Limit
In the case that fixed assets tax is not levied, city planning tax will also not be levied. For details, see Page 39.

 Special Measure regarding the Standard Taxable Value Applied to Residential Land
The special measure regarding the standard table value is provided for city planning tax as same as fixed assets tax. For
details, see Page 39.

 Measures to Adjust the Tax Burden for Residential Land
The tax burden levels similar to those for fixed assets tax are applied, and the measures to adjust the tax burden havebeen taken. For more details of these measures, see Pages 40 and 43.

49

Measure to Reduce/Exempt City Planning Tax (in the 23 Special Wards)

 Reduction/Exemption related to Small-scale Residential Land
The Tokyo Metropolitan Government reduces 1/2 of the city planning tax amount pertaining to small-scale housing landlots (housing lot up to 200 m2 per house).

 Reduction under Ordinance on Alleviation of Maximum Burdens Pertaining to Commercial Land
See Page 40.

 Reduction under Ordinance Applicable to Lands with the Tax Amounts of more than 110% over thePrevious Fiscal Year
See Page 40.

 Reduction/Exemption Applicable to Small-scale Non-residential Lands
See Page 41.

 Reduction/Exemption Applicable to Land After the Demolition of Old Houses in Specific
Fireproofing Districts
See Page 41.

 Reduction/Exemption for Rebuilding for Greater Anti-earthquake ResistanceSee Page 45.

 Reduction/Exemption for Residential Building Renovation for Greater Anti-earthquake ResistanceSee Page 45.

 Reduction/Exemption Applicable to Rebuilding for Fireproofing Purposes in Specific Fireproofing
Districts
See Page 46.

Special Land Possession Tax
Special land possession tax is a municipal tax levied on those who have acquired or own land over a certain size, and iscollected as metropolitan tax in the 23 special wards as an exceptional measure.
However, in view of the current economic conditions, new imposition of special land possession tax has beensuspended since FY2003 (H15).

50

Taxes Related to Automobiles
Motor Vehicle Tax (Environmental Excite)
This tax is imposed when an automobile is acquired.
(Note) From October 1, 2019 (R1), the automobile acquisition tax was discontinued, and the motor vehicle tax(environmental excite) was introduced.
[Taxpayers]
Those (regardless of individual or corporation) who have acquired a compact car or standard-sized car with three ormore wheels (excluding special-purpose vehicles).
[Tax payment]
Automobile normal acquisition value(standard taxable value)×Tax rate

Vehicle typeTax rate

Private vehicle

Tax exemption, 1%, 2%, 3%

Vehicle for businessTax exemption, 0.5%, 1%, 2%(Note 1) Regardless of new or secondhand vehicle.
(Note 2) The tax rate is determined according to the environmental performance (fuel efficiency). For more details, see Page 52.

[Due date and procedures for tax payment]
The tax shall be declared for and paid at the automobile taxation office located at the Tokyo Transport Branch Officeor the Automobile Inspection and Registration Office at the time of new registration or transfer registrations of cars.

 Automobile Normal Acquisition Value
Acquisition value refers to the transaction price of a vehicle. For vehicles whose purchase prices cannot be identified,such as those received as gifts, the acquisition values are determined according to the amount designated by the ministerial
ordinance of the Ministry of Internal Affairs and Communications as the standard market price. Vehicles acquired at theprice of ¥500,000 or less are exempted from the motor vehicle tax (environmental excite).

 Sales Contracts with the Reservation of Proprietary Rights
If the seller reserves the proprietary right of a car in the event of installment sales, etc., the buyer who is the user of the
car is considered as its acquirer and is subject to the motor vehicle tax (environmental excite).

 Exemption for Tax Liability
Where a vehicle is returned to the seller within a month of the purchase date owing to poor performance or for otherreasons whereby the vehicle does not meet the contractual conditions such as the color of body or etc., any tax alreadypaid will be refunded on request.

 Reduction/Exemption of Motor Vehicle Tax (Environmental Excite)
Those who satisfy certain requirements are eligible to receive the reduction/exemption of motor vehicle tax(environmental excite) by request. For more details, please see the Tokyo Metropolitan Government Bureau of Taxation
website (Japanese only). Application must be made within a period of a month from the date of registration (acquisition).
The reduction/exemption amount is limited to the amount given by multiplying ¥3,000,000, with the applicable taxation
rate.

51

 Tax Rate Table of Motor Vehicle Tax (Environmental Excite)
Tax rate[Acquisition period][Acquisition period]
From October 1, 2019
On or after April 1, 2021
(R1) to March 31, 2021
(R3)
(R3)

Vehicle typeTax exemption

Tax exemption

Private(1) Electric vehicles (including fuel-cell powered vehicles)(2) Plug-in hybrid vehicles(3) Natural gas vehicles (vehicles compliant with a reduction in NOx of
10% based on 2009 (H21) emission gas standards or compliant with2018 (H30) emission gas standards)(4) Clean diesel vehicles (vehicles compliant with 2009 (H21) emission
gas standards or 2018 (H30) emission gas standards)
Reduction in 75% from 2005 (H17) emission
gas standards (☆☆☆☆)Or reduction in 50% from 2018 (H30)
emission gas standards (☆☆☆☆)In addition, achieving the fuelefficiency standards in FY2020(R2) + 40% or more
In addition, achieving the fuelefficiency standards in FY2020(R2) + 30% or more
In addition, achieving the fuelefficiency standards in FY2020(R2) + 20% or more
In addition, achieving the fuelefficiency standards in FY2020(5) Gasoline vehicles(R2) + 10% or more
In addition, achieving the fuel(6) LPG vehicles
efficiency standards in FY2020(R2)
Other than above
In addition, achieving the fuelefficiency standards in FY2020(R2) + 10% or more
In addition, achieving the fuelefficiency standards in FY2020(R2)
In addition, achieving the fuelefficiency standards in FY2015(H27) + 10% or more

1%

1%

2%

2%

3%

BusinessTax exemption

Other than above

Tax exemption
0.5%
1%
2%

(Note 1) Regardless of new or secondhand vehicle. Note that in the period from October 1, 2019 (R1) to March 31, 2021 (R3) the
motor vehicle tax (environmental excite) rate will be reduced only for private use passenger vehicles.
(Note 2) This is a table of the tax rate for passenger vehicles. For the tables of tax rates for buses and trucks, please see the Tokyo
Metropolitan Government Bureau of Taxation website (Japanese only).
(Note 3) For vehicles for which the fuel efficiency is not calculated based on the JC08 mode, the fuel efficiency is calculated based on
the 10･15 mode. In this case, read “Achieves +40% or above of the fuel efficiency standards of FY2020 (R2)” as “Achieves+110% or above of the fuel efficiency standards of FY2010 (H22)”, “Achieves +30% or above of the fuel efficiency standardsof FY2020 (R2)” as “Achieves +95% or above of the fuel efficiency standards of FY2010 (H22)”, “Achieves +20% or aboveof the fuel efficiency standards of FY2020 (R2)” as “Achieves +80% or above of the fuel efficiency standards of FY2010(H22)”, “Achieves +10% or above of the fuel efficiency standards of FY2020 (R2)” as “Achieves +65% or above of the fuelefficiency standards of FY2010 (H22)”, and “Achieves the fuel efficiency standards of FY2020 (R2)” as “Achieves +50% orabove of the fuel efficiency standards of FY2010 (H22)”.
(Note 4) “Fuel efficiency standards of FY2020 (H32)” is considered to be the same as “Fuel efficiency standards of FY2020 (R2)”.

Automobile-Related Taxes
Automobile-related taxes include motor vehicle tonnage tax (national tax) levied at inspection and/or
designation of vehicle number, light motor vehicle tax (environmental excite) and light motor vehicle tax(category base) (both are ward and municipal taxes) levied on light motor vehicles in addition to motor vehicle
tax (environmental excite) and motor vehicle tax (category base) (metropolitan taxes).
● For information on motor vehicle tonnage tax, inquire at the Tokyo Transport Branch Office and theAutomobile Inspection and Registration Office, etc. (see Page 71).
● For information on the light motor vehicle tax (category base), inquire at your ward, city, or town office(see Page 101).

52

Light Motor Vehicle Tax (Environmental Excite)(Ward and Municipal Tax)This tax is imposed when a light motor vehicle is acquired.
* From October 1, 2019 (R1) the automobile acquisition tax was discontinued, and the light motor vehicle tax(environmental excite) was introduced.
(Note) The light motor vehicle tax (environmental excite) is a ward and municipal tax, but for the time being it will becollected by the pertinent prefecture.
[Taxpayers]
Those (regardless of individual or corporation) who have acquired a light motor vehicle with three or more wheels(excluding special-purpose vehicles).
[Tax payment]
Light motor vehicle normal acquisition value(standard taxable value)×Tax rate

Vehicle typeTax rate

Private light motor vehicle

Tax exemption, 1%, 2%

Light motor vehicle for businessTax exemption, 0.5%, 1%, 2%(Note 1) Regardless of new or secondhand vehicle.
(Note 2) The tax rate is determined according to the environmental performance (fuel efficiency). For more details, see Page 54.

[Due date and procedures for tax payment]
The tax shall be paid at the Japan Light Motor Vehicle and Motorcycle Association, located in the Light Motor Vehicle
Inspection Organization at the time of new inspection, notification of use and transfer of light motor vehicles.

 Light Motor Vehicle Normal Acquisition Value
Acquisition value refers to the transaction price of a light motor vehicle. For vehicles whose purchase prices cannot be
identified, such as those received as gifts, the acquisition values are determined according to the amount designated by
the ministerial ordinance of the Ministry of Internal Affairs and Communications as the standard market price. Vehicles
acquired at the price of ¥500,000 or less are exempted from the light motor vehicle tax (environmental excite).

 Sales Contracts with the Reservation of Proprietary Rights
If the seller reserves the proprietary right of a car in the event of installment sales, etc., the buyer who is the user of the
car is considered as its acquirer and is subject to the light motor vehicle tax (environmental excite).

 Exemption for Tax Liability
Where a light motor vehicle is returned to the seller within a month of the purchase date owing to poor performance orfor other reasons whereby the vehicle does not meet the contractual conditions such as the color of body or etc., any tax
already paid will be refunded on request.

 Reduction/Exemption of Light Motor Vehicle Tax (Environmental Excite)
Those who satisfy certain requirements are eligible to receive the reduction/exemption of light motor vehicle tax(environmental excite) by request. For more details, please see the Tokyo Metropolitan Government Bureau of Taxation
website (Japanese only). Application must be made within a period of a month from the date of registration (acquisition).
The reduction/exemption amount is limited to the amount given by multiplying ¥3,000,000, with the applicable taxation
rate.

53

 Tax Rate Table of Light Motor Vehicle Tax (Environmental Excite)
Vehicle typeTax exemption

Tax exemption

Business

Private(1) Electric light motor vehicles(2) Natural gas light motor vehicles (vehicles compliant with areduction in NOx of 10% based on 2009 (H21) emission gas
standards or compliant with 2018 (H30) emission gas standards)
Reduction in 75% from 2005 (H17) emission
gas standards (☆☆☆☆)Or reduction in 50% from 2018 (H30)
emission gas standards (☆☆☆☆)In addition, achieving the fuelefficiency standards in FY2020(R2) + 40% or more
In addition, achieving the fuelefficiency standards in FY2020(R2) + 30% or more
In addition, achieving the fuelefficiency standards in FY2020(R2) + 20% or more
In addition, achieving the fuelefficiency standards in FY2020(R2) + 10% or more
(3) Gasoline vehicles
In addition, achieving the fuelefficiency standards in FY2020(R2)
Other than above
In addition, achieving the fuelefficiency standards in FY2020(R2) + 10% or more
In addition, achieving the fuelefficiency standards in FY2020(R2)
In addition, achieving the fuelefficiency standards in FY2015(H27) + 10% or more

Tax rate[Acquisition period][Acquisition period]
From October 1, 2019
On or after April 1, 2021
(R1) to March 31, 2021
(R3)
(R3)

Other than above

Tax exemption

1%

1%

2%
Tax exemption

0.5%

1%
2%

(Note 1) Regardless of new or secondhand vehicle. Note that in the period from October 1, 2019 (R1) to March 31, 2021 (R3) the lightmotor vehicle tax (environmental excite) rate will be reduced only for private use passenger vehicles.
(Note 2) For vehicles for which the fuel efficiency is not calculated based on the JC08 mode, the fuel efficiency is calculated based on
the 10・15 mode. In this case, read “Achieves +40% or above of the fuel efficiency standards of FY2020 (R2)” as “Achieves+110% or above of the fuel efficiency standards of FY2010 (H22)”, “Achieves +30% or above of the fuel efficiency standardsof FY2020 (R2)” as “Achieves +95% or above of the fuel efficiency standards of FY2010 (H22)”, “Achieves +20% or aboveof the fuel efficiency standards of FY2020 (R2)” as “Achieves +80% or above of the fuel efficiency standards of FY2010(H22)”, “Achieves +10% or above of the fuel efficiency standards of FY2020 (R2)” as “Achieves +65% or above of the fuelefficiency standards of FY2010 (H22)”, and “Achieves the fuel efficiency standards of FY2020 (R2)” as “Achieves +50% orabove of the fuel efficiency standards of FY2010 (H22)”.
(Note 3) “Fuel efficiency standards of FY2020 (H32)” is considered to be the same as “Fuel efficiency standards of FY2020 (R2)”.

54

Motor Vehicle Tax (Category Base)
The tax is imposed on the owners of vehicles.
* From October 1, 2019 (R1) the motor vehicle tax changed its name to the motor vehicle tax (category base).
[Taxpayers]
Owners of compact cars and standard-sized cars with three or more wheels, as recorded in the vehicle inspection
certificate as of April 1.
[Tax payment]
See the tax rate table on Page 56.
Note that private use passenger vehicles which have received initial new registration on or after October 1, 2019 (R1)shall have their motor vehicle tax (category base) permanently reduced.
[Due date and procedures for tax payment]
The motor vehicle tax (category base) must be paid by the deadline, as noted on the Tax Notice mailed from theMetropolitan Tax Operations Center in May. For details on tax payment procedures, see Pages 74 and 75.
 New Automobile Registration during a Fiscal Year
The tax due is paid as shown in the table below for new automobile registration, scraping or etc.
Transfer of ownership

Taxation

New automobile
registration

Taxation by monthly installments *1
The tax for the period between the month after themonth of registration and the end of the fiscal year
imposed by monthly installments.

Scrapped vehicles

Taxation by monthly installments *1
The tax for the period from April to the month ofderegistration (deletion of vehicle registration)
imposed by monthly installments

Transfer, moving
in/out ofownership*1

Moving in/out within
Tokyo Metropolis

Annual taxation:
Tax for the year imposed on “those who own the car
as of April 1”

Moving in/out from/to
another prefecture(Tokyo Metropolis ⇔Other prefectures)*2

Annual tax
amount on Page
56

×

Number of taxable months/ 12=

Tax amount(Figure less than ¥100 is rounded down.)

The tax imposed for new registration shall be directly paid at the automobile taxation office.
*2 If you move in or out from/to another prefecture (Tokyo Metropolis ⇔ Other prefecture), and the taxation for an entire year
will apply at the place of registration as of April 1.

 Notification of Transfer or Deregistration of Cars
Receipt of an automobile as a gift or discard of an automobile shall be registered at the Tokyo Transport Branch Officeor with the Automobile Inspection and Registration Office, and a notification of such transaction shall be filed at the
Automobile Taxation Office.
Note that if the registration and notification are not filed, the former owner may continue to be liable for the tax.

 Sales Contracts with the Reservation of Proprietary Rights
If the seller reserves the proprietary right of a car in the event of installment sales, etc., the buyer who is the user of the
car is considered as its owner and is subject to the motor vehicle tax (category base).

 Reduction/Exemption of Motor Vehicle Tax (Category Base)Those who satisfy certain requirements are eligible to receive the reduction/exemption of motor vehicle tax (categorybase) by request. For more details, please see the Tokyo Metropolitan Government Bureau of Taxation website (Japaneseonly).
Note that for the tax of a vehicle which is already owned, the application shall be submitted by the tax due date. For a
newly purchased vehicle, the application shall be submitted within one month of the registration (acquisition) date.
The reduction/exemption amount is limited to ¥45,000. In the event of a new registration, however, since this amount is
the yearly amount, the maximum reduction/exemption is calculated by multiplying the amount of ¥45,000 divided by 12months by the number of months from the month following the registration to the closing of the fiscal year. In addition,55

if the difference between the motor vehicle tax (category base) with the green tax (additional taxation) and ¥45,000 is lessthan ¥1,000, then the total motor vehicle tax (category base) amount after additional taxation is eligible for reduction/exemption. See Page 57 for the additional taxation of the motor vehicle tax (category base).

 Tax Rate (Annual Amount)
PrivateVehicles whichhave received
initial new
registration onor before
September 30,
2019 (R1)

Vehicleswhich havereceived
initial new
registration
on or after
October 1,
2019 (R1)

Up to 1,000 cc¥29,500¥25,000¥7,500Over 1,000 cc and up to 1,500 cc¥34,500¥30,500¥8,500Over 1,500 cc and up to 2,000 cc¥39,500¥36,000¥9,500Over 2,000 cc and up to 2,500 cc¥45,000¥43,500¥13,800

Over 2,500 cc and up to 3,000 cc¥51,000¥50,000¥15,700

Over 3,000 cc and up to 3,500 cc¥58,000¥57,000¥17,900

Over 3,500 cc and up to 4,000 cc¥66,500¥65,500¥20,500

Over 4,000 cc and up to 4,500 cc¥76,500¥75,500¥23,600

Over 4,500 cc and up to 6,000 cc¥88,000¥87,000¥27,200

Over 6,000 cc
Up to 1,000 cc¥111,000¥110,000¥13,200¥40,700¥10,200

Over 1,000 cc and up to 1,500 cc¥14,300¥11,200

Over 1,500 cc¥16,000¥12,800

Over 1 t
andup to 2 t

Up to 1,000 cc¥16,700¥12,700

Over 1,000 cc and up to 1,500 cc¥17,800¥13,700

Over 1,500 cc¥19,500¥15,300

Over 2 t
andup to 3 t

Up to 1,000 cc¥21,200¥15,700

Over 1,000 cc and up to 1,500 cc

Types of motor vehicles

Passenger vehicles(Engine swept
volume)Passenger-freightvehicles(Maximum pay
load and engine
swept volume)* The maximum
riding capacity of 4
passengers or more

Up to 1 t

Trucks(Maximum pay
load)* The maximum
riding capacity of 3
people or less

¥22,300¥16,700

Over 1,500 cc
Up to 1 t

¥24,000¥8,000¥18,300¥6,500Over 1 t and up to 2 t¥11,500¥9,000Over 2 t and up to 3 t¥16,000¥12,000

Over 3 t and up to 4 t¥20,500¥15,000

Over 4 t and up to 5 t¥25,500¥18,500

Small¥10,200¥7,500Standard-sized¥20,600¥15,100¥5,300¥3,900Up to 8 t

¥10,200¥7,500Over 8 t and
up to 9 t

¥15,300¥11,300

Over 9 t and
up to 10 t

¥20,400¥15,100

Over 10 t and
up to 11 t

¥25,500¥18,900

Tractors
Small

Trailers

Business

Trailers classified
as standard-sized
motor vehicles(Note) This is an extracted table of tax rates for automobiles that are not eligible for motor vehicle tax (category base) exemptions through greening.

56 Greening of Motor Vehicle Tax (Category Base)
Motor vehicle taxes are now taking the environment into consideration and working toward protecting the environment
by reducing motor vehicle taxes for cars featuring lower emissions and higher fuel efficiency, which pose a lesser burden
for the environment, while imposing heavier motor vehicle taxes for automobiles that pollute the environment more, suchas those where a certain number of years have passed since the new car registration was made.

1 Less Taxation for Low-pollution Vehicles
Applicable vehicles:(1) Standard-sized and small-sized vehicles whose emissions standards and fuel efficiency
standards meet the conditions in the table below(2) Electric vehicles (including fuel-cell powered vehicles), plug-in hybrid vehicles andnatural gas vehicles, clean diesel passenger vehicles.

Details of reductions:(1) Ordinary vehicle or compact vehicle for which the gas emission standards and fuel efficiency standards meet theconditions in the following table:
New registrationof new car (firstregistration)

Applicableyear

FY2020 (R2)

For 1 year in
the fiscal year
following theregistration

Reduction criteria
Emissionstandards
Reduction in 75% from 2005
(H17) emission gas standards(☆☆☆☆)Or reduction in 50% from2018 (H30) emission gas
standards (☆☆☆☆)

Reduction
rate

Fuel efficiency standards(1)

Achieves +30% or above of the fuelefficiency standards of FY2020 (R2)

Generally
75%(2)

Achieves +10% or above of the fuelefficiency standards of FY2020 (R2)

Generally50%(Note 1) If your car meets the fuel efficiency standard, that fact will be stated in the Remarks column of your vehicle inspection
certificate.
(Note 2) “Fuel efficiency standards of FY2020 (H32)” is considered to be the same as “Fuel efficiency standards of FY2020 (R2)”.

(2) Electric cars (including fuel-cell vehicles), plug-in hybrid vehicles, natural gas cars (reduction in NOx of 10% or more
based on 2009 (H21) emission gas standards or meeting 2018 (H30) emission gas standards), clean diesel passenger
vehicles (passenger vehicles compliant with 2009 (H21) emission gas standards or 2018 (H30) emission gas standards)
 Generally 75% reduction

Applicable period: The motor vehicle tax for the next fiscal year of the registration is reduced.

2 Tax System to Promote the Introduction of Next Generation Vehicles (Tokyo Metropolitan
Government’s Own Tax Exemption)
Applicable vehicles

Applicable period
Content of reduction

The following vehicles that are newly registered as a new car between FY2009(H21) and FY2020 (R2) inclusive
 Fuel cell vehicles (using hydrogen as fuel) Electric cars
 Plug-in hybrid vehicles
Motor vehicle tax (category base) on new car at the time of new registration (on amonthly pro rata basis) and motor vehicle tax (category base) for five years fromnext fiscal year onward
Tax exemption

3 Heavier Taxation for High Pollution Vehicles
Applicable
year

Vehicles subject to additional taxation

Criteria

Additional tax
rate
Generally 10%

Buses/trucks
Vehicles that have passed 11 years since
Vehicles other thantheir registration as new vehicles
Generally 15%
FY2020 (R2)buses/trucks
toBuses/trucks
Generally 10%
FY2021 (R3) Gasoline/
Vehicles that have passed 13 years since
Vehiclesotherthan
LPG vehicles
their registration as new vehicles
Generally 15%
buses/trucks(Note 1) Excludes general passenger buses, electric/natural gas/methanol vehicles, hybrid vehicles (vehicles that are powered bygasoline), towed vehicles, and school buses.
(Note 2) Diesel vehicles installed with devices to reduce particulate matter, as designated by the Metropolitan Government, andvehicles produced before 1945 (S20) (vintage vehicles), are exempted from additional taxation for high pollution vehicles
if application is submitted by the deadline.
Dieselvehicles57 Certificate of Tax Payment Required for Automobile Inspection (Motor-vehicle
Inspection/Inspection for Structural Changes, etc.)
Taxpayers who have already paid the full amount of motor vehicle tax (category base) can use the certificate of motor
vehicle tax (category base) payment (for motor-vehicle inspection, etc.) attached to the right end of the Tax Notice.
From April 2015 (H27), the motor vehicle tax (category base) payment status can be confirmed electronically at theTransport Branch Office or the Automobile Inspection and Registration Office conducting automobile inspections.
Therefore, the submission of the certificate of tax payment at the time of automobile inspection may be omitted.
However, it takes around a maximum of 10 days after payment for the Transport Branch Office, etc. to be able toconfirm the tax payment. If undergoing an automobile inspection within this period, please pay the tax at the counter ofa Metropolitan Taxation Office, financial institution, etc. or at a convenience store, and submit the certificate of motor
vehicle tax (category base) payment (for motor-vehicle inspection, etc.) attached to the right end of the Tax Notice at theTransport Branch Office, etc.
For automobiles that have transferred from Tokyo to another prefecture, please submit the certificate of motor vehicle tax(category base) payment (for motor-vehicle inspection, etc.) attached to the right end of the Tax Notice because theTransport Branch Office, etc. may not be able to confirm tax payment between April 1st of the following fiscal year andthe day before the tax due date.
● For motor vehicle tax (category base) payments using Pay-easy, credit card or a mobile payment app
If you require a certificate of tax payment for motor vehicle tax, please apply for the certificate approximately one week
after tax payment using Pay-easy or a mobile payment app and approximately 10 days after tax payment using a credit
card at a Metropolitan Taxation Office, the Automobile Inspection and Registration Office, Metropolitan Taxation
Certificate Mail Reception Center, etc.
If you are in a hurry, due to reasons such as the automobile inspection date is approaching, please pay the tax at
the counter of a Metropolitan Taxation Office, financial institution, etc. or at a convenience store and use thecertificate of motor vehicle tax (category base) payment (for motor-vehicle inspection, etc.) attached to the rightend of the Tax Notice.
● If you move in to/out of Tokyo Metropolis from/to another prefecture during the fiscal year when you have the Japanese
Car Inspection, please inquire at the prefecture where you registered your car as of April 1 in the year concerned.
− For enquiries about motor vehicle tax (category base),
please contact the Tokyo Metropolitan Motor Vehicle Tax Call Center−<Enquiries> Tokyo Metropolitan Motor Vehicle Tax Call Center 03-3525-4066 (Japanese only)
Weekdays: 9 a.m. – 5 p.m.
(Closed on weekends and public holidays, and year-end holiday from December 29 to January 3 of the following year)* Please make sure to dial the correct number.
* Please understand that it may be difficult to connect in for a while on Mondays and the next mornings of after holidays
due to too many excessive calls.

Motor vehicle tax (category base) is due in May. Be sure to pay the tax by the deadline.

58

Gas Oil Delivery Tax
Gas oil delivery tax is levied on those who actually take delivery of gas oil from a primary distributor or its exclusive
agent.
In the course of distribution, the tax is generally added on to the base price of gas oil; therefore, when consumers purchasegas oil, the gas oil delivery tax is included in the purchase price.
[Taxpayers]
Those who actually take delivery of gas oil from a primary distributor or its exclusive agent[Tax payment]
Volume of gas oil delivered (kilo liter)×

Tax rate ¥32,100[Due date and procedures for tax payment]
The primary distributor or its exclusive agent collects the tax together with the payment of the gas oil from those who
actually take delivery of gas oil and, after having accumulated such tax over the period of one month, files a return andpays the tax by the end of the following month.

 Gas OilGas oil is defined as a hydrocarbon fuel meeting the following specifications.
 Specific gravity (15°C): Over 0.8017 and not more than 0.8762
 Fractal characteristic 90%, distillation temperature : Over 267°C and not more than 400°C
 Carbon residue: 0.2% or less
 Ignition point: 130°C or less

 Primary Distributor and Exclusive Agent
Primary distributor : Those who manufacture/import/ or sell gas oil and is designated as such by the Minister of Internal
Affairs and Communications
Exclusive Agent: Those who are continuously provided with and sell light oil based on the sales agreement withprimary distributors and is designated as such by a prefectural governor

 Gas Oil Tax Exemption
Gas oil used for the purposes designated by law, such as powering ships, is exempt from taxation provided certain
procedures are taken. In order to utilize gas oil that is exempt from taxation, it is first necessary to become a tax-exempt
gas oil user by being issued with a tax-exempt gas oil user permit, and then to be issued with a tax-exemption permit.

 Surrender of Tax Exemption Permits
When a tax-exempt gas oil user violates laws and regulations concerning local taxes, the user may be ordered to surrender
the tax-exempt gas oil user permit and the tax-exemption permit.

 Where to Submit the Gas Oil Delivery Tax Declarations and Applications for Gas Oil Tax
Exemption, and Others
Where to submit

Location of office or business establishment

Chuo Metropolitan Taxation Office

Chiyoda, Chuo, Bunkyo, Taito and Arakawa Wards

Minato Metropolitan Taxation Office

Minato, Shinagawa, Meguro, Ota and Shibuya Wards
Shinjuku, Setagaya, Nakano, Suginami, Toshima, Kita,
Itabashi and Nerima Wards
Sumida, Koto, Adachi, Katsushika, and Edogawa
Wards
All cities, towns and villages in the Tama area

Shinjuku Metropolitan Taxation Office
Koto Metropolitan Taxation Office
Tachikawa Metropolitan Taxation Office(Note 1) Primary distributors and exclusive agents that have their main store outside of the metropolitan area are to submit theirreturns and other documents to the Chuo Metropolitan Taxation Office.
(Note 2) See Page 100 for jurisdiction districts for islands area.

59 Obligations to Obtain Approval for Production, etc.
Approval by the governor needs to be obtained in advance in order to produce gas oil, to sell or consume hydrocarbon oil
fuel for vehicles, or to produce hydrocarbon oil as a mixture of gas oil and hydrocarbon oils other than gas oil. For details,
please consult the Metropolitan Taxation Office (or island branch office).

 Mixed Light Oil, etc. Are Also Taxed
Sellers and consumers of mixed gas oil, which is produced by mixing gas oil with kerosene, heavy oil and other substances,or mixing heavy oil with kerosene and other substances, are subject to the gas oil delivery tax.
The tax is also imposed even on hydrocarbon oil fuels (such as kerosene and heavy oil) that do not fall into the categories
of gas oil or benzene if they are sold (consumed) as vehicle fuel.
Penalties may be imposed if production, selling or consumption of the substances has been implemented or these activities
have been participated in without receiving approval.
In addition, in Tokyo Metropolis, the use and sales of fuels which would increase the quantity of particulate substances or
the like contained in exhaust gas are controlled under the “Ordinance regarding Environment to Secure the Health and
Safety of Tokyo Citizens (Tokyo Metropolitan Ordinance on Environmental Preservation)”.

Engaging in the sales or consumption of adulterated diesel oil is a crime!
Adulterated diesel oil refers to oil that is made by illicitly mixing gas oil with kerosene, heavy oil or other substances,which are not subject to the gas oil delivery tax, and is sold and used as gas oil. This is a tax evasion act to illicitly evade
paying the gas oil delivery tax as well as a criminal act that can lead to air pollution.

In order to eradicate adulterated diesel oil, the Tokyo Metropolitan Government is conducting spot checks on gas oil
used in diesel cars and imposing strict punishments for the use of adulterated diesel oil.
Please help by providing any information relating to adulterated diesel oil!

Call the adulterated diesel oil hot line at 0120-231-793 (toll-free call (Japanese only)).
 Penalties for adulterated diesel oil, etc.
Tax evasion crimes

Crimes relating to the obligation to
obtain approval for production

Crimes relating to the supply,transportation of funds, land, buildings,
machinery, raw materials, chemicals,
etc. used for the production of
adulterated diesel oil

Imprisonment

Imprisonment

Imprisonment

Not more than ten
years

Not more than ten
years

Not more thanseven years

Crimes relating to the mediation or
arrangement of the transport, storage,acquisition, or disposal of adulterated
diesel oil

Imprisonment

Not more than
three years

Crimes relating to the transfer or
consumption of kerosene, heavy oil andother substances as vehicle fuel without
receiving approval

Imprisonment

Not more than
two years

Fine

Not more than
¥10,000,000

Fine

Not more than
¥10,000,000

Heavierpunishment on
corporations

Not more than
¥300,000,000

Fine

Not more than
¥7,000,000

Heavierpunishment on
corporations

Not more than¥200,000,000

Fine

Not more than
¥3,000,000

Heavierpunishment on
corporations

Not more than¥100,000,000

Fine

Not more than
¥1,000,000

60Taxes Related to Leisure
Golf Course Utilization Tax
Golf course utilization tax is imposed on the users of golf links at fixed rates per day of use. Seventy percent of the tax
revenue will be provided to the wards’ and municipal governments where the golf link is located.
[Taxpayers]
Those who use a golf link
[Tax payment]
The tax is determined by grades such as the number of holes and usage fee of the golf link.
Grades of golflink
Tax rate

First
grade
¥1,200

Secondgrade¥1,100Third
grade¥1,000Fourth
grade
¥900

Fifth
grade
¥800

Sixth
grade
¥600

Seventhgrade¥500

Eighthgrade¥400[Due date and procedures for tax payment]
Owners or managers of golf links collect the tax from the users and pay the tax amount collected over a one-month period
to the competent Metropolitan Taxation Office (branch office/island branch office) by the end of the following monthby filing returns.

 Definition of Golf Link
A golf link is defined as the facility having 18 holes or more with the average distance between holes of 100 meters or
more, or the one having 9 holes or more with the average distance between holes of roughly 150 meters or more.

 Exemptions/Reductions on the Golf Course Utilization Tax
Golf course utilization taxes are not imposed on children under 18, elderly people aged 70 and over, people withdisabilities, athletes participating in golf competitions (including official training) at the National Athletic Game, athletesparticipating in golf competitions (including official training) using golf courses at international athletic events including
the Tokyo Olympic Games and those, including students, who use the facility as part of educational activities at school.
The Metropolitan Government also halves the tax rate when persons aged 65 or more and less than 70 or those who havea special restriction on the usage time (such as use during early morning or twilight time) use a golf facility that meets
certain requirements.

Hunting Tax
Hunting tax is an earmarked tax that is used to fund the protection of birds and animals by the administrative authorities,
and is levied on the registration of hunters.
[Taxpayers]
Those who are registered as hunters[Tax payment]
The amount of tax differs depending on the types of hunting license. See Page 62 for the table of tax rates.
[Due date and procedures for tax payment]
The taxes shall be paid to Tokyo Metropolitan Government Bureau of Taxation, the Metropolitan Taxation Office (orbranch office/island branch office) at the time of registration of hunters.

61 Tax Rate
Types oflicenseCategory

Hunting tax

Hunting guns
Category 1*1
Hunting with
net/trap*2

A
B
A
B

¥16,500¥11,000¥8,200¥5,500

Hunting guns
Category 2*3−¥5,500*1 Shotgun, rifle*2 Licenses for net hunting and trap hunting
are each taxed separately.
*3 Air gun (including gas gun)

A: An individual who is registered as a hunter with a “Hunting
guns Category 1” license or a “Hunting with net/trap
license”, but excluding individuals who fall under Category
B.
B: Of the individuals who are not required to pay metropolitan
tax by income rate, those who are not spouses or otherdependents sharing the same household income. Of the
spouses or other dependents sharing the same householdincome, those who are engaged in agriculture, forestry or
fisheries.
(Note 1) Individuals registered for a Category 1 license are notsubject to hunting tax for air gun hunting under
Category 2.
(Note 2) The following measures have been prescribedthrough March 31, 2024 (R6):(1) Eligible wildlife wardens and those engaged indesignated wildlife businesses are not subject tohunting tax.
(2) The hunting tax rate is reduced by 50%, if the
taxpayer has received a permit based on Article 9,
Paragraph 1 of the Wildlife Protection and Hunting
Law or is issued a certificate as a person engaged
in business related to the said permit within one
year prior to the day of registration as a hunter, andthe taxpayer has hunted wildlife, etc. using the said
permit.

Prefectural Tobacco Tax
Prefectural tobacco tax is imposed when wholesalers, etc. sell tobacco (including imported tobacco) to retailers and thetax is included in the tobacco price.
When tobacco is bought in Tokyo, prefectural tobacco tax is collected during the distribution process as revenue for the
Tokyo Metropolitan Government and utilized to improve the living environment.
[Taxpayers]
Manufacturers, designated retailers (resellers) and wholesalers, etc. of manufactured tobacco[Tax payment]
Number of manufactured cigarettes (per 1,000 cigarettes)

×Tax rate[Due date and procedures for tax payment]
The tax amount is calculated for the total number of cigarettes by brand sold for each one-month accounting period,
and the tax due is paid by filing a return to the competent Metropolitan Taxation Office by the end of the following
month. Minato Metropolitan Taxation Office handles all the procedures for declaration and payment of Prefectural
Tobacco Tax.

 Tax Rate (per 1,000 cigarettes)
Prefectural
tobacco tax

Wards’ andMunicipal
tobacco tax

National
tobacco tax

Specialtobaccosurtax(National tax)

Total

October 2018 (H30) throughSeptember 2020 (R2)¥930

¥5,692¥5,802¥820¥13,244

October 2020 (R2) throughSeptember 2021 (R3)

¥1,000¥6,122¥6,302¥820¥14,244

On and after October 2021 (R3)

¥1,070¥6,552¥6,802¥820¥15,244* The tax rate of manufactured tobacco will be raised in phases from October 2018 (H30) to October 2021 (R3).

62

Accommodation Tax
Accommodation tax is a discretionary special-purpose tax that has been imposed on those who stay in ryokan (Japaneseinns) or hotels in Tokyo since October 1, 2002 (H14). This tax revenue is allocated to expenses to develop Tokyo as an
attractive international city and to promote its tourism.
[Taxpayers]
Those who stay at ryokan (Japanese inns) or hotels in Tokyo[Tax payment]
Numbers of nights stayed×

Tax rate Tax Rate
Room Charge (per person per night)

Tax rate¥10,000 or more but less than ¥15,000¥15,000 or more

¥100
¥200

(Note) Accommodation tax is not imposed if the room per person per night is less than ¥10,000.

[Room Charge]
Room charge does not include meals and other expenses.
• Charge for overnight stay (no meals)• Service charges for the above charge• Amount equivalent to consumption tax, etc.
• Charges for the services other than stay
Charges not included in room chargee.g. meals, use of conference room, telephonecharges, etc.
[Due date and procedures for tax payment]
Managers of ryokan (Japanese inn) and hotels collect the tax from customers and pay the deposited tax amount foreach month by the end of next month by filing returns* to the Chiyoda Metropolitan Taxation Office or other
Metropolitan Taxation Office (or branch office/island branch office) having jurisdiction over the location of theapplicable facility.
Room Charge* In addition to filing returns by post or in person, electronic filing is also available from the Tokyo Combined Electronic
Application and Notification Service (https://www.shinsei.elg-front.jp/tokyo2/ (Japanese only))(Note) Electronic signatures are no longer required since November 2017 (H29), making the filing procedure simpler.

63

Following the holding of the Tokyo 2020 Olympic and Paralympic Games, the imposition of the accommodation tax when lodging in the Tokyo metropolitan area is to be suspended during the period between July 1,2020 (R2) and September 30, 2021 (R3).
Period when the tax issuspended
Persons subject to the tax
suspension

From July 1, 2020 (R2) to September 30, 2021 (R3)
All guests lodging at ryokan (Japanese inns) and hotels* in the Tokyo
metropolitan area

* Ryokan (Japanese inns) and hotels are defined as establishments which have been licensed to “operate an inn or hotel” in Article
3 Paragraph 1 of the Hotel Business Act.

 The taxation under the accommodation tax whenlodging for five nights, six days from June 28 until
July 2, 2020 (R2) will be as follows:
In the case where the consecutive nights lodged at theestablishment extend past the start of theaccommodation tax suspension period on July 1, 2020
(R2), the three-night portion on June 28, 29 and 30
will be subject to tax, while the two-night portion on
July 1 and 2 will be exempt from tax.
Case when checking-in on June 28 and checking-out
on July 3
In 2020 (R2)
Lodge
Lodge
Lodge
Lodge
Lodge
on Jun. on Jun. on Jun.
on Jul.
on Jul.
28
29
30
1
2
Subject to tax

Exempt from tax

 The taxation under the accommodation tax whenlodging for five nights, six days from September 28
until October 2, 2021 (R3) will be as follows:
In the case where the consecutive nights lodged at theestablishment extend past the end of theaccommodation tax suspension period on September
30, 2021 (R3), the three-night portion on September
28, 29 and 30 will be exempt from tax, while the twonight portion on October 1 and 2 will be subject totax.
Case when checking-in on September 28 andchecking-out on October 3
In 2021 (R3)
Lodge
Lodge
Lodge
Lodge
Lodge
on Sep. on Sep. on Sep. on Oct. on Oct.
28
29
30
1
2
Exempt from tax

Subject to tax

The Tax Commission of Tokyo
The Tax Commission of Tokyo is the advisory body to the governor, comprising experts, administrative persons,etc.
Since its establishment in FY2000 (H12), the commission has been striving to consider a regional tax systemappropriate for the era of decentralization of authority, to consider the direction of the overall tax system throughnational and regional taxes, and to issue recommendations from an overall regional perspective.
In FY2019 (R1), amid the ongoing advances in the digitization of the economy, The Tax Commission of Tokyo
conducted in-depth discussions relating to international digital taxation for the first time, considering issues fromthe viewpoint of regional taxation. Through implementing this type of taxation review matching the current
times, various discussions were held with the intention of expanding local tax revenue sources as well as realizing
the desirable local tax system, and the Commission compiled a report on its findings in October 2019 (R1).
The FY2019 (R1) report, as well as the previous Tax Commission of Tokyo reports and interim reports, Tax
Commission records of proceedings and other materials are published on the Tokyo Metropolitan Government
Bureau of Taxation website (Japanese only), so please take a look.

64

National Taxes
The taxes described below are national taxes. In addition to them, there are a variety of national taxes as listed on page 3.

Income Tax (National Tax)
[Taxpayers]▶ Individuals who reside and earn income in Japan (residents)▶ Those who earn source income in Japan but do not reside in Japan (non-residents), etc.
[Tax payment](Income)− Deduction from Income(Deduction from income)×−Tax rate

DeductionamountSee pages 8 and 10.

 Tax Rate (Rapid Calculation Table)
For taxes levied after 2015 (H27)
Taxable income

Tax rate

Deduction amount¥1,950,000 or less

5%¥0Over ¥1,950,000 and up to ¥3,300,000

10%¥97,500

Over ¥3,300,000 and up to ¥6,950,000

20%¥427,500

Over ¥6,950,000 and up to ¥9,000,000

23%¥636,000

Over ¥9,000,000 and up to ¥18,000,000

33%¥1,536,000

Over ¥18,000,000 and up to ¥40,000,000

40%¥2,796,000

Over ¥40,000,000

45%¥4,796,000*1 Fractions of less than ¥1,000 of taxable income are rounded down.
*2 In case average taxation is applied for fluctuating income or temporary income, the above chart is used to calculate thetax amount for amount of adjusted income.
*3 Special income tax for reconstruction is also levied at the same time (see Page 90).

 Tax Credit

See Page 66.

[Due date and procedures for tax payment](1) General Principle
The taxpayer calculates his/her own income and tax for a given year and files final returns with the Tax Office(National Tax) having jurisdiction over the place for tax payment between February 16 and March 15 of thefollowing year (self-assessed taxation system).

(2) Employment Income Earners
In principle, employment income earners are not required to file final tax returns. Estimated tax is withheld eachmonth from the taxpayer’s pay. Once the income for a given year has been determined at the end of the year, thetax amount is adjusted for any unpaid taxes.
The following individuals, however, just as the taxpayers specified in (1) above, are required to file final returns:(A) Individuals with income of more than ¥20,000,000 over the course of the year(B) Individuals with a single salary source, plus non-salary/non-retirement income of more than ¥200,000(C) Individuals receiving salary income payments, etc. from two sources or more, whose total amount of earnings
and non-salary/non-retirement income of the income, etc. other than their main salary income, etc. exceeds¥200,000, etc.

65

(3) Pension Income Earners
Public pension income earners are not required to file final tax returns if their income from public pension, etc. is¥4,000,000 or less, and if the entire public pension, etc. is subject to withholding taxes and their income other thanmiscellaneous income pertaining to public pension, etc., is ¥200,000 or less.
Also, for individuals that fall under (2) or (3) above, those who take deduction for medical expenses and special
deduction for housing loan (first year of application) must file final returns.
For details, contact the Tax Office (National Tax) (see Page 102).
-- Tax filing can be completed through the Final Return Filing Corner at the National Tax Agency’s website(Japanese only) -You can generate your final returns for income tax and special income tax for reconstruction, as well as theblue final returns by following the instructions on the screen and filling in data such as the necessary amounts.
The amount of tax, etc. will be computed automatically.
You can print out the data generated and submit it through post, or submit it using the e-Tax (electronic
filing) system.
* For more details, please visit the National Tax Agency’s website (Japanese only) (https://www.nta.go.jp).

Tax Credits (Major Ones)
 Tax Deduction for Residence Mortgage Loan Interest (Housing Loan Deduction), etc.
Taxpayers who take housing loans to build or acquire a new residential building or to expand or renovate a residence, and whomeet a certain set of requirements are entitled to a deduction of a prescribed sum on income tax in and after the year of taking
up residence.
The deduction is applicable to the taxpayers who meet a certain set of requirements and have taken loans from private
financial institutions and/or Independent Administrative Institution Japan Housing Finance Agency with the period of therepayment by installments over a period of 10 years or more.
In addition, special deduction from income tax may be allowed for newly built or acquired certified long-term quality housing
or certified low-carbon housing (limited to unused housing), as well as when the existing residential building has been renovatedfor such a purpose as energy saving, barrier-freeing, greater earthquake resistance or the like. For details, contact your Tax
Office (National Tax) (see Page 102).

66

Corporation Tax (National Tax)
[Taxpayers]
Judicial persons such as corporations (including public-interest and non-judicial organizations engaged in profit-making
business)[Tax payment]
Income×−Tax rate

Tax credit Tax Rate
From Apr. 1, 2018
(H30) onwards

Start of accounting year
Annual Income
Type of corporations, etc.

From Apr. 1, 2016
(H28) until Mar. 31,
2018 (H30)

From Apr. 1, 2015
(H27) until Mar. 31,
2016 (H28)

Part ofPart
Part ofPart
Part ofPart¥8,000,000 exceeding ¥8,000,000 exceeding ¥8,000,000 exceedingor less¥8,000,000
or less¥8,000,000
or less¥8,000,000

Small- and medium-sizedcorporations*1
Corporations not deemed small andmediumUnincorporated associations, etc.
General incorporated associations,
etc.*2PublicCorporations considered as public
corporations
corporations, etc.*3
Other public corporations
Cooperative unions (non-consolidated basis)
Specific medical corporations (non-consolidated
basis)
Cooperative unions (consolidated basis)
Specific medical corporations (consolidated basis)
Ordinary
corporations

15%*4

23.2%

15%

23.2%

23.4%

15%

23.4%

23.9%
23.9%

15%*4

23.2%

15%

23.4%

15%

23.9%

15%*4

23.2%

15%

23.4%

15%

23.9%

15%*4

19%

15%

19%

15%

19%

15%*5

19%*6

15%

19%*6

15%

19%*6

16%*5

20%*6

16%

20%*6

16%

20%*6

∗1 Corporations with the amount of equity capital or investment of ¥100,000,000 or less.
However, excludes some ordinary corporations, etc. having a relationship with a large corporation in which such large corporation has a fullcontrolling interest.
∗2 Includes non-profit organizations such as general incorporated associations and foundations, as well as public interest corporations and foundations.
*3 Includes authorized social groups with common ties to a region, incorporated management associations, incorporated condominium residents’associations, political parties that are corporations, etc., disaster prevention district development associations, and specified non-profit corporations,
together with condominium rebuilding associations, condominium site sale associations and condominium site division associations.
(Condominium site division associations are included from the date of enforcement of the laws revising parts of the Act on Advancement of Proper
Condominium Management and the Act on Facilitation of Reconstruction of Condominiums.)*4 Applicable regarding business accounting years starting on or after April 1, 2018 (H30) to March 31, 2021 (R3).
In the business accounting years starting on or after April 1, 2019 (H31), ordinary corporations in which the annual average income amount exceeds¥1,500,000,000 in each of the business accounting years finishing within three years before the date when the business accounting year started
shall be 19%.
∗5 Applicable regarding business accounting years starting on or after April 1, 2018 (H30) to March 31, 2021 (R3).
In the business accounting years starting on or after April 1, 2019 (H31), specific medical corporations in which the annual average income amountexceeds ¥1,500,000,000 in each of the business accounting years finishing within three years before the date when the business accounting year
started shall be the same tax rate as the part exceeding ¥8,000,000.
*6 Part of the excess of ¥1,000,000,000 in 1 year by the cooperative union, etc. of over a certain scale is 22%.

[Due date and procedures for tax payment]
In principle, the tax must be paid to the competent Tax Office (National Tax) by filing a return within two months fromthe day following the end of the accounting year. For details, contact the Tax Office (National Tax) (see Page 102).

Local Corporation Tax (National Tax)
For business accounting years starting on or after October 1, 2014 (H26), the tax rate for metropolitan inhabitant tax andmunicipal tax on corporations based on corporation tax will be reduced, and local corporation tax will be levied.
[Taxpayers]
Corporations that are subject to Corporation tax.
(Applicable with effect from business accounting years after October 1, 2014 (H26))[Tax payment]
Amount of corporation tax for standard taxation

×Tax rate

Start of accounting year

On or after October 1, 2019 (R1)

Oct. 1, 2014 (H26) to Sep. 30, 2019 (R1)

Tax rate

10.3%

4.4%

[Due Date and Procedures for Tax Payment]
As for corporation tax, in principle, the tax must be paid and returns are filed with the Tax Office within two months from the last
day of the business accounting year. For details, contact the Tax Office (see Page 102).

67

Gift Tax (National Tax)
Gift tax is imposed on those who received real estate or cash from an individual for free. Gift tax is also applicable in thecase where the property has been transferred from an individual at a significantly lower price than usual, or where a debtor
has been forgiven his or her debt.
[Taxpayers]
Those who received property by gift from other individuals[Tax payment] (Calendar year-based taxation)
Total value of giftproperties acquired over
the year−

Basic deductionof ¥1,100,000

×Tax rate−

Calculated
deductionamount Tax Rate (Rapid Calculation Table)
Taxation value after basic
deduction¥2,000,000 or less
¥3,000,000 or less
¥4,000,000 or less
¥6,000,000 or less
¥10,000,000 or less
¥15,000,000 or less
¥30,000,000 or less
¥45,000,000 or lessOver ¥45,000,000

Gifts after January 1, 2015 (H27)
Special tax rate*

Ordinary tax rate
Tax rate
10%
15%
20%
30%
40%
45%
50%
(Over
¥30,000,000)
55%

Deduction amount¥0¥100,000¥250,000¥650,000¥1,250,000¥1,750,000¥2,500,000¥4,000,000

Tax rate
10%

Deduction amount¥015%¥100,000

20%
30%
40%
45%
50%

¥300,000¥900,000¥1,900,000¥2,650,000¥4,150,000

55%¥6,400,000* For recipients who acquire assets as gifts in their position as lineal ascendants (such as from their parents or grandparents,etc.) (only individuals who are age 20 and above as of January 1 of the year in which they received the gift), tax rate is
calculated through the application of the special tax rate.

[Due date and procedures for tax payment]
The tax shall be paid to the competent Tax Office (National Tax) having jurisdiction over the donee’s place of residenceby filing a return between February 1 and March 15 of the year following the year in which the donee received the gift.
For details, contact the Tax Office (National Tax) (see Page 102).

68

 Integrated Gift and Inheritance Tax System
Under the taxation system for settlement at time of inheritance, a taxpayer pays the gift tax on the gift property at thereceipt of the gift. When the donor dies, the inheritance tax is calculated based on the total of the value of the gift property
at the point in time when it was given and value of the inherited property, and deducting the already paid gift tax.
For the gifts that a child or grandchild who is 20 years old or above received for the year concerned from his/her parent
or grandparent who is 60 years old or above as of January 1 in the year concerned, a donee can choose to pay the gift tax,
which is calculated by multiplying the amount after deducting ¥25,000,000 (special deduction) by the across-the-board
tax rate of 20%.
In addition, until December 31, 2021 (R3), the taxation system for settlement at the time of inheritance can be selected
for the gift of funds donated by a parent or grandparent younger than 60 years old to acquire specified housing or similar
for the donee’s own living.
To select the taxation system for settlement at time of inheritance, the taxpayer shall submit the declaration form, theapplication of selecting the taxation system for settlement on inheritance and the necessary documents within the filing
period for the gift tax. For details, contact your Tax Office (National Tax) (see Page 102).

 Special Deduction for Spouse: Special Measure for the Gift of Property for Residence between
Spouses
Provided a couple have been married for a period of 20 years or more and meet a certain set of conditions, they can qualify,
by filing, for a maximum of ¥20,000,000 deduction for spouse in addition to the basic deduction of ¥1,100,000 for thegift of property for residence or funds to purchase such real property, which takes place between them.

 Special Measure for the Gift of Fund for Housing Acquisition, etc. from Lineal Ancestor
In the case where a child or grandchild who is 20 years or above has received the gift of funds for housing acquisition*1or the like from a lineal ancestor (such as a parent or grandparent) and has signed a contract for acquisition, etc. of aresidential building on or before December 31, 2021(R3), if certain conditions apply, then said individual is eligible fortax exemption up to a certain amount*2 of the fund for housing acquisition.
For this special measure to be applied, the taxpayer must submit the declaration form and the necessary documents within
the filing period for the gift tax. For details, please contact your Tax Office (National Tax) (see Page 102).
*1 Funds for housing acquisition refers to the money to be used to build, acquire a new house or renovate an existing house in which
the gift recipient shall reside.
*2 The upper limit of tax exemption varies according to the type of housing, signing period, etc. of the contract for the acquisition,etc. of a residential building.

 Special Measure for the Gift of Education Fund from Lineal Ancestor
In the case where an individual has received the gift of education funds from a lineal ancestor (such as a parent or
grandparent) between April 1, 2013 (H25) and March 31, 2021 (R3) inclusive, and if the fund is placed in trust with afinancial institution, etc., then the said individual (who must be under the age of 30 and whose total income amount in
the previous year must not exceed ¥10,000,000) is eligible for tax exemption up to ¥15,000,000 per person (up to¥5,000,000 for expenses to be paid to non-schools, etc.) through the submission of a tax exemption form for education
funds via the branch office, etc. of the financial institution, etc.

 Special Measure for the Gift of Marriage or Parenting Fund from Lineal Ancestor
In the case where an individual has received the gift of marriage or parenting funds from a lineal ancestor (such as aparent or grandparent) between April 1, 2015 (H27) and March 31, 2021 (R3) inclusive, and if the fund is placed in trustwith a financial institution, etc., then the said individual (who must be aged 20 or over, but under 50, and whose total
income amount in the previous year must not exceed ¥10,000,000) is eligible for tax exemption up to ¥10,000,000 perperson (up to ¥3,000,000 for expenses to be paid for marriage) through the submission of a tax exemption form formarriage and parenting funds via the branch office, etc. of the financial institution, etc.

69Inheritance Tax (National Tax)
[Taxpayers]
Inheritance tax is imposed on those who have acquired property by inheritance, bequest (testamentary disposition)or certain other means.
[Tax payment]
See “Calculation of tax amount” below:
Note that until 2014 (H26), the basic deduction, etc. was different.
 Tax rate (Rapid calculation table)
Value of properties
acquired according tolegal portion of legacy¥10,000,000 or less
¥30,000,000 or less
¥50,000,000 or less¥100,000,000 or less¥200,000,000 or less¥300,000,000 or less
¥600,000,000 or lessOver ¥600,000,000

After January 1, 2015 (H27)
Tax rate

Deduction amount

10%
15%
20%
30%
40%
45%
50%
55%

¥0
¥500,000¥2,000,000¥7,000,000¥17,000,000¥27,000,000¥42,000,000¥72,000,000[Due date and procedures for tax payment]
The taxpayer should file and pay within 10 months, beginning the day after he or she becomes aware of theinheritance, with the Tax Office having jurisdiction over the address of decedent at the time of death.
For details, please contact the Tax Office (National Tax) (see Page 102).

 Calculation of tax amount(1) Calculating the taxable value for each heir
Taxable value =for each heir

Value ofinheritedproperty+

Value of property to which
the taxation system forsettlement at the time ofinheritance is applied−

Amount ofdebt andfuneralexpenses+

Value of gift property
within 3 years before
the start of inheritance(2) Calculating the taxable property[Net value of inherited property]

Total taxable
value of inheritedproperty=

Total of taxable
values for all heirs−[Amount of basic deduction]¥30,000,000 ＋¥6,000,000

×Number ofheirs at law*

* The heirs who have renounced the right to inheritance, if any, are included in the number of heirs when calculating taxable property.
In addition, one adopted child can be included in the number of heirs at law when the decedent has a natural child/children, and up to
two adopted children can be included when the decedent has no children.

(3) Dividing total value of taxable property
into legal portion of legacy(4) Multiplying each legal portion of legacy
by tax rate and adding up all the tax
amounts(5) Dividing total inheritance tax based in the proportion of
taxable value of each heir to the net value of the inheritedproperty(6) Calculating the tax amount for each heir by subtracting
the deductible amount70

 Reduction of the Inheritance Tax(1) Inheritance tax reduction for spouseTax forspouse after
reduction=

Inheritancetax ofspouse−Total ofinheritancetax

The taxable value corresponding to legal portion of legacy of the spouse (atminimum ¥160,000,000) or the value actually acquired, whichever is smaller

×

Total of taxable value

Where the value actually acquired by spouse (the taxable value) is ¥160,000,000 or less, or if it exceeded¥160,000,000 but is less than the taxable value corresponding to legal portion of legacy of the spouse, the spouse is
not subject to inheritance tax.

(2) Tax deduction for minor
The sum of ¥100,000 multiplied by the number of years before the age of the heir reaches 20 is deducted from theamount of inheritance tax.

(3) Tax deduction for person with disabilities
The sum of ¥100,000* multiplied by the number of years before the age of the heir reaches 85 is deducted from theamount of inheritance tax.
* In case of a person with a severe disability, ¥200,000

Motor Vehicle Tonnage Tax (National Tax)
[Taxpayers]
Persons who are given the issuance of vehicle inspection certificate and/or assignment of a vehicle registration number
for new registration of vehicle or regular inspection.
[Tax payment]
The tax payment depends on the type of vehicle. See the table (excerpt) for tax rates below.
 Tax Rates (private cars) (excerpt)

Vehicle types

Ordinary
vehiclesLight vehicle (excluding motorcycles)

Inspection interval

3 years
2 years
1 year
3 years
2 years

Per the vehicle tonnage of 0.5 t
Per a vehicle

Tax rate
Eco-friendly car tax
Eco-friendly car tax
reduction applied*
reduction not ap(at the basic tax
plied
rate)
¥12,300¥7,500¥8,200¥5,000¥4,100¥2,500¥9,900¥7,500¥6,600¥5,000* For motor vehicles achieving a certain emissions performance and fuel consumption performance, etc., an eco-friendly car tax
reduction will be applicable at the time of new registration of a new vehicle on or after May 1, 2019 (R1) to April 30, 2021 (R3),
granting measures for exemption or reduction of 75%, 50% or 25% from the basic tax rate. Additionally, according to theperformance, the vehicle may also be subject to the exemption measures in the second vehicle inspection, etc.
(Note) For vehicles for which 13 and 18 years have elapsed from the new vehicle registration or etc., specific tax rates are stipulated
respectively.

[Due date and procedures for tax payment]
The tax due must be paid by the date on which a taxpayer applies for the issue of a vehicle inspection certificate and/or
assignment of a vehicle registration number for new registration of vehicle or regular inspection. The payment must be
made at the Tokyo Transport Branch Office, the Motor Vehicle Inspection and Registration Office or the Light Motor
Vehicle Inspection Organization by affixing motor vehicle tonnage revenue stamps equivalent to the amount of tax due
to a specified document. For details, contact the Tokyo Transport Branch Office or the Motor Vehicle Inspection andRegistration Office, or the Light Motor Vehicle Inspection Organization (see Page 73).
<Contact the following offices (Help Desk) for information on vehicle registration>
Shinagawa and Setagaya license numbers:
Tokyo Transport Branch Office 050-5540-2030
Adachi, Koto, Katsushika license numbers:
Adachi Motor Vehicle Inspection and Registration Office, Tokyo Transport Branch
Office 050-5540-2031 (Japanese only)
Nerima, Suginami, Itabashi license numbers: Nerima Motor Vehicle Inspection and Registration Office, Tokyo Transport Branch
Office 050-5540-2032 (Japanese only)
Tama license numbers:Tama Motor Vehicle Inspection and Registration Office, Tokyo Transport Branch
Office 050-5540-2033 (Japanese only)
Hachioji license numbers:
Hachioji Motor Vehicle Inspection and Registration Office, Tokyo Transport Branch
Office 050-5540-2034 (Japanese only)71Registration and License Tax (National Tax)
Registration and license tax is imposed when registering ownership rights, etc. to land or real estate and when registering
the establishment of a joint-stock corporation, etc.
[Taxpayers]
Those who register real estate or implement commercial registration of a corporation, etc.
[Tax payment]
Tax rate table (Extraction of the main types of real estate registration)
Types of registration

Ownership transfer
registration

Inheritance, merger of corporations

Real estate price × 0.4%

Gift

Real estate price × 2.0%

Buying and selling

Real estate price × 2.0%

Registration of ownership made for the first time

Real estate price × 0.4%
Claimable asset amount × 0.4%

Registration of mortgage

Provisional
registration

Amount paid

For ownership transfer or preservationof ownership transfer claim(Excluding those for inheritance, merger of corporations, or partition ofproperty in co-ownership.)
Other provisional registration

Real estate price × 1.0%

1/2 the tax rate of definitive registration in principle or ¥1,000 per realestate(Note 1) The tax rate is reduced to 1.5% for the registration of transfer of ownership through the purchase/sale ofland and to 0.3% for the registration of trust of ownership of land during the period from April 1, 2013
(H25) through March 31, 2021 (R3).
(Note 2) The real estate price is normally the value (assessed value) shown in the fixed assets tax ledger.
(Note 3) The measures to reduce tax rate may apply to the rates of registration and license tax on preservation ortransfer of ownership of residential buildings and on registration of mortgage concerning the loan for thefunds to acquire housings.
(Note 4) The tax vote of The registration of transfer of home ownership when an individual acquires, between April
1, 2014 (H26) and March 31, 2022 (R4), certain residential buildings that a trader of residential buildings
has carried out certain extensions or renovations to, has been reduced to 0.1%.
[Due date and procedures for tax payment]
Payment shall be made in cash, and the registration application form shall be submitted together with the receipt oftax payment. When the tax amount is ¥30,000 or less, payment can be made with revenue stamps. For details, contact
the Tax Office (National Tax) or the Legal Affairs Bureau (see Pages 102 and 103).

72

Overview of Ward and Municipal Taxes
The following taxes listed below are municipal taxes. In addition to them, there are various municipal taxes, as shown on
page 3. For details, please contact your local municipal office (see Page 101).

Inhabitant Tax on Individuals (Ward, City, Town and Village Inhabitant Tax)

In general, metropolitan inhabitant tax and municipal inhabitant tax on individuals are collectively referred to as the“inhabitant tax on individuals.”
Regarding inhabitant tax on individuals, the municipalities collectively assess metropolitan inhabitant tax and municipal
tax. (See Page 6 onward for inhabitant tax on individuals.)

Metropolitan Inhabitant Tax and Municipal Inhabitant Tax on Corporations(City, Town and Village Inhabitant Tax)
Inhabitant tax on corporations, consisting of metropolitan inhabitant tax and the city, town and village inhabitant tax, islevied on the corporations that have offices and/or business establishments in Tokyo. These two taxes are referred to as“metropolitan inhabitant tax and municipal inhabitant tax on corporations”.
As a special provision of the taxation system of the Tokyo Metropolitan Government, corporations within the 23 special
wards of Tokyo file for and pay metropolitan tax together with the equivalent amount of city, town and village inhabitant
tax to the competent Metropolitan Taxation Office. Corporations located within municipalities declare and pay city, town
and village inhabitant tax at the local ward or town office.
(See Page 27 onward for metropolitan inhabitant tax and municipal inhabitant tax on corporations.)

Light Motor Vehicle Tax (Category Base)Light motor vehicle tax is imposed on those who own motorcycles, light motor vehicles, special compact cars and twowheeled motor vehicles as of April 1. Tax shall be paid in April or May based on the Tax Notice sent out by the municipal
office to taxpayers.
For details, please contact your local municipal office.
(Note) From October 1, 2019 (R1), the name of the light motor vehicle tax changed to the light motor vehicle tax (categorybase).

 Tax Rates
Annual Tax(Standard tax rate)

Light motor vehicles

Motorcycles

Types of Motor Vehicles
Gross displacement of 50cc
or less and/or a rated output
of 600W or less
Gross displacement
exceeding 50cc and 90cc or
Two-wheeled
less and/or a rated output
motor vehicles
exceeding 600W and lessthan 800W
gross displacement exceeding〃
90cc, or a rated output
exceeding 800W
Motor vehicles
Gross displacementwith three or
exceeding 20cc and/or a rated
more wheels
output exceeding 250W
Two-wheeled motor vehicles (including a sidecar)
Three-wheeled motor vehicles¥3,900 (¥3,100)*2-4

Passenger
use

Business use¥6,900 (¥5,500)*2-4

Private use¥10,800 (¥7,200)*2-4

Cargo
use

Business use¥3,800 (¥3,000)*2-4

Motor vehicles
with four or more
wheels¥2,000¥2,000¥2,400¥3,700∗1¥3,600

Contact for Inquiries of light (Japanese only)
vehicle registration, etc.
Tokyo Central Office, Light Motor Vehicle
Inspection Organization
Shinagawa and Setagaya license numbers:
050-3816-3100
Nerima Branch Office, Light Motor Vehicle
Inspection Organization
Nerima, Suginami, Itabashi license numbers:
050-3816-3101
Adachi Branch Office, Light Motor Vehicle
Inspection Organization
Adachi, Koto, Katsushika license numbers:
050-3816-3102
Hachioji Branch Office, Light Motor Vehicle
Inspection Organization
Hachioji license numbers:
050-3816-3103
Tama Branch Office, Light Motor Vehicle
Inspection Organization
Tama license numbers:
050-3816-3104(Note) You may be eligible for tax reductions
or exemptions by making anapplication. For details, please contact
Two-wheeled compact vehicles¥6,000
your local municipal office.
∗1 The annual tax of ¥2,000 is imposed on some vehicles depending on the specifications.
*2 The figures in parentheses are the tax rates applied to vehicles receiving the first new vehicle inspection on and before March 31,
2015 (H27).
*3 For the following light motor vehicles (new vehicles only), a measure to reduce the tax rate (special ordinance on greening) shallapply in the fiscal year following the acquisition for one year only.
 Light motor vehicles newly acquired within FY2020 (R2) that achieve a certain level of emissions gas and fuel efficiency
performance: Reduction of the tax rate by roughly 25% to 75%
 Electric motor vehicles, etc. newly acquired within FY2021 and FY2022 (R3 and R4): Reduction of the tax rate by roughly 75%*4 For four-wheeled vehicles, etc. in use for 13 years since the first new vehicle inspection, an additional tax of about 20% will be
imposed starting in FY2016 (H28).
Private use¥5,000 (¥4,000)*2-4

Bathing Tax
The bathing tax is an earmarked tax that is used to cover expenditures for environmental sanitation facilities; the protection
and management facilities for the sources of mineral springs; maintenance of fire-fighting facilities; and promotion of the
tourism. This tax is imposed on visitors to mineral bath spas at the rate of ¥150 (standard rate) per person per day.
Operators of such facilities collect the tax from their customers and pay the tax to their local ward or municipal office byfiling returns.

73

Procedures for Tax Payment and Taxation
 Procedures for Metropolitan Tax Payment(More details can be confirmed from the “Tax Payment” section on the Tokyo Metropolitan Government Bureau of
Taxation website (Japanese only).)Over-the-counter payment• Metropolitan Taxation Office (or branch office/island branch office) (Tokyo Metropolitan Tax Operations Center andAutomobile Taxation Offices in addition to the foregoing for motor vehicle tax (category base))• Financial institutions and post offices (Some financial institutions do not handle Metropolitan tax payment.)• Convenience stores:
Only for Tax Notice of up to ¥300,000 in total amount per slip (with bar code)

Convenience stores available for tax payment:
KURASHIHAUSU, COMMUNITY STORE, THREE EIGHT, SEIKATSUSAIKA, 7-ELEVEN, DailyYAMAZAKI,New YAMAZAKIDAILYSTORE, Family Mart, POPLAR, MINISTOP, YAMAZAKI Special Partner Shop,YAMAZAKI DAILY STORE, and LAWSON, Stores installed with MMK* (Including stores other than convenience
stores. However, excluding unattended terminals)*“Stores installed with MMK” are convenience stores, drugstores, etc.
installed with an MMK (Multi-Media Kiosk). Stores that are able toreceive payments have the “Store installed with MMK” sticker (rightfigure) displayed at the storefront.

Pay-easy payment• ATM with
(Pay-easy) logo at financial institutions* and post offices, Internet banking and mobile banking
 Pay-easy payment is available if your Metropolitan Tax Notice bears the(Pay-easy) logo.
 No receipt is issued. If you need one, please bring the Tax Notice with you and pay the tax over the counter of afinancial institution, etc. or at a convenience store. If you require a Certificate of Tax Payment for Motor Vehicle
Inspection, please refer to the section “For those Requiring a Certificate of Tax Payment for Motor Vehicle Inspection”
on Page 75. “Confirmation Statement for Metropolitan Tax Payment” is issued only for the tax paid using “Pay-easy”,
etc. Please contact the Metropolitan Taxation Office to obtain the Confirmation Statement.
 If you are to use an Internet banking or mobile banking for the first time, you have to file an application with thefinancial institution in advance.
 Pay-easy payment may be temporarily unavailable when the system maintenance or inspection is carried out.
* Limited to financial institutions in the Tokyo Metropolis that handle receipt of public funds.

Payment by credit card via personal computer (PC), smartphone, etc.
Payment can be made by credit card via personal computer (PC), smartphone, etc. by accessing a special site on theInternet (Tokyo Tax Payments Site) (Payment fee according to the tax amount is required).
For details, please see the Tokyo Tax Payment website (Japanese only).
• Metropolitan taxes eligible for credit card payment
Motor vehicle tax (category base), fixed assets tax/city planning tax (on land and buildings (in the 23 special wards)),
fixed assets tax (on depreciable assets (in the 23 special wards)) , business tax on individuals, and real estate acquisitiontax

74Note that regarding the return tax items of the metropolitan inhabitant tax on corporations and the business tax on
corporations, etc., it is necessary that a tax return has been submitted beforehand and a Tax Notice mentioning the Tax
payment No., Confirmation No. and Payment classification has been issued by a Tokyo Metropolitan Taxation Office,etc.
• Notes Credit card payment is only available for Tax Notices with tax amounts of less than ¥1,000,000.
 In addition to the tax amount, a payment fee is required according to the tax amount (A fee of ¥73 up to the first¥10,000, and ¥73 is added for every ¥10,000 thereafter (excluding consumption tax)).
 Payments cannot be cancelled and the payment fee will not be returned once the payment procedure is completed.
(The payment fee will not be returned even if the tax amount is refunded).
 No receipt is issued. If you need a receipt, please pay over the counter at a Metropolitan Taxation Office, financial
institution, etc. or at a convenience store. If you require a Certificate of Tax Payment for Motor Vehicle Inspection,please refer to the section “For those Requiring a Certificate of Tax Payment for Motor Vehicle Inspection” as
described below.
 Payment is not automatically registered for multiple years. Those who went through the procedure the previous year
must repeat the procedure when making a payment this year.
 Certificates of tax payment cannot be issued immediately. They will be available for issuance about 10 days after thecompletion of the payment procedure.
 The site is not available for use due to system maintenance every Monday from 1:00 a.m. to 7:00 a.m.
 The following credit cards are accepted for payment.
VISA, MasterCard, JCB, American Express, Diners Club, TS CUBIC CARD

 Credit card payment is not available at the counter of a Metropolitan Taxation Office, financial institution, etc. or at aconvenience store. Please take the necessary steps on the special site (Tokyo Tax Payments Site) (Japanese only)<Tokyo Tax Payment Site: https://zei.metro.tokyo.lg.jp/>

Payment using mobile payment app
Using the invoice payment service of a mobile payment app, payment can be made by reading in the bar code on the
Tax Notice.
• Tax Notices which can be paid Payment is limited to Tax Notices of up to ¥300,000 in total amount per slip (which has a bar code).
• Notes No receipt is issued. If you need a receipt, please pay at the counter of a Metropolitan Taxation Office, financial
institution, etc. or at a convenience store. If you require a Certificate of Tax Payment for Motor Vehicle Inspection,
see the section “For those Requiring a Certificate of Tax Payment for Motor Vehicle Inspection” described below.
 Payments cannot be cancelled once the payment procedure has been completed.
 The mobile payment apps that can be used are the following applications. (As of September 2020 (R2))
PayPay, LINE Pay
For those Requiring a Certificate of Tax Payment for Motor Vehicle Inspection
Because the motor vehicle tax (category base) payment status can now be confirmed electronically at the Transport
Branch Office, etc. conducting automobile inspections, the submission of the certificate of tax payment at the timeof automobile inspection is no longer required. A Confirmation Statement of Tax Payment for motor vehicle
inspection is not mailed for payments made by(Pay-easy), a mobile payment app, or by credit card.
Those requiring a Certificate of Tax Payment for Motor Vehicle Tax, please apply for the certificate approximately
one week after payment by(Pay-easy) or by the mobile payment app, and approximately 10 days after tax
payment by credit card at the Metropolitan Taxation Office or the Automobile Taxation Office, etc.
If you are in a hurry, due to reasons such as when the automobile inspection date is approaching, please pay the tax
at the counter of a Metropolitan Taxation Office, financial institution, etc. or at a convenience store and use the tax
payment certificate attached to the right end of the Tax Notice.

75

Payment by the local tax common tax payment system (eLTAX electronic tax payment)
The local tax common tax payment system is a system utilizing eLTAX which enables electronic tax payments to bemade to all prefectures, wards, cities, towns and villages all together in a one-time procedure from a home or workplacecomputer.
• Tax items that can be paid using the local tax common tax payment system
Metropolitan inhabitant tax on corporations, business tax on corporations, special corporate enterprise tax, local
corporation special tax, and establishment tax• Methods of payment (Payment can be made using either of the following methods)
 Direct payment
Payment can be made using easy clicking operation from a financial institution that was notified beforehand.
 Internet banking, etc.
Payment can be made using Internet banking, mobile banking and ATMs based on the payment information* issued by
eLTAX.
* Payment information: Receiving institution No., Payment No., Confirmation No., and Payment classification• Notes No receipt is issued. If you need a receipt, please pay at the counter of a financial institution, etc.
 In order to utilize direct payment, it is necessary to send the “Local Tax Direct Payment Account Transfer Request Form”
that has been output from the eLTAX support software to the financial institution beforehand to register an account. In
some cases it may take up to one month to complete the bank account registration.
 For the local tax common tax payment system operation methods and the financial institutions which can be used formaking payments, please see the eLTAX website (Japanese only).
<eLTAX Website: https://www.eltax.lta.go.jp/>

Payment by account transfer
Account transfer is a convenient way to automatically pay the tax from ordinary or savings accounts on the payment
due date.
• Metropolitan taxes eligible for automatic deduction
 Business tax on individuals
 Fixed assets tax/city planning tax (on land and buildings (in the 23 special wards))*
 Fixed assets tax (on depreciable assets (in the 23 special wards))** Payment by account transfer cannot be used for taxes imposed as required.

• Financial institutions handling account transfer
Financial institutions in Tokyo handling receipt of public funds (Some financial institutions do not handle Metropolitan
tax payment.)• How to Apply (Application may be made through one of the following methods)
Online application

Application method

Application period

Note
Corporate accounts andUntil the 10th day of theTokyo Metropolitan
Please apply online usingbusiness accounts cannot
same month that you wish
Online Bank Transfer
the dedicated website
be used, with thethe bank transfers to
Application Accepting(Japanese only).
exception of somebegin*
Servicefinancial institutions.
* If the payment deadline falls on the first working day of the month, the application deadline shall be the 10th day ofthe previous month. Because other notes are also described, please confirm the dedicated website (Japanese only) for
details.
URL: https://www.tax.metro.tokyo.lg.jp/common/web_kouzafurikae.html

76Application using therequest form
(1) Metropolitan Tax
Account Transfer
Request Form
(Automatic payment
application form) (fordownloading only)(2) Automatic deduction
request form for
metropolitan taxes(triple copy)

Application method
Download the request
form from the Tokyo
Metropolitan Government
Bureau of Taxation
website (Japanese only),and print it out. After
filling out the required
items, send it by mail tothe address described on
the request form.
Fill out the required items
and then make theapplication at the counterof a financial institution(e.g. a bank) or a post
office which handles
metropolitan government
public funds.

Application period

Note
Regarding theapplication, pleaseconfirm the notes and thefilled-out example givenon the website (Japaneseonly). This request formcannot be accepted at thecounters of financial
institutions.

Until the 10th day of themonth before the monththat you wish the banktransfers to begin*

Bring the following itemswith you to the financial
institution or post office:(1) Account passbook(2) Personal seal for theaccount book(3) Tax noticeRegarding theapplication, pleaseconfirm the notes and thefilled-in example givenon the website (Japaneseonly).
* If the payment deadline falls on the first working day of the month, the application deadline application deadline shallbe the 10th day of two months before the intended start of payment.
For frequently asked questions relating to bank account transfers, please confirm “Metropolitan Taxation Q&As” on
the Bureau of Taxation website (Japanese only).
(https://www.tax.metro.tokyo.lg.jp/shitsumon/tozei/kouzafurikae.html)<Inquiries about Bank Account Transfers (Japanese only)>
Tax Payment Promotion Section, Tax Collection Division, Bureau of Taxation: 03-3252-0955 (Weekdays 9:00 a.m. to
5:00 p.m.)* Contact the Metropolitan Taxation Office having jurisdiction over your area to report changes of your address andregarding contents of taxation.
(3) Automatic deduction
request form for
metropolitan taxes(postcard-style)

Fill out the required items
and put the completed
form in a post box.

 Tax Delinquency
Tax delinquency means not to pay total tax amount by the designated due date.
The delinquent taxpayer is reminded by a collection letter or the like. If the delinquency still continues, disposition ofdelinquency will be provided to the taxpayer.
 Disposition of Delinquency
Regarding taxes, the law stipulates that “property of the pertinent taxpayer shall be seized” if “the full amount is not paidin 10 days elapsed from the day of issue of the collection letter.”
If no payment is made after the due date, the pertinent taxpayer’s property shall be seized with a view to ensuring fairness
in relation to taxpayers having paid the dues in full. If delinquency continues after the seizure, the seized property will be
converted into money (debt collection practices, public sale of real estate, etc.), and the proceeds will be appropriated tothe metropolitan tax. This series of procedures is referred to as the disposition of delinquency.

 Delinquent Charge
Delinquent charges are calculated at the rate (annual interest) shown below, based on the number of days between the day
following the due date and the date of actual tax payment:<On or after January 1, 2014 (H26)>
Delinquent chargeStandard
Average lending
Delinquent charge
Special treatment
special standard
rule
rate
*3
rate
Delinquent charge special
Defined as the rate
Within one month from the
7.3%
day after the due datestandard rate +1%*1announced by the
Minister of Financebased on the
Average lending rate
stipulations in+1%
Exceeding one month from
Delinquent charge special
Article 93 Paragraph
14.6%
the day after the due datestandard rate +7.3%*2
2 of the Act on
Special Measuresconcerning Taxation.
*1 If “Delinquent charge special standard rate +1%” exceeds 7.3%, then the standard rule is applied.
*2 If “Delinquent charge special standard rate +7.3%” exceeds 14.6%, then the standard rule is applied.
*3 Until December 31, 2020 (R2), this is known as the special standard rate. The rate during fiscal year 2020 (R2) is 1.6%.

77

<On or before December 31, 2013 (H25)>
Delinquent chargeStandard rule
Special treatment
Special standard rate
Within one month from
7.3%
Special standard rate*4
The sum of an annual rate of 4% andthe day after the due datethe basic discount rate of commercial
Exceeding one monthbills prevailing when November 30 offrom the day after the due
14.6%
None
each previous year is passed.
date*4 This special treatment is applicable from January 1, 2000 (H12) to December 31, 2013 (H25).
If the special standard rate exceeds 7.3%, then the standard rule is applied.
Calculation of delinquent charge<On or after January 1, 2014 (H26)>
Tax rate × Number of days (A) ×
Tax rate × Number of days (B) ×
Delinquent = (Delinquent charge special standard rate +1%)
(Delinquentcharge special standard rate + 7.3%)+
charge365 (days)
365 (days)<On or before December 31, 2013 (H25) >Delinquent =chargeTax rate × Number of days (A)× Special standard rate+

Tax rate × Number of days (B) × 14.6%

365 (days)

365 (days)

Number of days in period A: The number of days for a period of one month beginning the day after the tax payment is due
Number of days in period B: The number of days by which it is exceeded when the period for the special standard rate isexceeded(Note 1) Fractions of less than ¥100 or delinquent charges of less than ¥1,000 are dropped.
(Note 2) For those who have taken an extension on filing, the delinquent charge rate of business tax on corporations, special corporate
enterprise tax, local corporation special tax, and metropolitan inhabitant tax on corporations (within the allotted period ofextension) may vary depending on the basic discount rate for commercial bills (what was traditionally called official discountrate). Starting on January 1, 2014 (H26), the delinquent charge rate may vary depending on the special standard rate. On andafter January 1, 2021 (R3), the delinquent charge rate is defined as the rate in which the average lending rate has an annual
rate of 0.5% added.

 Additional Charge for Self-assessment
Additional charges are imposed on the taxes paid on the basis of self-assessment, such as the business tax on corporations,gas oil delivery tax, and establishment tax, if the tax amount actually paid by the taxpayer is insufficient or the payment isoverdue.
Where additional charge is required because theAdditional charge for
10% (15%) of the additionalamount of return was insufficient when filing returns isamount of tax
deficient returns
carried out within due date
5% or 15% (20%) of the tax
Additional charge for
Where the return is not filed by due dateamountnot filing returns(an extra 10% may be added)*
35% or 40% of the additional
Heavy additional
Where the taxpayer intentionally tries to evade tax
amount of tax
chargeliability(an extra 10% may be added)** Applied to tax returns with a submission deadline on or after January 1, 2017 (H29).

 Refunds and Appropriation of Overpayment
Overpayment of metropolitan taxes or payments made unintentionally will be refunded. Note, however, that refunds will
be applied to any unpaid taxes due. Delinquent charge may be imposed even in this case.
In this case, the amount, which is calculated based on the additional refund amount special standard rate* (Until December
31, 2020 (R2), this is the special standard rate) in accordance with the period from the day following the payment to the
day when the refund was determined or appropriated, will be added to the amount to be refunded or appropriated.
Additional amount to refund = Overpayment amount × Number of days × Additional refund amount special
standard rate* (On and before December 31, 2020 (R2), this is the special standard rate) / 365 days
* The additional refund amount special standard rate is defined as the rate in which the average lending rate has an annual
rate of 0.5% added.

78 Postponement of Tax Collection and Encashment
In the following cases, when the taxpayer is deemed to be unable to make a tax payment in one lump sum, tax collection
will be postponed and payment will be possible in installments, etc.
It is necessary for taxpayers to submit an application for the postponement of tax collection and encashment.
For taxpayers facing difficulty paying their taxes due to the influence of the COVID-19, see Page 91.

Conditions

Period for postponement

Necessary documents forapplication

Provision of collateral○Where property suffers theft, or damage due to disaster, including earthquake, storm, flood or fire○Where a taxpayer or a relative who shares living expenses with a taxpayer becomes sick or is injured○Where a business is closed down or discontinued○Where the business suffers a severe loss
○Where there is trouble or problems similar to the above items○Where taxation is assessed after one year has passed since the statutory due date for tax payment○Where paying taxes all at once makes it difficult to continue the business or maintain living quality○Up to one year in principle○Tax payment by installments can be accepted.
○The postponement special standard rate* (Until December 31, 2020 (R2), this is the special standardrate) will be the upper limit of the rate for delinquent charge during the period for postponement,
and the delinquent charge corresponding to the portion in excess will be exempt. Depending on thereasons, the taxpayer may be exempted from the full delinquent charge.
○Application form for the postponement of tax collection or application form for the postponementof encashment○In the case of postponing tax collection, documents to prove the necessity of the postponement(e.g. certificate of disaster/theft, the latest financial statements, etc. for corporations)○Trust deed, inventory of property, expenditure statement, etc.
○Collateral worth the amount of postponement is required in principle.
(national bonds, local bonds, land, insured buildings or guarantee of surety, etc.).
However, provision of collateral is not required in the following cases.
 The amount of postponement is ¥1,000,000 or less.
 The postponement period is three months or less
 In case special circumstances exist in which a collateral cannot be provided

There are different deferment systems of tax collection for the business tax on corporations, special corporate enterprise tax, local corporation
special tax, metropolitan inhabitant tax on corporations, business tax on individuals, real estate acquisition tax, motor vehicle tax (environmental
excite), and gas oil delivery tax.

* The postponement special standard rate is defined as the rate in which the average lending rate has an annual rate of 0.5% added.

 Filing of Appeal and Revocation Suit: Relief Systems for Taxpayers
Taxpayers who are dissatisfied with the taxation and collection of metropolitan taxes have the right to file an appeal andbring a revocation lawsuit, as guaranteed under the Local Tax Act, the Administrative Appeal Act and the Administrative
Case Litigation Act.
The Tax Notice, notice of correction and determination, collection letter or the like contain information on period, etc. forfiling of appeal and revocation suit for your reference.

Filing of appeal*1

Revocation suit

In the case where a taxpayer is dissatisfied with the disposition related to the taxation and collectionof metropolitan taxes, the taxpayer can file an appeal for administrative review to the governor of
the Tokyo Metropolitan Government within three months*2 in principle from the day following thedate on which the taxpayer knew that the disposition had taken place (for example, the date on
which the taxpayer received a Tax Notice).
The application for administrative review must be submitted in writing (in duplicate) to thegovernor of the Tokyo Metropolitan Government, and may be submitted via the director of theMetropolitan Taxation Office or branch office.
In principle, a revocation suit cannot be filed before the disposition on the appeal for examination
has been rendered. However, when no administrative disposition on appeal is made after a period of
three months from the day on which the request for an administrative review was made, therevocation suit can be filed before the disposition has been made.

∗1 Of the items concerning fixed assets tax and city planning tax, taxpayers who are dissatisfied with the prices registered in the fixed assets tax ledger
can request an examination to the Property Evaluation Examination Council of Tokyo. (See Page 47 for information on requests for examination.)*2 As for disposition of delinquency, an exception to the period for application for an examination is provided in the Local Tax Act.

 The Tax Agent System
Taxpayers without an address, residence, office, or business location within the Metropolitan area* shall designate a tax
agent who handles all matters related to taxation on their behalf.
For details, contact your local Metropolitan Taxation Office.
* For fixed assets tax, city planning tax, special land possession tax and establishment tax, this shall be within Tokyo’s 23 wards.

(1) Metropolitan Taxes Covered by the System
Business tax on individuals, metropolitan inhabitant tax on individuals*, business tax on corporations, metropolitan
inhabitant tax on corporations, real estate acquisition tax, golf course utilization tax, motor vehicle tax (category base),mine lot tax, fixed assets tax/city planning tax, special land possession tax and establishment tax* Metropolitan inhabitant is assessed together with ward and municipal inhabitant tax. Please consult with your local municipal
office on how to appoint a tax agent.

79

(2) Persons Eligible to Become a Tax Agent
Persons who hold an address within the Metropolitan area* (including corporations)* For fixed assets tax, city planning tax, special land possession tax and establishment tax, this shall be within Tokyo’s 23 wards.

(3) Procedure
Please submit the Notification of Tax Agent to your local Metropolitan Taxation Office. The form is available atMetropolitan Taxation Offices and can also be downloaded from the Tokyo Metropolitan Government Bureau of
Taxation website.
See the example for filling out the form on the back of this booklet.

 Time Limit for Right of Taxation and Negative Prescription for Collection
If taxation, including corrections and decisions, of metropolitan taxes were to be retroactive without limitation, or if aforgotten tax payment were to be demanded after a considerable number of years have passed, it would cause confusionand problems for taxpayers.
Therefore, this system, in which the power to tax and collect lapses if not completed within the specified period, has been
established.
(1) Taxable Period
Taxation cannot be imposed if the following periods have passed since the day after the statutory due date of tax
payment (the due date for the first partial payment or the initial date for the real estate acquisition tax or the motor
vehicle tax (environmental excite)).
Description

(1)

(2)
(3)

(A) Metropolitan tax throughordinary collection (excluding (B).)
Where the tax is newly(B) Real estate acquisition tax, fixed
assessed or the amount has
assets tax and city planning tax
increased(C) Metropolitan tax throughpayment by declaration or special
collection, additional charge
Reduction of the tax amount or additional charge
False statement or illegal act
Where a taxpayer files an administrative appeal or
institutes a lawsuit

Taxable Period
3 years

5 years

7 years
Even if the period (1) to (3) above has passed,
taxation can be imposed for six months from thedate of decision or judgment.

Where decision on an additional charge for not filing a
Even if the period in (1) (C) above has passed,
return is to be made following submission of an
taxation can be imposed for three months from the*1 made within three months before the dateapplication
day when the application was submitted.*2
when decision can no longer be madeSpecialWhere request for correction was made within six(4)Even if the period (2) above has passed, taxation
cases
months before the date when correction can no longer
can be imposed for six months from the day when
be made, or where decision on additional charge related
the request for correction was made.
to that correction is to be madeWhere correction or decision, etc. was made regarding
national taxes such as income tax, corporation tax andTaxation can be imposed for two years from theconsumption tax in reference to inhabitant tax, businessdate when the disposition, etc. was made.
tax, special corporate enterprise tax, local corporation
special tax and local government consumption tax*1: With the exception of applications which were submitted according to predictions of corrections and decisions following
inspections*2: Applies to additional charges for not filing returns in which the statutory due date of tax payment occurs on or after April 1, 2020
(R2).

(2) Negative Prescription for Collection
Principle

The power of collection lapses if it is not executed within five years from the statutory due date
for tax payment or from the date of decision or judgment in the special cases in (4) as above.

Prescription completion,
postponement and renewal*

When there is a demand, seizure or other reason, the prescription shall not be finished, and theperiod of five years for prescription will resume from the day following the date when thereason in question terminated.

False statement or illegal act

In the case of (3) in the table above, the prescription shall not run for a maximum of two years
from the day following the statutory due date for tax payment, and the practical period ofprescription may be extended to seven years.

During the postponement oftax collection andencashment

Prescription does not run during the postponement of tax collection.

* If the reason for interrupting the prescription occurred on or before March 31, 2020 (R2), the effect shall also continue on and after
April 1, 2020 (R2).

80

Reduction and Exemption
Where taxpayers or taxable items qualify for certain special circumstances, reduction or exemption of metropolitan tax
may be applied by request. In principle, those who apply for the reduction/exemption are required to submit an application
form, with necessary documents attached, at the Metropolitan Taxation Office or branch office/island branch office∗ by
the due date.
∗ Applications relating to motor vehicle tax (environmental excite and category base) and light motor vehicle tax (environmental excite)
shall be filed at the Tokyo Metropolitan Tax Operations Center, Automobile Taxation Office, or at the Metropolitan Taxation Offices
including branch offices and island branch offices.

 Major Types of Reduction and Exemption Systems
Tax items

Main reasons/Objects for reduction or exemption

Metropolitan
inhabitant tax
on individuals○ Where the amount of ward and municipal inhabitant tax on individuals is reduced or exempted because thetaxpayer suffered damage from disaster, or because the taxpayer receives public assistance under the Public
Assistance Act(For details on procedures, etc., please consult the municipality where you reside.)○ Where the taxpayer receives livelihood assistance under the Public Assistance Act○Where the taxpayer suffered considerable damage to property from disasters, theft or embezzlement, etc.
Business tax on○ Where the taxpayer paid an extraordinary amount of medical expenses
individuals○ Where the taxpayer or his/her dependent, etc. is a person with a disability or severe disability• ○ Where the taxpayer acquired energy-saving equipment or renewable energy equipment
Business tax on
corporations○ Where the taxpayer acquired energy-saving equipment or renewable energy equipment (for small- andmedium-sized enterprises)

Real estate
acquisition tax○ Acquisition of real estate through the transfer of rights on the basis of the Urban Renewal Act○ Where the acquired real estate was lost or destroyed by a disaster prior to the due date of the real estate
acquisition tax, or where substitute real estate was acquired within 3 years of the disaster○ Where replacement house was purchased within a specified period of time following the removal fromprevious house due to public works○ Where the owner acquired a replacement dwelling within a specified period of time due to land
readjustment projects based on the Land Readjustment Act

Fixed assets tax
and cityplanning tax(within the 23
special wards)○ Fixed assets of the taxpayer who receives livelihood assistance, etc. under the Public Assistance Act○ Fixed assets as payment in kind pursuant to the Inheritance Tax Act, etc.
○ Fixed assets transferred free of charge to the government, etc. or lent free of charge for official or public
use after the base date for assessment (January 1)○ Fixed assets lost/destroyed or extensively damaged by disasters, etc.

81Tax items

Motor vehicle
tax(environmental
excite)Motor vehicle
tax (categorybase)Light motor
vehicle tax(environmental
excite)Main reasons/Objects for reduction or exemption○ Automobiles directly used exclusively for public interest○ Automobiles with the structure designed to be used by the disabled○ Automobiles driven by the person with disabilities or by the person who shares living expenses with the personwith disabilities for the disabled among the automobiles that are owned by the disabled who meet the certain
requirements or the persons who share living expenses with the disabled** The scope of this mitigation is limited. See Pages 51, 53, 55 for details.
(1) Persons with physical disabilities
Categories of disability

Handbook forthe physicallydisabled

Categories of
disability

Handbook for thephysically disabled

Functional disability of lower
limbs

Classes 1-6

Phonetic or speaking
disordersClass 3(Only for disabilities thatinvolve laryngectomy)Classes 1-3 and 5

Cardiac function
impairments

Classes 1, 3 and 4

Classes 1 & 2

Kidney impairments

Classes 1, 3 and 4

Classes 1 & 2

Respiratory system
impairments

Classes 1, 3 and 4

Classes 1-6

Bladder/rectum
impairments

Classes 1, 3 and 4

Small intestine
impairments

Classes 1, 3 and 4

HIV-Virus- induced
immune system
impairments

Classes 1-3

Hepatic function
impairments

Classes 1-4

Functional disability of thetrunk
Functional disability of upper
limbs
Motor function Dysfunctionof upperimpairment
limbs
caused by nonprogressive
Locomotive
cerebral lesion
function(before infancy) impairment

Hearing impairment

Classes 1-3 and visual
power impairment
Class 4 (1 of Class 4)Classes 2 & 3

Equilibrium impairment

Classes 3 & 5

Visual impairment (visual
power/field impairment)(2) The wounded and sick retired soldiers

Handbook for the woundedContact the Tokyo Metropolitan Motor Vehicle Tax Call Center forand sick retired soldiersinformation on the applicable degree of disabilities (Japanese only).
(3) People with mental retardation(4) People with mental disorders
Handbook for
Health and Welfare Benefit Handbook forpeople withpeople with mental disorders
Comprehensive
mental retardation(exclusively for persons with a beneficiary Class 1
evaluation category“Handbook ofcertificate of medical fee subsidies for
1-3
Love (Ryoiku
self-sufficiency support)
Techo)”(Note 1) Tax reduction/exemption is applicable only for one vehicle per disabled person.
(Note 2) Regarding the reduction and exemption systems for light motor vehicle tax (category base), pleaseinquire in the ward or municipality where you live.
Establishment tax(within the 23○ Buildings for business use which were lost/destroyed or extensively damaged by disasters, etc.
special wards)
Gas oil delivery ○ Where damages such as the loss of non-taxable possessions or leakage of tax-free light oil were incurred due totax
circumstances such as disasters, etc.

82Procedures for Certification, etc., regarding
Metropolitan Taxes Types of Certificates, etc. Relating to Metropolitan Taxes

Certificate of tax payment

Certificate of motor vehicle tax(category base) payment (for thecontinuous motor-vehicle inspection,
etc.)

Certificate of having never received adisposition of delinquency

Certificate for use in applying for alicense to produce and sell liquor

Certificate of the
fixed asset’svaluation

Fixed assets

Certificate related
to fixed assets(public dues)

Certificate ofproperty

Fixed assets (supplementary) tax
ledgerLand and house tax register bookclassified by ownerCadastral map
Certificate of submission ofdeclarations such as new businessstart-ups (Corporations)83

Overview
This document certifies the amounts that should be paid, the amount that were
paid, and the amounts outstanding, etc.
It is possible to issue a 6-fiscal-year portion including the current fiscal year
portion.
This document is required when conducting the motor vehicle inspection(Continuous motor-vehicle inspection/inspection for structural changes).
It is attached with the Tax Notice/tax payment notifications for motor vehicle
tax (category base), but is re-issued in cases such as when the certificate has
been lost.
* Because it has become possible to electronically confirm tax payment at thecounters of the Transport Branch Office and Automobile Inspection andRegistration Office, etc., it is possible to omit the submission of the certificate
of tax payment during vehicle inspections. (A maximum of around 10 days isrequired following payment to enable confirmation of the tax payment.)
This document certifies that the taxpayer has never received a disposition ofdelinquency in relation to metropolitan taxes.
(Note) This is not a “certificate proving there is no delinquency (nonpayment)”. Because the Tokyo Metropolitan Government does not issue a“certificate proving there is no delinquency (non-payment)”, please confirm
the required tax item and fiscal year, and apply for a Certificate of tax
payment (for general use).
This document certifies that the taxpayer does not correspond to any of thefollowing items in relation to metropolitan taxes.
1. The taxpayer has received a disposition of delinquency relating tometropolitan taxes within the past 2 years.
2. The taxpayer has received a notification procedure relating to metropolitan
taxes, and a period of 3 years has not passed since the date when this was
executed.
3. The taxpayer is currently delinquent in paying metropolitan taxes.
Among the items registered in the fixed assets tax ledger, this document
certifies items including the fixed asset assessed value, standard taxable value,
owner, and location as of the day of assessment in the fiscal year concerned. It
is possible to issue a 6-fiscal-year portion including the current fiscal year
portion.
Among the items registered in the fixed assets tax ledger, this document
certifies items including the fixed asset assessed value, standard taxable value,
tax amount, owner, and location as of the day of assessment in the fiscal year
concerned. It is possible to issue a 6-fiscal-year portion including the current
fiscal year portion.
Among the items registered in the fixed assets tax ledger, this document
certifies the items that are the same as the items registered in the real estateregister.
Fixed assets which have not yet been registered cannot be certified. It is only
possible to issue the current fiscal year portion.
This is a public record in which the fixed asset location, owner, state, and thevalue comprising the standard taxable value, etc. are registered. In the case ofland and houses, the land category classification or type, the land area or floorarea, etc. are mentioned. For depreciable assets, the type, number, and values
are mentioned.
It is possible to browse a 6-fiscal-year portion including the current fiscal year
portion.
This is a ledger based on the fixed assets (supplementary) tax ledger whichlists the registered items relating to the land and house for each taxpayer. It is
possible to browse a 6-fiscal-year portion including the current fiscal year
portion.
This is a map which explains the land lot numbers, etc.
It is possible to browse only the current fiscal year portion at the Tokyo
Metropolitan Taxation Office in the ward where the land is located.
This document certifies that corporations have submitted declarations such as
the commencement of business activities (Notification of corporation
establishment and notification of change).

How to Obtain a Certificate of Tax Payment
 Place for application

See Page 86 for the address for making applications by mail.

You can apply for a certificate of payment regarding any metropolitan tax at any of the Metropolitan Taxation Office (orbranch office/island branch office).
Types of certificate
Office for application
Taxes other than motor
Any Metropolitan Taxation Office (or branch office/island
vehicle tax (category base) branch office)Certificate of tax
payment
Any Metropolitan Taxation Office (or branch office/island
Motor vehicle tax(for general use)branch office), Tokyo Metropolitan Tax Operations Center or(category base)
any Automobile Taxation Office
Certificate of having never received disposition of
Any Metropolitan Taxation Office (or branch office/islanddelinquency
branch office)Certificate for use in applying for the license to
Any Metropolitan Taxation Office (or branch office/island
produce and sell liquor
branch office)
Any Metropolitan Taxation Office (or branch office/island
Certificate of motor vehicle tax (category base)branch office), Tokyo Metropolitan Tax Operations Center orpayment (for the continuous inspection)
any Automobile Taxation Office(Note) The payment of local corporation special tax and special corporate enterprise tax (national taxes) is certified in an amount
totaled with the pertinent business tax on corporations.

 Eligible Applicants(1) Applicant pertaining to the matter to be certified(2) Proxy for the above Necessary Items to Apply for a Certificate

See Page 87 for documents for the self-identification of the applicant.

(1) Filing of application by the applicant
ID document of the applicant(Note 1) Heirs who file an application need to bring 1) a document to verify that they are the heir (a certified copy of family
register, etc.), and 2) a document allowing confirmation of the fact of the death of the decedent (a certified copy of closed
family register, etc.)(Note 2) If the applicant is a juridical entity or the legal representative of a juridical entity, a written application, which bears theofficial seal of the representative, and a document for self-identification of the applicant are required. The seal of therepresentative is the seal submitted to the Regional Legal Affairs Bureau, etc., as provided in Article 20 of theCommercial Registration Law.

(2) Filing of application by a proxy of the applicant (Both (A) and (B) are needed)(A) A document to verify the entrustment or agreement by the applicant, such as a power of attorney, written consent,
report of proxy appointment or a document that certifies the bearer thereof to be a legal representative of theapplicant (a power of attorney or the like from a juridical entity requires affixing of the official seal of the legal
representative. The seal of the representative is the seal submitted to the Regional Legal Affairs Bureau, etc., asprovided in Article 20 of the Commercial Registration Law).
(B) An ID document of the proxy. (same as (1) mentioned above) Handling Charge for Certification(1) Certificate of tax payment (for general use)¥400 per copy per tax item
Certification regarding the single tax item for more than one fiscal year is treated as one certification. Fixed assets
tax and city planning tax are regarded as a single tax item together. Business tax on corporations/special corporate
enterprise tax (or business tax on corporations/local corporation special tax) and metropolitan inhabitant tax on
corporations are deemed to be two tax items together, and their certificate fee is accordingly ¥800.
Examples: 1. When applying for a copy of certificate for the payment of two tax items among fixed assets tax/city planning tax
and real estate acquisition tax:
Handling fee = ¥400 × 2 (tax items) × 1 (copy) = ¥800
2. When applying for two copies of certificate for the payment of two tax items among business tax on
corporations/special corporate enterprise tax (or business tax on corporations/local corporation special tax) andmetropolitan inhabitant tax on corporations:Handling fee = ¥400 × 2 (tax items) × 2 (copies) = ¥1,600(2) Certificate of having never received disposition of delinquency ······················· ¥400 per copy(3) Certificate for use in applying for the lisence to produce and sell liquor ··········· ¥400 per copy
(Note) Certificate of the motor vehicle tax (category base) payment (for the continuous inspection) is issued free of charge.

84How to Apply for Access to Browse / Apply for Issuance of a Tax
Certificate, etc.
 Place for Application

See Page 86 for the address for making applications by mail.

(1) An application for a tax certificate can be made at any of the Metropolitan Taxation Offices in the 23 special
wards.
Please note in advance that if you file your application with the Metropolitan Taxation Office that has no jurisdiction
over your area, the processing of the application may take a longer time than otherwise.
(2) An application for access to browse can only be made at the Metropolitan Taxation Office of the ward inwhich the fixed asset is located.
Please note that you may not browse records at Metropolitan Taxation Offices outside of the jurisdiction area.
(Note 1) When making applications by mail, it is possible to send applications to browse the land and house tax ledger and theland and house tax register book classified by owner in the 23 special wards to the Metropolitan Taxation Certificate
Mail Reception Center (see Page 86).
(Note 2) For certification, etc. regarding items outside the 23 special wards, please consult with the municipality where thepertinent fixed asset is located (see Page 101).

 Eligible ApplicantsCertificateof the fixed
asset'svaluation

Certificate
Certificateof the fixed
asset's tax
amountTaxpayer for fixed assets tax(including co-owner)○

Lessee of land or residentialbuildings*, etc.

Browsing
CertificateofpropertyTax roll

Cadastre

Cadastral
map

○

○

○

○

○

○

×

○

○

×

○

Those who file an appeal

○

×

○

×

×

○

Owner (who became the owner after
the base date for assessment)

○

×

○

○

×

○

Any other persons having legitimate
reason pursuant to laws and regulations(e.g. receiver in bankruptcy)

△

△

○

△

△

○

○: Available* Regarding leased land or buildings:△: Available for limited people

×: Not available

If you pay compensation, including rent, and have the right of lease or other rights aimed at securing the use or appropriation regarding
a tract of land (or a buildings), you can apply for inspection of the fixed assets tax ledger of the land (or buildings) and for issuanceof a certificate of the fixed asset's valuation. The properties for which such an application can be filed are limited to those you havethe right of lease or other rights aimed at securing the use or appropriation.

 Necessary Items to Apply a Certificate

See page 87 for documents for the self-identification of the applicant.

In principle, please submit original documents.
With regard to the necessary documents for applicants not included in (1) and (2), please visit the website of the Bureau
of Taxation (Japanese only) or consult the Metropolitan Taxation Office that has jurisdiction over your area.
(1) Filing of application by the applicant pertaining to the matter to be certified
ApplicantIndividual
Representative ofcorporation
Employee ofcorporation

85

Necessary documents(in addition to personal identification)
None (only personal identification is needed)*1
One of the following:
Application form with the seal of the representative, orDocument to verify that the individual is the representativeof the corporation*2
Both of the following:
Application form with the seal of the representative, andDocument to verify that the individual is an employee of thecorporation*3

(2) Filing of application by a proxy of the applicant
Mandatary(Applicant)Individual who
visits the counter

Necessary documents(in addition to personal identification)
Individual*1
Individual
Letter of authorization from the mandator
Letter of authorization with the seal of the representative of the
Corporation
Individual(mandatary’s) corporation
Compulsory
Letter of authorization from the mandator• Application form with the seal of the(mandatary’s) representative
Representative
One of the• Document to verify that the individual is thefollowing
representative of the (mandatary’s)
Individual
Corporation
corporation*2• Letter of authorization from the mandatory• Application form with the seal of the (mandatary’s)
Employeerepresentative• Document to verify that the individual is an employee of thecorporation*3
Letter of authorization with the seal of theCompulsory
representative of the (mandator’s) corporation• Application form with the seal of theRepresentative(mandatary’s) representative
One of the• Document to verify that the individual is thefollowing
representative of the (mandatary’s)
Corporation
Corporation
corporation*2• Letter of authorization with the seal of the representative of the(mandator’s) corporation• Application form with the seal of the (mandatary’s)
Employeerepresentative• Document to verify that the individual is an employee of thecorporation*3*1 Heirs who file an application, or who have been mandated to file an application, need to bring with a document to verify the deathof the taxpayer (certificate copy of closed family register, etc.) and a document to verify that they are the heir. (a certified copy offamily register, etc.)*2 Please bring a certified copy of the commercial register that includes the name and address of the representative.
*3 Please bring the employee pass or insurance certificate, etc. (Limited to documents clearly stating the name of the corporation thatthe employee belongs to and the employee’s full name)Mandator Handling Charge for Certification For further details, please inquire at the Metropolitan Tax Office of the 23 special wards.
(1) Handling charge for issuance of certification: ¥400*2 per copy*1*1 For certification regarding land, buildings or depreciable assets, each parcel of land, each building or each type of
depreciable asset is counted as the object of one certificate.
*2 For certification regarding the fixed asset's valuation, the fixed asset's tax amount, and fixed asset property, if thesame type of certificate for two or more fixed assets is applied for at once, each certificate for a land, building or
depreciable asset from the second asset onwards will be charged at ¥100 each. (Limited only to applications forthe certification of assets belonging to the same owner, or located in the same special ward.).
(2) Handling charge for access to browse: ¥300 each time
Public records may only be viewed once per book.

 Application by Mail
Application for certificates, etc. by mail is also available. Send the application form, the handling charge* (please pay
by fixed-amount postal money order) and a self-addressed envelope with a postage stamp for the return mail by post
to the following addresses according to the type of certificate, etc. The certificate can be mailed back in principle
to the address to which the Tax Notice for metropolitan tax payment is sent or the address registered at the competent
Metropolitan Taxation Office, etc. (the location of the head office or the principal business establishment).
Types of Certificates, etc.
Address for sending application forms, etc.
Tax payment certificate (for general use)
Motor vehicle tax (category base) payment certificate (formotor-vehicle inspection, etc.)
Certificate showing that the applicant has not received adisposition for failure to pay taxes
Certificate for applying for a license to manufacture or sellMetropolitan Taxation Certificate Mail Reception Center
alcoholic beverages
1-16-21 Kasuga, Bunkyo-ku, Tokyo 112-8787 Japan
Fixed asset (land and buildings) valuation certificates, tax
amount certificates, and property certificates in the 23 special
wards
Land and house tax ledger in the 23 special wards
Land and house tax register book classified by owner in the
23 special wards
Certificates and browsing of items other than those described
The Tokyo Metropolitan Taxation Office, etc. withabove
jurisdiction* Please send the handling fee in its exact sum. (If you have any questions, please consult the Metropolitan Taxation Office.)86

Browse and Certificate Issuance
Persons who may
apply(1) Taxpayer(2) Proxy of the
taxpayer(3) Any otherpersons having
legitimatePreason pursuant
to laws andregulations

Verification of applicant*
One or two items for
identification, such as adriver’s license, healthinsurance card, ID card, orother acceptable
identification, are required.

Inspection[Handling fee]
¥300/inspection

Certification[Handling fee]
¥400*/tax item
per copy*For details, please refer to“Document for SelfIdentification of Applicant at theTime of Browse of Official
Records concerning Metropolitan
Taxes and Application for
Certificate” below.

(Fixed assets tax/city planning tax,
business tax on
corporations/special corporate
enterprise tax,
business tax on
corporations/local
corporation
special tax aretreated as a single
tax item.)

For proxies
A power of attorney, writtenconsent and report of proxyappointment are also
required.

Official records available forbrowse(1) Fixed assets tax ledger(2) Land and house tax registerbook classified by owner(3) Cadastral map(Inspection is available foranyone)Certification related tometropolitan tax(1) Certificate of the fixed asset's tax
amount(2) Certificate of the fixed asset's
valuation(3) Certificate related to fixed assets(4) Fixed asset property certificate(Application is available foranyone)(5) Others* Please check Pages 85 and 86 for Certification related to metropolitan tax (2) – (4).
(Note 1) Lessees and tenants (limited to those paying the compensation) can also apply for inspection of fixed assets tax ledger andissuance of tax certificate related to land and building. For an application, a document to verify that the applicants arelessee/tenant (rental contract, etc.) must be presented along with the “documents for self-identification” mentioned below. In
the case of sublease right holders, also required are the sublease contract and the rental contract between the right holder andthe person leasing the land and/or the house.
(Note 2) For certificates regarding land, buildings or depreciable assets, each parcel of land, each building or each type of
depreciable asset is counted as the object of one certificate.

 Document for Self-Identification of Applicant at the Time of Browse of Official Records
concerning Metropolitan Taxes and Application for Certificate
With a view to preventing other persons from pretending to be the claimed applicant and applying for browse andcertification for an illegitimate purpose and to thereby protecting personal information on taxpayers, the Bureau of
Taxation strictly conducts “confirmation of the identity of applicants” who request inspection or apply certification.
○Application at the counter:
Please present a combination of any of the following documents to verify the identity of the applicant.

■“Documents for Self-Identification of Applicant” to be Presented at the Counter ■Document issued by government/public office to verify the identity of applicant
A: Picture ID
B: ID without picture○Driver’s license○Passport○”My Number” card(Individual Numbercard), etc.

○Insurance identification
certificate of national
health insurance, etc.
○National pension handbook, etc.

One
document outof Category A

Twodocuments out
of Category B

orC: Specified documents other than A and B
bearing applicant’s name○National or local tax notice○Credit card or bank card
○Tokyo Metropolitan “Silver Pass”○(Picture) ID card issued by corporation, etc.

or

One document out of Category B and
Category C* A combination of two documents out of C is not

acceptable.

Example: (○) B: National pension handbook + C: Tax Notice(×) C: Tax Notice + C: Credit card

※ An ID document (original) of the applicant (who has visited the counter) shall be presented.
※ Please be acknowledged that, in principle, we will keep a copy of the “document for self-identification of the applicant” for ID
documents A and B.

○Application by mail・ In principle, a certificate will be sent either to: (1) the mailing address to which your Tax Notice is sent or (2) the address registered at the Metropolitan
Taxation Office, etc. (having jurisdiction over the location of your head office or principal business establishment).
・ No document identifying the applicant is required if the contents of your application (including the object of certification and the applicant’s name)are identical with the counterparts in the tax ledger, etc., and the address to which the certificate will be sent is either (1) or (2).
・ If you would like the certificate to be sent to an address other than (1) and (2) above, please consult with the competent Metropolitan Taxation Office,etc.
・ The requested document will be sent by mail requiring no forwarding.
◆Even if the “documents identifying the applicant” have been presented or submitted, oral questions or confirmation by telephone may be conductedwhen deemed necessary.
◆Regarding the documents for self-identification of the applicant required in the case where a person who is exempt from taxation in relation to
metropolitan taxes applies at the counter or by mail for a certificate of having never received a disposition of delinquency or a certificate for use inapplying for a license to produce and sell liquor, please see the Tokyo Metropolitan Government Bureau of Taxation website (Japanese only).

87Information on the Social Security and Tax Number (“My Number”) System◆Overview of the “My Number” System
The “My Numbers” System serves as the base for linking and putting together personal information dispersed acrossmultiple agencies under the name of the person it belongs to. The System serves as social infrastructure to improve theefficiency and transparency of the social security and tax system, bring greater convenience to the public and create a fairand just society.

<Individual Number>
The Individual Number is a 12-digit number notified to all persons with a registered residence in a ward, city, town orvillage in Japan. The number is valid throughout your entire life. Please handle it with care, as it cannot be changed otherthan in cases with possibility of illegal use.

<Corporate Number>
The Corporate Number is a 13-digit number assigned by the Commissioner of the National Tax Agency. A unique number
is assigned to each corporation, including “registered corporations” such as joint-stock corporations, as well as “national
government organs,” “local public entities,” and “other corporations and associations.”
Unlike the Individual Number, there are no restrictions to its range of use. Anyone can freely use the Corporate Number
made public on the National Tax Agency’s Corporate Number Publication Site.
[Corporate Number Publication Site] https://www.houjin-bangou.nta.go.jp/ (English available)◆Information Security Measures
The taxation system used by the Bureau of Taxation is isolated from outside networks, and measures have been taken toprevent outflow of specific personal information (personal information including Individual Number) via networks.
[Evaluations conducted to protect specific personal information]
https://www.tax.metro.tokyo.lg.jp/jisshi/hyouka.html (Japanese only)◆Entry of “My Number” and ID Verification
When submitting applications, etc. with an entry column for an Individual Number or Corporate Number, you will be
asked to enter your Individual Number or Corporate Number. Such documents are mainly applications for depreciable
assets (depreciable assets tax ledger), as well as applications, notifications or declarations, etc. for metropolitan inhabitant
tax on corporations, business tax, special corporate enterprise tax, and local corporation special tax (for accounting years
starting on or after January 1, 2016 (H28)).
[About the Social Security and Tax Number (“My Number”) System]
https://www.tax.metro.tokyo.lg.jp/mynumber.html (Japanese only)<Identification Verification>
When submitting a document with an entry of an Individual Number, you will be asked to present an identification toprevent identity fraud. When submitting documents at the counter of a Metropolitan Taxation Office, etc., please provide
identification based on one of the following combinations.

<Submitting a declaration, etc. in person>
Number confirmation
Back side of the Individual Number card
[One of the following documents]
 Copy of the residence certificate or the certificate of items statedin the resident register (indicating the Individual Number)(2) Notification card (Limited to cards which have no changes in thedescribed items, or cards which have correctly undergone theprocedures to make changes.)(1)

Identity confirmation
Front side of the Individual Number card
[Identification (one of the following documents)]○ Driver’s license○ Passportetc.

<Submitting a declaration, etc. by a proxy>
Number confirmation of the taxpayer

Identity confirmation of the proxy

Check the validity of the proxy[One of the following documents]
 Individual Number card of the taxpayer[Both sides] Copy of the residence certificate or thecertificate of items stated in the resident
register of the taxpayer (indicating theIndividual Number) Notification card of the taxpayer (Limited
to cards which have no changes in thedescribed items, or cards which havecorrectly undergone the procedures to makechanges.)[One of the following documents]○ Individual Number card of the proxy○ Driver’s license○ Tax accountant certificate
etc.
<If the proxy is a corporation>○ Certificate of registered matters○ Certificate of registered sealetc.
+ Document certifying the relationship withthe corporation (employee ID card, etc.)[One of the following documents]
 Letter of attorney [Original] Certificate of authority for tax proxy Documents that only the taxpayer would
have (e.g. Individual Number card,
insurance card)
etc.

(Note 1) Please enclose copies when sending by post.
(Note 2) The above identification verification is different from that of making an application for a certificate, etc. concerning
Metropolitan taxes (Page 87).
(Note 3) When submitting a declaration as an electronic tax declaration, please send the taxpayer number confirmation materials asdata in PDF format, etc. Following the enactment of the Individual Number (“My Number”) System (since January 2016
(H28)), the appending of the taxpayer number confirmation materials will not be required when submitting a declaration as
an electronic tax declaration to any of the local public entities, or when submitting a declaration in person and signing thefinal return, etc. using the Individual Number card.

88Revisions, etc. to Local Taxation Systems for FY2020 (R2)
Revisions to Local Taxation Systems for FY2020 (R2) (Overview)
Types of tax

Inhabitant tax on
corporations
Business tax on
corporations

Revisions(1) Extension and expansion of the Regional Revitalization Taxation
System (Corporate version of the hometown tax payment
donation)
The deduction rate is expanded from 30% to 60% of the
donation amount, the confirmation procedures have been
simplified, and the applicable period has been extended by five
years until the end of FY2024 (R6).
(2) Review of the taxation method relating to electricity supply
business
Following the legal separation of the power transmission andpower distribution sectors, a review has been made of thebusiness tax on corporations with regard to the power generation
business and retail electricity business as shown in the tablebelow.
Beforerevision

Revenuebased
portion
1.0%

Inhabitant tax on
individuals

Fixed assets tax

Additional refund
amount, etc.

89Application
Business accounting
years starting on orafter April 1, 2020
(R2)

Business accounting
years starting on orafter April 1, 2020
(R2)

After revision
Equity capital more
Equity capital 100
than 100 million yen
million yen or less
RevenueRevenuebased
0.75% based
0.75%
portionportion
Net incomeValue added
0.37% based
1.85%
tax portion
portionCapital tax
0.15%
portion

Review from the viewpoint of realizing a fair taxation system for all
single-parent households(1) Application of the widow (widower) deduction to unmarried
single parents (Deduction amount ¥300,000)(2) Review of the widow (widower) deduction
 The same income limits imposed on widowers (Total incomeof ¥5,000,000) is established for widows.
 Regarding the deduction amount for widowers with children(¥260,000 before revision), this was made the same as the
deduction amount for widows with children (¥300,000).
(1) Response to issues concerning taxation relating to owner
unknown land, etc.
 In the case of the death of the owner described in the register,etc., a system has been established according to ordinance inwhich it is possible to have the current owner declare their full
name, address, etc.
 In the case where no owner of fixed assets can be found evenafter implementing certain inspections, a system has been
established that enables taxation by considering the user to be
the owner.
(2) Establishment of a 5G investment promotion taxation system
Regarding certain depreciable assets of local 5G base stations,the standard taxable value shall be half of the value for a threeyear period.
Reduction in the rate of the additional refund amount from thecurrent rate (during 2020 (R2)) of 1.6% to 1.1%** Rate based on the rate during 2020 (R2)

From the FY2021(R3) portion
From the FY2021(R3) portion

Persons known to be thecurrent owners on or after
the date of enforcement of
the ordinance on or after
April 1, 2020 (R2).

From the FY2021(R3) portion
Acquisitions until
March 31, 2022 (R4)

Period on or afterJanuary 1, 2021 (R3)

Taxation Measures in the Emergency Economic Measures to Cope with the COVID-19 (Local Tax)
Types of tax

Tax collection
deferral system
Fixed assets tax
City planning tax

Fixed assets tax

Motor Vehicle Tax
Light Motor
Vehicle Tax

Inhabitant tax on
individuals

Real estate
acquisition tax

Revisions
When there has been a considerable reduction in income (a reduction ofroughly 20% or more compared to the same period in the previous year)
over an optional period (one month or longer) from February 2020 (R2),a special provision has been established which allows deferral of tax
collection for a period of one year without requiring collateral and withno delinquent charge.
(1) Establishment of measures to reduce taxes relating to commercial
purpose buildings and depreciable assets owned by small andmedium-sized enterprise operators, etc.
According to the rate of reduction in the sales revenue, the standard
taxable value shall be taken as half of the value or as zero.
* In an optional three-month period between February 2020 (R2)and October 2020 (R2), the following will apply when the sales
revenue has reduced compared with the same period in theprevious year.
Operators incurring a revenue reduction
Halfof 30% or more, but less than 50%
Operators incurring a revenue reduction
Zeroof 50% or more

Application
Tax collection when thepayment due dateoccurs between
February 1, 2020 (R2)and January 31, 2021
(R3)
Only the FY2021 (R3)
portion(2) Expansion and extension of the special measures for realizing
productivity revolution
For certain machinery, equipment, etc. which contributes toincreasing productivity that has been acquired by small and medium
sized enterprise operators, etc., regarding the reduction measures
which set the standard taxable value rate (zero or more, up to half)
according to the ordinances over a three-year period, the applicable
period shall be extended by two years after adding certain
commercial use buildings and structures to the applicable subjects
and taking the revision of the Act on Special Measures as aprecondition.
Regarding the special measure to reduce the taxation rate of the motor
vehicle tax (environmental excite) for private use passenger vehicles by
a 1% portion, the applicable period shall be extended by six months.

Until March 31, 2021
(R3) (Currently)** It is intended to revise
the rates going forward.

(1) Expansion of the donation tax system
Regarding the admission fees, etc. of certain events that werecancelled, etc., in cases where spectators, etc. have not requested
repayment, the abandoned amount shall become subject to donation
taxation amount deduction where stipulated by the ordinances.
(2) Increasing the flexibility of the applicable requirements for housing
loan tax reductions
Regarding the applicable requirements for the special measures
taking the housing loan tax reduction deduction period as 13 years(Before revision: The portion of occupation until the end of
December 2020 (R2)), this shall be eased to become the portion ofoccupation until the end of December 2021 (R3).
Regarding the application requirements of the special measures relating
to existing housing which does not comply with earthquake-proofing
standards (Before revision: Requirement to take up occupation within six
months of the acquisition), when certain conditions are satisfied thisshall be eased to taking up occupation within six months of thecompletion of the earthquake-proofing improvement construction work.

Private use passenger
vehicles acquired on or
before March 31, 2021
(R3)
The abandoned amountfrom February 1, 2020
(R2) to December 31,
2021 (R3)
The portion ofoccupation from
October 1, 2019 (R1) to
December 31, 2021
(R3)
The portion ofoccupation until March
31, 2022 (R4)

Taxation Measures to Secure Funds for Reconstruction from the Great East Japan Earthquake
Types of tax
Special income tax
for reconstruction
Inhabitant tax on
individuals

Description
Amount calculated by multiplying the standard income tax
amount for each year by a tax rate of 2.1% will be
imposed.
Increase the tax rate for per capita levy by ¥1,000(Metropolitan inhabitant tax: ¥500*, ward and municipal
inhabitant tax: ¥500*)

Application
From 2013 (H25) through 2037 (R19)
From FY2014 (H26) through FY2023(R5)* The amount may vary by local authority.

90For Taxpayers Facing Difficulty Paying their Taxes due to the
Influence of the COVID-19
In cases where taxpayers are facing difficulty paying their taxes due to the influence of the COVID-19, it will be possible
to utilize a tax collection deferral system by submitting an application.
The deferral period is up to one year, the full amount of the delinquent charge will be exempt during the deferral period,
and the provision of collateral will not be necessary.
The application form can be obtained from the Tokyo Metropolitan Government Bureau of Taxation website (Japaneseonly).
 “Special System” for the deferral of tax collection (* Law that forms the basis for the regulations: Article 59 of
the Supplementary Provisions to the Local Tax Act)

Conditions

Persons who satisfy both of the following items (1) and (2) shall be subject to thedeferral.
(1) When there has been a reduction of roughly 20% or more in income (salary or
sales) related to business, etc. compared to the same period in the previous year
over an optional period (of one month or longer) from February 2020 (R2)
occurring due to the influence of the COVID-19(2) When it is difficult to make tax payments all at once

Subject tax items

All metropolitan taxes (excluding motor vehicle tax (environmental excite), hunting
tax, etc.) that have payment due dates occurring from February 1, 2020 (R2) to January
31, 2021 (R3)

Deferral period

Up to one year from the payment due date
* However, the period for inhabitant tax on corporations, business tax on corporations,etc. according to provisional interim tax returns shall be up to the due date forsubmitting the final returns.

Application deadline

Until the payment due date
* However, regarding metropolitan taxes with payment due dates occurring between
February 1, 2020 (R2) and June 30, 2020 (R2), the application deadline shall be June30, 2020 (R2).

Remarks

This is a special system that came into effect from April 30, 2020 (R2) as a taxation
system-related measure in the taxation measures in the emergency economic measures
to cope with the COVID-19.

 Deferral of tax collection (* Law that forms the basis for the regulations: Article 15 Paragraph 1 of the Local Tax
Act)

Conditions

Taxpayers corresponding for example to the following kinds of cases as a result of theinfluence of the COVID-19 shall be subject to the deferral.
 When there has been a reduction of roughly 20% or more in income (salary or sales,etc.) When the taxpayer personally, or a family member living on common living
expenses, has contracted the coronavirus.
 When there have been considerable losses to property, such as the disposal ofequipment and inventories due to disinfection work, etc.
 When the business operated by the taxpayer has had operations discontinued orsuspended.

Subject tax items

All metropolitan taxes (Excluding motor vehicle tax (environmental excite), hunting
tax, etc.)

Deferral period

Up to a period of one year

Application deadline
Remarks

91

At any time (until March 31, 2021 (R3))* In principle, please apply by the payment due date.
The system is being operated as a unique activity implemented in the Tokyo
metropolitan area, lowering it to the same standards as a special system.

General Information on Competent Metropolitan Taxation Offices
The jurisdiction of the competent Taxation Office differs depending on the tax item. The Ome and Machida Branch Taxation Offices
on behalf of the Hachioji Taxation Office, and the Fuchu and Kodaira Branch Taxation Offices on behalf of the Tachikawa Taxation
Office, handle the following over-the-counter procedures.
○ Acceptance of Metropolitan tax payment ○ Issuance of tax payment notifications ○ Acceptance of various declarations and applications○ Issuance of tax payment certificate, etc. ○ General consulting service regarding metropolitan taxes

For island regions, the Island Branch Offices of the Metropolitan Taxation Office accept declarations, applications, etc.
 Business tax on corporations, special corporate enterprise tax, local corporation special tax, metropolitan inhabitant
tax on corporations and business tax on individuals
Metropolitan Taxation Offices
Chiyoda Metropolitan Taxation
OfficeChuo Metropolitan Taxation Office
Minato Metropolitan Taxation
OfficeShinjuku Metropolitan Taxation
OfficeTaito Metropolitan Taxation Office

Jurisdiction Areas
Chiyoda and Bunkyo Wards
Chuo, Koto and Edogawa Wards
Minato Ward
Shinjuku, Nakano and
Suginami Wards
Taito, Sumida and Katsushika Wards

Metropolitan Taxation Offices
Shinagawa Metropolitan
Taxation Office
Shibuya Metropolitan Taxation
OfficeToshima Metropolitan Taxation
OfficeArakawa Metropolitan Taxation
OfficeJurisdiction Areas
Shinagawa and Ota Wards
Shibuya, Meguro and Setagaya
Wards
Toshima, Itabashi and Nerima
Wards
Arakawa, Kita and Adachi Wards

In the 23 special wards, the Metropolitan Taxation Offices in the ward in which the residence, principal business establishment or the like islocated also accept declarations, applications, etc., but please consult or inquire about tax returns, and file tax returns by post or electronic
application at the competent Metropolitan Taxation Office.
Hachioji Metropolitan Taxation Office: Hachioji City, Ome City, Machida City, Hino City, Fussa City, Tama City, Inagi City, Hamura City,
Akiruno City, Mizuho Town, Hinode Town, Hinohara Village and Okutama Town
Tachikawa Metropolitan Taxation Office: Tachikawa City, Musashino City, Mitaka City, Fuchu City, Akishima City, Chofu City, Koganei
City, Kodaira City, Higashimurayama City, Kokubunji City, Kunitachi City, Komae City, Higashiyamato City, Kiyose City, Higashikurume
City, Musashimurayama City and Nishitokyo City

 Establishment tax (in the 23 special wards)
Metropolitan Taxation Offices
Chiyoda Metropolitan Tax Office
Chuo Metropolitan Taxation Office
Minato Metropolitan Taxation Office
Shinjuku Metropolitan Taxation Office

Jurisdiction Areas
Chiyoda, Bunkyo, Kita, Arakawa and Adachi Wards
Chuo, Taito, Sumida, Koto, Katsushika and Edogawa Wards
Minato, Shinagawa and Ota Wards
Shinjuku , Meguro, Setagaya, Shibuya, Nakano, Suginami, Toshima, Itabashi and Nerima Wards

In the 23 special wards, the Metropolitan Taxation Offices in the ward in which the residence, principal business establishment or the like islocated also accept declarations, applications, etc. but please consult or inquire about tax returns, and file tax returns by post or electronic
application at the competent Metropolitan Taxation Office.

 Fixed assets tax, city planning tax (in the 23 special wards)
Metropolitan Taxation Office having jurisdiction over the area where the pertinent assets are located Real estate acquisition tax

 In the 23 special wards:
Metropolitan Taxation Office having jurisdiction over the area where the pertinent real estate was acquired Tama (outside the 23 special wards):
Hachioji Metropolitan Taxation Office: Hachioji City, Ome City, Machida City, Hino City, Fussa City, Tama City, Inagi City, Hamura
City, Akiruno City, Mizuho Town, Hinode Town, Hinohara Village and Okutama Town
Tachikawa Metropolitan Taxation Office: Tachikawa City, Musashino City, Mitaka City, Fuchu City, Akishima City, Chofu City, Koganei
City, Kodaira City, Higashimurayama City, Kokubunji City, Kunitachi City, Komae City, Higashiyamato City, Kiyose City, Higashikurume
City, Musashimurayama City and Nishitokyo City

 Motor vehicle tax (environmental excite) and motor vehicle tax (category base)
Metropolitan Taxation Offices
Tokyo Metropolitan Tax Operations Center
Shinagawa Automobile Taxation Office
Nerima Automobile Taxation Office
Adachi Automobile Taxation Office
Tama Automobile Taxation Office
Hachioji Automobile Taxation Office

Tax items handled
Motor vehicle tax (category base)Motor vehicle tax (environmental excite) and motor vehicle tax (category base) collected by certification
stamp (for Shinagawa and Setagaya number plates)
Motor vehicle tax (environmental excite) and motor vehicle tax (category base) collected by certification
stamp (for Nerima, Suginami, Itabashi number plates)
Motor vehicle tax (environmental excite) and motor vehicle tax (category base) collected by certification
stamp (for Adachi, Koto, Katsushika number plates)
Motor vehicle tax (environmental excite) and motor vehicle tax (category base) collected by certification
stamp (for Tama number plates)
Motor vehicle tax (environmental excite) and motor vehicle tax (category base) collected by certification
stamp (for Hachioji number plates)

 Gas oil delivery tax
Metropolitan Taxation Offices
Chuo Metropolitan Taxation Office
Minato Metropolitan Taxation Office
Shinjuku Metropolitan Taxation Office
Koto Metropolitan Taxation Office
Tachikawa Metropolitan Taxation Office

Jurisdiction Areas
Chiyoda, Chuo, Bunkyo, Taito and Arakawa Wards
Minato, Shinagawa, Meguro, Ota and Shibuya Wards
Shinjuku, Setagaya, Nakano, Suginami, Toshima, Kita, Itabashi and Nerima Wards
Sumida, Koto, Adachi, Katsushika and Edogawa Wards
All municipalities in Tama

Primary distributors and exclusive agents that have their main store outside of the metropolitan area are to submit their returns and otherdocuments to the Chuo Metropolitan Taxation Office.

 Other taxes
Metropolitan inhabitant tax based on interest, dividend or share transfer incomes……..Chuo Metropolitan Taxation Office
Hunting tax……………………………..Shinjuku Metropolitan Taxation Office, Tachikawa Metropolitan Taxation Office
Prefectural tobacco tax………………....Minato Metropolitan Taxation Office
Accommodation tax…………………….Chiyoda Metropolitan Taxation Office92

(As of September 1, 2020 (R2))
Office hours: 8:30-17:00 (closed on Saturdays, Sundays, holidays and New Year’s holidays)

Kanda Keisatsu-dori(Note) Chuo Taxation Office intends to move to a new office on January 4(Mon.), 2021 (R3).
[New address] 2-6-1 Shintomi, Chuo-ku 104-8558

Ministry of Foreign
Aﬀairs Iikura
Under
Construction

D5

Main Exit

B16
A10 B14

North Exit

JR Chuo Line / JR Yamanote Line: 13-min. Walk from Shinjuku Sta. West Exit
JR Sobu Line: 10-min. Walk from Okubo Sta. South Exit
Seibu Shinjuku Line: 6-min. Walk from Seibu Shinjuku Sta. North Exit
Toei Oedo Line: 6-min. Walk from Shinjuku Nishiguchi Sta. D5 Exit
Tokyo Metro Marunouchi Line: 10-min. Walk from Shinjuku Sta. A10 / B14 /B16 Exit

(A1)
(Main
Exit)

(Exit 3)

(Exit 2)

Toei

93

Toei

Tokyo Metro Ginza Line: 2-min. Walk from Tawaramachi Sta. Exit 2 or Exit 3
Toei Asakusa Line: 6-min. Walk form Asakusa Sta. A1 Exit
Toei Oedo Line: 10-min. Walk from Kuramae Sta. A5 Exit
Tobu Isesaki Line: 10-min. Walk from Asakusa Sta. Main Exit
Tsukuba Express: 8-min. Walk from Asakusa Sta. A1 Exit

North Exit

Tobu Kameido Line

Main Exit

Main Exit

JR Sobu Line: 13-min. Walk from Kameido Sta. North Exit
Tobu Kameido Line: 13-min. Walk from Kameido Sta.

Tokyu
Oimachi Sta.
West Exit

JR
OimachiSta.

Rinkai Line
Oimachi Sta. B Exit

94

JR Chuo Line / Tokyo Metro Tozai Line: 8-min.
Walk from Nakano Sta. North Exit
Kanto Bus / Kokusai Kogyo Bus: 2-min. Walk from Nakano
Keyaki-dori Bus Stop
Kanto Bus, Kokusai Kogyo Bus and Keio Bus: 3-min. Walk from
Arai Nakano dori Bus Stop

C8

Bus stop
Suginami
Kuyakusho-mae
Exit 2A
Exit 1Bus stop
Suginami
Tozeijimusho-mae

Pension Service
Kita Branch
OfficeHongo DoriTokyo Metro Marunouchi Line: 2-min. Walk from Minami
Asagaya Sta. Exit 1
JR Chuo LIne: 13-min. Walk from Asagaya Sta. South Exit
Seibu / Kanto Bus: 3-min. Walk from Suginami Tozeijimusho-mae
Bus Stop, Toei, Keio, Seibu, Kanto and Namboku Bus (Sugimaru):
2-min. Walk from Suginami Kuyakusho-mae Bus Stop

South Exit

Station
GardenTower

North Exit

Tokyo Metro Namboku Line Oji Sta. Exit 3

95

South Exit

Toei Mita Line
ItabashiKuyakushomae Sta. Exit

You-za Oyama Shoutengai

Sou

Rikkyo

th E

xit

CVS

To Keisei
Takasago

Katsushika Red
Cross HospitalNorth 1 Exit
Keisei
Tateishi Sta.

Keisei Line: 10-min. Walk from Keisei Tateishi Sta. North 1
Exit, 15-min. Walk from Aoto Sta., 15-min. Walk from
Ohana-jaya Sta. South Exit
Toei Bus: 5-min. Walk from Aotoshakomae Bus Stop
Keisei Bus / Keisei Town Bus: Get off at Katsushikakuyakusho Bus Stop

Edogawabunka-Center-mae
Bus Stop

Edogawabunka-Center-mae Bus Stop

96

Exit

4

JR Chuo Line: 7-min. Walk from Hachioji Sta.
Notrh Exit
Keio Line: 4-min. Walk from Keio-Hachioji Sta.
Exit 4Issuance of tax payment certificate, etc.
General consultation on metropolitan taxes, etc.

South Exit

North Exit

North Exit

97

Issuance of tax payment certificate, etc.
General consultation on metropolitan taxes, etc.

South Exit

South Exit

Metropolitan Taxation Certificate Mail Reception Center
For making applications by mail for fixed asset (land and buildings) valuation certificates andfor tax payment certificates of metropolitan taxes, etc. in the 23 special wards, please send yourapplications to the Metropolitan Taxation Certificate Mail Reception Center.

Metropolitan Taxation Certificate Mail Reception Center

1-16-21 Kasuga, Bunkyo-ku, Tokyo 112-8787

See Page 86 for more details of the certificates handled and items required for making
applications.
For more information, please contact the Tokyo Metropolitan Taxation Office or branch officewith jurisdiction.

98

(As of September 1, 2020 (R2))

B ExitSouth Exit

East Exit

East Exit
B Exit99

South Exit

East Exit

Tokyo Metropolitan
Tachikawa KokusaiSecondary Education School

AdachiShakenjo
Bus Stop

West Exit

Tobu Isesaki Line: 12-min. Ride by Tobu Bus (Route 24) from
Takenotsuka Sta. East Exit
Tokyo Metro Chiyoda Line: 27-min. Ride by Toby Bus (Route 24)
from Ayase Sta. West Exit
Tsukuba Express: 7-min. Ride by Tobu Bus (Route 24) from
Rokucho Sta. Tobu Bus: 1-min. Walk from Adachi Shakenjo Bus
Stop

JR Chuo Line: 10-min. Ride by Tachikawa Bus (Route 53) from
Tachikawa Sta. North Exit

JR Chuo Line: 28-min. Ride by Nishi-Tokyo Bus (Route 01) from
Hachioji Sta. North Exit: 21-min. Ride by Nishi-Tokyo Bus(Route 21) from Hino Sta. Nishi-Tokyo Bus: 10-min. Walk from
Utsugidai Bus Stop100

Ward Offices(As of June 1, 2020)

Chiyoda102-8688

1-2-1, Kudan-Minami, Chiyoda-ku

03-3264-2111

Shibuya150-8010

Chuo

104-8404

1-1-1, Tsukiji, Chuo-ku

03-3543-0211

Nakano164-8501

1-1, Udagawa-cho, Shibuya-ku

03-3463-1211

4-8-1, Nakano, Nakano-ku

03-3389-1111

Minato105-8511

1-5-25, Shibakoen, Minato-ku

03-3578-2111

Suginami

166-8570

Shinjuku

160-8484

1-4-1, Kabuki-cho, Shinjuku-ku

03-3209-1111

Toshima

171-8422

1-15-1, Asagaya-Minami,
Suginami-ku
2-45-1, Minami-Ikebukuro,
Toshima-ku

Bunkyo112-8555

1-16-21, Kasuga, Bunkyo-ku

03-3812-7111

Kita

114-8508

1-15-22, Oji-Honcho, Kita-ku

03-3908-1111

Taito

110-8615

4-5-6, Higashi-Ueno, Taito-ku

03-5246-1111

Arakawa

116-8501

2-2-3, Arakawa, Arakawa-ku

03-3802-3111

Sumida130-8640

1-23-20, Azumabashi, Sumida-ku

03-5608-1111

Itabashi

173-8501

2-66-1, Itabashi, Itabashi-ku

03-3964-1111

Koto

135-8383

4-11-28, Toyo, Koto-ku

03-3647-9111

Nerima176-8501

6-12-1, Toyotamakita, Nerima-ku

03-3993-1111

Shinagawa140-8715

2-1-36, Hiromachi, Shinagawa-ku

03-3777-1111

Adachi120-8510

1-17-1, Chuo-Honcho, Adachi-ku

03-3880-5111

Meguro153-8573

2-19-15, Kami-Meguro, Meguro-ku

03-3715-1111

Katsushika

124-8555

5-13-1, Tateishi, Katsushika-ku

03-3695-1111

Ota

144-8621

5-13-14, Kamata, Ota-ku

03-5744-1111

Edogawa

132-8501

1-4-1, Chuo, Edogawa-ku

03-3652-1151

Setagaya

154-8504

4-21-27, Setagaya, Setagaya-ku

03-5432-1111

Municipal Offices

03-3312-2111
03-3981-1111(As of June 1, 2020)

Hachioji192-8501

3-24-1, Motohongo-cho, Hachioji-shi 042-626-3111

Kokubunji185-8501

1-6-1, Tokura, Kokubunji-shi

042-325-0111

Tachikawa

190-8666

1156-9, Izumi-cho, Tachikawa-shi

042-523-2111

Kunitachi

186-8501

2-47-1, Fujimidai, Kunitachi-shi

042-576-2111

Musashino180-8777

2-2-28, Midori-cho, Musashino-shi

0422-51-5131

Fussa

197-8501

5, Honcho, Fussa-shi

042-551-1511

Mitaka181-8555

1-1-1, Nozaki, Mitaka-shi

0422-45-1151

Komae

201-8585

1-1-5, Izumi-Honcho, Komae-shi

03-3430-1111

207-8585

3-930, Chuo, Higashi-Yamato-shi

042-563-2111

204-8511

5-842, Nakazato, Kiyose-shi

042-492-5111

203-8555

3-3-1, Honcho, Higashikurume-shi

042-470-7777

208-8501

1-1-1, Honcho, Musashimurayama- shi 042-565-1111

Ome

198-8701

1-11-1, Higashi-Ome, Ome-shi

0428-22-1111

HigashiYamato

Fuchu

183-8703

2-24, Miyanishi-cho, Fuchu-shi

042-364-4111

KiyoseAkishima

196-8511

1-17-1, Tanaka-cho, Akishima-shi

042-544-5111

Chofu

182-8511

2-35-1, Kojima-cho, Chofu-shi

042-481-7111

Machida194-8520

2-2-22, Morino, Machida-shi

042-722-3111

Tama

206-8666

6-12-1, Sekido, Tama-shi

042-375-8111

Koganei

184-8504

6-6-3, Honcho, Koganei-shi

042-383-1111

Inagi

206-8601

2111, Higashi-Naganuma, Inagi-shi

042-378-2111

Kodaira187-8701

2-1333, Ogawa-cho, Kodaira-shi

042-341-1211

Hamura205-8601

5-2-1, Midorigaoka, Hamura-shi

042-555-1111

Hino

191-8686

1-12-1, Shinmei, Hino-shi

042-585-1111

Akiruno197-0814

350, Ninomiya, Akiruno-shi

042-558-1111

189-8501

1-2-3, Honcho,
Higashi-Murayama-shi

042-393-5111

Nishitokyo

188-8666

5-6-13, Minami-cho, Nishitokyo-shi

042-464-1311

HigashiMurayama

HigashiKurumeMusashiMurayama

Town and Village Offices(As of June 1, 2020)

Mizuho-machi 190-1292

2335, Oaza-Hakonegasaki,
Mizuho-machi, Nishi-Tama-gun

042-557-0501

Hinode-machi 190-0192

2780, Oaza-Hirai, Hinode-machi,
Nishi-Tama-gun

042-597-0511

Hinohara-mura 190-0212

467-1, Hinohara-mura,Nishi-Tama-gun

042-598-1011

Okutamamachi

198-0212

215-6, Hikawa, Okutama-machi,
Nishi-Tama-gun

0428-83-2111

Oshima-machi 100-0101

1-1-14, Moto-machi, Oshima-machi∗Tax Department Direct Line 04992-2-1465

Toshima-mura 100-0301

248, Toshima-mura

04992-9-0011

Niijima-mura 100-0402

1-1-1, Honmura, Niijima-mura

04992-5-0240

101

Kozushimamura

100-0601

Miyake-mura(temporary 100-1212
office)Mikurajima- 100-1301
muraHachijo-machi 100-1498
Aogashimamura
Ogasawaramura

904, Kozushima-mura

04992-8-0011

497, Ako, Miyake-mura, Miyake-jima 04994-5-0981
Aza-Irikanegasawa, Mikurajima-mura 04994-8-2121
2551-2, Okago, Hachijo-machi,
Hachijo-jima∗Tax Department Direct Line 04996-2-1122

100-1701

Mubanchi, Aogashima-mura

04996-9-0111

100-2101

Aza-Nishi-machi, Chichijima,Ogasawara-mura

04998-2-3111

Tax Offices (National Tax)(As of May 1, 2020)

Name of OfficeKojimachi

Jurisdiction
Kojimachi area in Chiyoda-ku

Postal Code

Kanda
Nihonbashi
KyobashiKanda area in Chiyoda-ku
Nihonbashi area in Chuo-ku
Kyobashi area in Chuo-ku

101-8464
103-8551
100-8129

Shiba

Shiba area in Minato-ku,
Oshima-machi, Toshima-mura,Niijima-mura, Kozushima-mura,
Miyake-mura, Mikurajima- mura,Hachijo-machi, Aogashima-mura,Ogasawara- mura in Tokyo Regional
Pref.
Azabu and Akasaka areas in
Minato-ku
Yotsuya and Ushigome areas inShinjuku-ku
Shinjuku area in Shinjuku-ku

102-8311

Address
1F/2F Kudan Joint Government Bldg. 2,
1-1-15, Kudan-Minami, Chiyoda-ku
3-3, Kanda-nishiki-cho, Chiyoda-ku
2-6-9, Horidome-cho, Nihonbashi, Chuo-ku
6F/7F Otemachi Joint Government Bldg. 3,
1-3-3, Otemachi, Chiyoda-ku

Telephone(03)3221-6011(03)4574-5596(03)3663-8451(03)4434-0011

108-84015-8-1, Shiba, Minato-ku(03)3455-0551

106-8630

3-3-5, Nishi-Azabu, Minato-ku(03)3403-0591

160-8530

7-7, Sanei-cho, Yotsuya, Shinjuku-ku(03)3359-4451

169-8561

1-19-3, Kita-shinjuku, Shinjuku-ku(03)6757-7776

112-8558
113-8459

1-4-5, Kasuga, Bunkyo-ku
2-16-27, Nishikata, Bunkyo-ku

110-8607
111-8602
130-8686
131-8509
135-8311

Ueno Joint Government Bldg.,1-2-22, Ikenohata, Taito-ku
2-8-12, Kuramae, Taito-ku
1-7-2, Narihira, Sumida-ku
2-7-14, Higashi-Mukojima, Sumida-ku
2-16-12, Sarue, Koto-ku(03)3811-1141(03)3811-3171(03)3821-9001(03)3862-7111(03)3623-5171(03)3614-5231

136-8505
108-8622

2-17-8, Kameido, Koto-ku
3-13-22, Takanawa, Minato-ku

Ebara
MeguroKoishikawa area in Bunkyo-ku
Hongo area in Bunkyo-ku
Shitaya area in Taito-ku
Asakusa area in Taito-ku
Honjo area in Sumida-ku
Mukojima area in Sumida-ku
Other areas excluding Joto area in
Koto-ku
Joto area in Koto-ku
Shinagawa, Osaki, Oi, and Yashio
areas in Shinagawa-ku
Ebara area in Shinagawa-ku
Meguro-ku

142-8540
153-8633

1-1-5, Nakanobu, Shinagawa-ku
5-27-16, Naka-Meguro, Meguro-ku(03)3783-5371(03)3711-6251

Omori
Yukigaya
KamataSetagaya

Omori area in Ota-ku
Chofu areas in Ota-ku
Kamata area in Ota-ku
Central area in Setagaya-ku

143-8565
145-8506
144-8556
154-8523(03)3755-2111(03)3726-4521(03)3732-5151(03)6758 -6900

Kitazawa
Tamagawa

Northern area in Setagaya-ku
Tamagawa area in Setagaya-ku

156-8555
158-8601

7-4-18, Chuo, Ota-ku
4-12, Yukigaya-Otsuka-machi, Ota-ku
2-1-22, Kamata-Honcho, Ota-ku
3F/4F, Setagaya Joint Government Office, 4-22-13 Wakabayashi,
Setagaya-ku
6-13-10, Matsubara, Setagaya-ku
2-1-7, Tamagawa, Setagaya-ku

ShibuyaShibuya-ku

150-8333

Joint Shibuya Ward Bldg., 1-10, Udagawa-cho, Shibuya-ku(03)3463-9181

NakanoSuginami

164-8566
166-8501(03)3387-8111(03)3313-1131

OgikuboNakano-ku
Asagaya and Koenji areas in
Suginami-ku
Ogikubo area in Suginami-ku

4-9-15, Nakano, Nakano-ku
4-15-8, Narita-Higashi, Suginami-ku

167-8506

5-15-13, Ogikubo, Suginami-ku(03)3392-1111

ToshimaToshima-ku

171-8521

3-33-22, Nishi-Ikebukuro, Toshima-ku(03)3984-2171

Kita-ku
Arakawa-ku
Itabashi-ku
Part of Nerima-ku

114-8560
116-8588
173-8530
176-8503

3-22-15, Oji, Kita-ku
6-7-2, Nishi-Nippori, Arakawa-ku
35-1, Oyama-Higashi-cho, Itabashi-ku
23-7, Sakae-cho, Nerima-ku(03)3913-6211(03)3893-0151(03)3962-4151(03) 6371-2332

Part of Nerima-ku
Senju and Ayase areas in Adachi-ku
Nishi-Arai area in Adachi-ku
Katsushika-ku
Part of Edogawa-ku

178-8624
120-8520
123-8501

7-31-35, Higashi-Oizumi, Nerima-ku
Joint Adachi Ward Bldg., 4-21, Senju-Asahi-cho, Adachi-ku
3-10-16, Kurihara, Adachi-ku

124-8560

8-31-6, Tateishi, Katsushika-ku

132-8668

1-16-11, Hirai, Edogawa-ku(03)3867-9711(03)3870-8911(03)3840-1111(03)3691-0941(03)3683-4281

Part of Edogawa-ku

134-8567

2-3-13, Seishin-cho, Edogawa-ku(03)5658-9311

Hachioji-shi

192-8565

4-21-3, Myojincho, Hachioji-shi(042)697-6221

190-8565

Tachikawa Joint Municipal Building, 4-2, Midori-cho,Tachikawa-shi(042)523-1181

180-8522

3-27-1, Kichijoji-Honcho, Musashino-shi(0422)53-1311

198-85304-13-4, Higashi-Ome, Ome-shi(0428)22-3185

Fuchu-shi, Chofu-shi, Komae-shi

183-8548

4-2, Hon-machi, Fuchu-shi(042)362-4711

Machida-shi
Hino-shi, Tama-shi, Inagi-shi
Kodaira-shi, Higashi-Murayama-shi,
Kiyose-shi, Higashi-Kurume-shi,
Nishitokyo-shi

194-8567

3-3-6, Naka-machi, Machida-shi

191-8520

6-36-2, Mangan-ji, Hino-shi(042)728-7211(042)585-5661

189-8555

1-20-22, Hon-cho, Higashi-Murayama-shi(042)394-6811

Azabu
Yotsuya
Shinjuku
Koishikawa
Hongo
Tokyo-Ueno
Asakusa
Honjo
Mukojima
Koto-Nishi
Koto-Higashi
Shinagawa

Oji
Arakawa
Itabashi
NerimaHigashi
Nerima-Nishi
Adachi
Nishi-Arai
Katsushika
Edogawa-Kita
EdogawaMinami
HachiojiTachikawaMusashinoOmeMusashiFuchu
Machida
Hino
HigashiMurayama

Tachikawa-shi, Akishima-shi,
Kokubunji-shi, Kunitachi-shi,
Higashi-Yamato-shi,Musashi-Murayama-shi
Musashino-shi, Mitaka-shi,
Koganei-shi
Ome-shi, Fussa-shi, Hamura-shi,
Akiruno-shi, Nishitama-gun(03)3633-6211(03)3685-6311(03)3443-4171(03)3322-3271(03)3700-4131○ For general inquiries regarding national taxes, please refer to Tax Answers on the National Tax Agency website (Japanese only) orcall the Tax Office (National Tax) having jurisdiction over your domicile, and press “1” to select the Telephone Consultation Centerby following the automatic voice service.

102

Tokyo Legal Affairs Bureau and its Jurisdiction (Main Office and Branches)(As of April 1, 2020)
Office/branchJurisdiction

Head office

Chiyoda-ku, Chuo-ku, Bunkyo-ku,
Oshima-machi, Toshima-mura,Niijima-mura, Kozushima-mura,
Miyake-mura, Mikurajima-mura,Hachijo-machi, Aogashima-mura,Ogasawara-mura, and areas under thejurisdiction of Hachijo branch office(except Hachijo-machi and
Aogashima-mura)

Registration
telephone
information
service＊

Hachiojibranch office

Hachioji-shi

Fuchu
branch office
Nishitamabranch office

Musashino-shi, Mitaka-shi,
Fuchu-shi, Chofu-shi, Koganei-shi,
Komae-shi, Tama-shi, and Inagi-shi
Ome-shi, Fussa-shi, Hamura-shi,
Akiruno-shi, and Nishitama-gun

PostalCode

102-8225

Address

Kudan Joint Government Bldg.
2, 1-1-15, Kudan-Minami,
Chiyoda-ku

Telephone(03)5213-1234 (mainnumber)(03)5213-1330(real estate registration)(03)5213-1337(corporate registration)(03) 5318-0261

192-0364

Fresco Minami-Osawa Bldg.
10F/11F, 2-27, Minami-Osawa,
Hachioji-shi(042)670-6240

183-0052

2-44, Shinmachi, Fuchu-shi(042)335-4753

MinatoMinato-ku

106-8654

Taito
SumidaTaito-ku
Sumida-ku and Koto-ku

110-8561
130-0024

ShinagawaShinagawa-ku

140-8717

Jonan

Ota-ku146-8554

Setagaya

Setagaya-ku

154-8531

ShibuyaShibuya-ku and Meguro-ku

150-8301

Shinjuku

Shinjuku-ku

169-0074

NakanoSuginamiItabashiNakano-ku
Suginami-ku
Itabashi-ku

165-8588
167-0035
173-0004

ToshimaToshima-ku

171-8507

Kita

Kita-ku and Arakawa-ku

114-8531

NerimaNerima-ku

179-8501

Edogawa

Edogawa-ku

132-8585

JohokuAdachi-ku and Katsushika-ku

124-8502

MachidaMachida-shi

194-00223-61-3, Minami-Denen,
Fussa-shi
2-11-11, Higashi-Azabu,
Minato-ku
1-26-2, Taito, Taito-ku
1-17-13, Kikukawa, Sumida-ku
Joint Shinagawa Ward Bldg.,
2-1-36, Hiromachi,
Shinagawa-ku
2-9-15, Unoki, Ota-ku
2F, Setagaya Joint Government
Bldg., 4-22-13, Wakabayashi,
Setagaya-ku
Joint Shibuya Ward Bldg., 1-10,
Udagawa-cho, Shibuya-ku
1-8-22, Kita-Shinjuku,
Shinjuku-ku
1-34-1, Nogata, Nakano-ku
2-1-3, Imagawa, Suginami-ku
1-44-6, Itabashi, Itabashi-ku
Joint Toshima Ward Bldg.,
4-30-20, Ikebukuro,
Toshima-ku
6-2-66, Oji, Kita-ku
5-35-33, Kasuga-cho,Nerima-ku
1-16-2, Chuo, Edogawa-ku
4-20-24, Kosuge,
Katsushika-ku
Joint Machida City Bldg.,
2-28-14, Morino, Machida-shi

188-0011

4-16-24, Tanashi-cho,Nishi-Tokyo-shi(042)461-1130

190-8524

6F Tachikawa Joint Municipal
Bldg., 4-2, Midori-cho,Tachikawa-shi(042)524-2716

TanashiTachikawa

Kodaira-shi, Higashimurayama-shi,
Nishitokyo-shi, Kiyose-shi andHigashikurume-shi
Tachikawa-shi, Akishima-shi,Musashimurayama-shi,
Higashi-yamato-shi, Hino-shi,
Kokubunji-shi, and Kunitachi-shi

197-0004(042)551-0360(03)3586-2181(03)3831-0625(03)3631-1408(03)3774-3446(03)3750-6651(03)5481-7519(03)3463-7671(03)3363-7385(03)3389-3379(03)3395-0255(03)3964-5385(03)3971-1616(03)3912-2608(03)5971-3681(03)3654-4156(03)3603-4305(042)722-2414* If you are seeking information about the general procedures for making an application for registration, you must reserve in advance.
Please call the Registration Telephone Information Service.
(Note) Among the above, the Head Office, Hachioji, Fuchu and Nishitama Branch Offices handle deposits.

103

Due Dates, etc. for Ward and Municipal InhabitantTaxes and Fixed Assets Taxes(FY2020 (R2))
Ward and Municipal Inhabitant Tax (Ordinary Collection)

Ward / Municipality
23 Wards
Hachioji-shi
Tachikawa-shi
Musashino-shi
Mitaka-shi
Ome-shi
Fuchu-shi
Akishima-shi
Chofu-shi
Machida-shi
Koganei-shi
Kodaira-shi
Hino-shiHigashiMurayama-shi
Kokubunji-shi
Kunitachi-shi
Fussa-shi
Komae-shi
Higashi-Yamato-shi
Kiyose-shi
HigashiKurume-shi
MusashiMurayama-shi
Tama-shi
Inagi-shi
Hamura-shi
Akiruno-shi
Nishi-Tokyo-shi
Mizuho-machi
Hinode-machi
Hinohara-muraOkutama-machi
Oshima-machi
Toshima-mura
Niijima-mura
Kozushima-mura
Miyake-mura
Mikurajima-muraHachijo-machi
Aogashima-muraOgasawara-muraCity
Planning
Tax

Fixed Assets Tax
Per Capita
First
Rate
Quarter
AmountSecondQuarter

Third
Quarter

FourthQuarterRate (%)

June
May
May
May
May
May
May
May
May
May
May
May
May

September
July
July
July
July
July
July
July
July
July
July
July
July

December
December
December
December
December
December
December
December
December
September
December
December
DecemberFebruary
February
February
February
February
February
February
February
February
DecemberFebruary
February
February

0.30
0.27
0.24
0.20
0.225
0.25
0.20
0.25
0.24
0.24
0.27
0.24
0.27

JanuaryMay

July

DecemberFebruary

0.29

October
October
October
October
October
OctoberJanuary
January
January
January
January
January

May
May
May
May
May
May

July
July
July
July
July
July

December
December
December
December
December
DecemberFebruary
February
February
February
February
February

0.27
0.27
0.24
0.25
0.26
0.25

AugustOctoberJanuaryMay

July

DecemberFebruary

0.24

June

AugustOctoberJanuaryMay

July

DecemberFebruary

0.26

June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June

AugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustOctober
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
OctoberJanuary
DecemberJanuary
January
January
January
January
January
January
January
January
January
January
January
January
January
January
January

May
May
May
May
May
May
May
May
May
May
May
May
May
May
May
May
May
May

July
July
July
July
July
July
July
July
July
July
July
July
July
July
July
July
July
July

December February
December February
December February
September December
December February
September December
September December
September November
November February
December February
December February
December February
December February
December February
December February
December February
December February
December February

0.20
0.27
0.25
0.27
0.25
0.27
0.27
−
−
−
−
−
−
−
−
−
−
−

First
Quarter

SecondQuarter

Third
Quarter

FourthQuarter

June
June
June
June
June
June
June
June
June
June
June
June
June

AugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustAugustOctober
October
October
October
October
October
October
October
October
October
October
October
OctoberJanuary
January
January
January
January
January
January
January
January
January
January
January
January

June

AugustOctober

June
June
June
June
June
June

AugustAugustAugustAugustAugustAugustJune¥3,500(Note 1) When the due date falls on a Saturday, Sunday, national holiday or other holiday, the actual due date is the day after the holiday.
(Note 2) The per capita levy amount noted on your Tax Notice for ward and municipal and metropolitan taxes includes an additional¥1,500 (per capita levy amount for the metropolitan inhabitant tax) in addition to the municipal tax per capita levy amount.
(Note 3) From FY2014 (H26) to FY2023 (R5), the standard tax rate of the amount of per capita levy will be ¥1,500 for metropolitan
inhabitant tax and ¥3,500 for ward and municipal inhabitant tax to appropriate for disaster prevention measures bymunicipalities.

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Tax Consultation
By Telephone or In Person[Metropolitan Tax]

 Metropolitan Taxation Office Consultation Desks (See Pages 93-98 for information
on each taxation office) Tax Consultation Desk: Tel (03) 5388-2925 (Japanese only)
General Affairs Division, Tokyo Metropolitan Government Bureau of Taxation
Building 1, 2-8-1 Nishi-Shinjuku, Shinjuku-ku, Tokyo 163-8001
 “Metropolitan Tax Guidelines” Telephone Service 03-5339-0294 (Japanese Only)(Available 24 hours by automatic voice) We answer FAQs about the metropolitan
tax.

[National Tax]

 For general inquiries regarding national taxes, please refer to Tax Answers on
the National Tax Agency website (Japanese only) or call the Tax Office(National Tax) having jurisdiction over your domicile (see Page 102), andpress “1” to select the Telephone Consultation Center by following theautomatic voice service.
Consultation hours: 8:30 a.m. to 5:00 p.m., Monday to Friday (excluding
national holidays and new year holidays)

Website Tokyo Metropolitan Government Bureau of Taxation Website https://www.tax.metro.tokyo.lg.jp/“Metropolitan Taxation Q&As”, “Information on Public Auction”, “Kimimo Zeihakase (Taxation
Professional)”, “Application Form”, “Government and Municipal Offices”, etc. (Japanese only) National Tax Bureau Website https://www.nta.go.jp/“Tax Answers”, etc. (Japanese only) “Metropolitan Tax-related Inquiries” AI Chatbot Service (24 hours per day, 365 days a year, Japanese only)
By accessing the Tokyo Metropolitan Government Bureau of Taxation website (Japanese only) and thenselecting the AI Chatbot banner which appears at the bottom right of the screen, responses will be given to“Metropolitan Tax-related Inquiries”.

Publications

 Tokyo Metropolitan Government Bureau of Taxation Publications(available for free of charge at taxation offices)“Metropolitan Taxes and You” (monthly), “Real Estate and Taxation”, “Metropolitan Tax Guidebook”,“Foreign Language Guide to Metropolitan Tax (English, Chinese and Korean)” The Tokyo Tax Association’s “Mini Guidebook to Local Taxes 2020” (¥430 with tax) (Japanese)− A Handy Guidebook for Businesspeople that Covers the Basics (A5 size) −Inquiries: Tokyo Tax Association (Tel: (03) 3228-7998) (Japanese only)

Consultation Service for International Residents in Tokyo
 Consultation Service for International Residents in Tokyo
Consultation for various issues related to daily life, such as immigration matters, marriage, nationality and work,is available for international residents.
Foreigners Advisory Center, Public Relations Division, Bureau of Citizens and Cultural Affairs, Tokyo
Metropolitan Government
2-8-1 Nishi-Shinjuku, Shinjuku-ku, Tokyo 163-8001 (Metropolitan Government Office, Bld. 1)
Consultation Hours: 9:30 a.m. to 12:00 p.m. (noon) and 1:00 p.m. to 5:00 p.m.
Consultation Days
Available Languages for(notavailableon national holidays andPhone
Consultations
new year holidays)
EnglishMonday through Friday(03) 5320−7744
ChineseTuesdays and Fridays(03) 5320−7766
KoreanWednesdays(03) 5320−7700
 Consultation for international residents in Each of the Wards and Cities of Tokyo
There are a number of offices offering consultation for international residents throughout the 23 special
wards of Tokyo and in the various cities of the Tama area. Please ask the ward or city office in your area for
details on consultation service being provided locally.
Refer to Page 101 for a list of the telephone numbers of the various ward and city offices.
 Telephone consultation in English by the Tokyo Regional Taxation Bureau
Consultation Days (excluding holidays and new year holidays) Monday to Friday 9:00 a.m. to 5:00 p.m.
Phone: (03) 3821-9070

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Memo

106

Memo

107

Guide to Metropolitan Taxes for FY2020 (R2)
Issued December 2020 (R2)
Edited and issued by:General Affairs Section, General Affairs DivisionTokyo Metropolitan Government Bureau of Taxation
Building 1, 2-8-1 Nishi Shinjuku, Shinjuku-ku, Tokyo 163-8001
Tel: 03-5321-1111 (main number)
General Affairs Division: 03-5388-2924/2925 (Japanese only)
FAX: 03-5388-1302

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