࡜ࡃ࡭ࡘ ࡃ ࡐ࠸‫ە‬≉ู༊⛯࡜ࡐ࠸‫ە‬ⴱ㣭㒔⛯஦ົᡤ࡜࠺ࡁࡻ࠺࡜ࡋࡹࡐ࠸ࡁࡻࡃᮾி㒔 ୺ ⛯ ᒁ࠿ࡘࡋ࠿ ࡐ ࠸ ࡴ ࡋࡻ࡛ࢇࢃࡔ࠸࠿࠸࡛ࢇࢃ༊ᙺᡤ㸱㝵ࡃ ࡸ ࡃ ࡋࡻ࡞࠸࠿࠸༊ᙺᡤෆ㸰࣭㸱㝵࣮࣒࣮࣍࣌ࢪࡇࡃࡐ࠸ᅜ⛯ࡃ ࡸࡃࡋࡻ⛯ົㄢ࠿ࡘࡋ࠿ ࡜ ࡐ ࠸ ࡌ ࡴ ࡌ ࡻ㒔⛯‫ە‬ࡐ ࠸ ࡴ ࠿༊

‫ ە‬Special District Resident Tax

㟁ヰ㸸03-5654-8550
࡛ࢇࢃCITYࡔ࠸

㟁ヰ㸸03-3697-7511(௦)

TEL㸸03-5654-8550

City Office 3F Taxation Section‫ ە‬Tokyo Metropolitan Government Resident Tax

https://www.tax.metro.tokyo.lg.jp/

TEL㸸03-3697-7511 (main)

Katsushika Metropolitan Taxation Office, City Office 2F & 3Fⴱ㣭⛯ົ⨫Tokyo Metropolitan Government Bureau of Taxation

㟁ヰ㸸03-3691-0941(௦)

Homepage: https://www.tax.metro.tokyo.lg.jp/ࡇࡃࡐ࠸ࡕࡻ࠺ᅜ ⛯ ᗇ ࣮࣒࣮࣍࣌ࢪ‫ ە‬National Tax

https://www.nta.go.jp/

TEL㸸03-3691-0941(main)

Katsushika Taxation OfficeNational Tax Agency࠿ࡘࡋ࠿ ࡐ ࠸ ࡴ ࡋࡻHome page: https://www.nta.go.jp/㸺ⴱ㣭⛯ົ⨫㸼༊ࡐ ࠸ ࡴ ࠿⛯ົㄢ

CITY࡛ࢇࢃ

㟁ヰ㸸03-5654-8550

࠿ࡐ࠸

ࡐ࠸ࡁࢇ

ࡀࡃ

ࡁ

࡜ࡋ

ࡀࡘࡘ࠸ࡓࡕ

ࡃ࡞࠸ࡌࡹ࠺ࡋࡻ

Taxation Section
TEL㸸03-5654-8550ࡲ࠼ㄢ⛯㸦⛯㔠ࡢ㢠ࢆỴࡵࡿࡇ࡜㸧ࡍࡿᖺࡢ㸯᭶㸯᪥࡟ࠊ༊ෆ࡟ ఫ ᡤ ࡀ࠶ࡾࠊ๓ࡢ࡜ࡋࡋࡻ࡜ࡃࡋࡹ࠺࡟ࡹ࠺

ࡃ࡞࠸ࡌࡹ࠺ࡋࡻࡋࡹ࠺࡟ࡹ࠺࠼

ࡦࡘࡼ࠺

ࡅ࠸ࡦ

ࡦ

ࡁࢇࡀࡃ

Taxes are imposed on residents who live in Katsushika City as of Januaryᖺ࡟ᡤᚓ㸦 ཰ ධ ࠿ࡽࠊ ཰ ධ ࢆᚓࡿࡓࡵࡢᚲせ࡞⤒㈝ࢆᘬ࠸ࡓ㔠㢠㸧ࡢ࠶ࡗࡓࡌࡂࡻ࠺ࡋࡻࡌ ࡴ ࡋ ࡻࡳࡏ࠿࠾ࡃ࠸࠼ࡓ࡚ࡶࡢ

ேࠊ༊ෆ࡟ ఫ ᡤ ࡀ࡞ࡃ࡚ࡶ஦ᴗᡤ㸦஦ົᡤࡸᗑ࡞࡝㸧࣭ᐙᒇ㸦ᐙ࡞࡝ࡢᘓ≀㸧ࡀ

st1 and had income in the previous year.

Those who do not live but own offices

or houses in the city also have to pay the taxes.

58

59

ࡦ࡜

ࡓ࠸ࡋࡻ࠺

There are some cases, such as foreign students, may be exempted from࠶ࡿேࡀ ᑐ ㇟ ࡛ࡍࠋࡾࡹ࠺ࡀࡃࡏ࠸

࠸ࡕࡪࡦ࡜ࡐ࠸ࡁࢇࡣࡽࡤ࠶࠸␃ Ꮫ ⏕ ࡞࡝ࡢ୍㒊ࡢேࡣࠊ⛯㔠ࢆᡶࢃ࡞ࡃ࡚ࡶࡼ࠸ሙྜࡀ࠶ࡾࡲࡍࠋࡃࢃࡋࡃ
࠿ࡘࡋ࠿ ࡃ ࡸࡃࡋࡻ ࡐ ࠸ ࡴ ࠿ࡣࠊࠕⴱ㣭༊ᙺᡤ⛯ົㄢࠖ࡟⪺࠸࡚ࡃࡔࡉ࠸ࠋ
ࡋࢇࡇࡃ

ࡃ࡞࠸

ࡍ

ࡲ࠼

࡜ࡋ

ࡋࡻ࡜ࡃ

ࡋࢇࡇࡃ

ࡦࡘࡼ࠺

ձ Those who lives in Katsushika as of January 1st and had income inࡦ࡜ձ 㸯᭶㸯᪥࡟ࠊ༊ෆ࡟ఫࢇ࡛࠸࡚ࠊ๓ࡢᖺ࡟ᡤᚓࡢ࠶ࡗࡓேࡲ࠼

࡜ࡋ

ࡋࡻ࡜ࡃ

ࡘࡂ

ࡦ࡜

the previous year.

ղ ๓ࡢᖺ࡟ᡤᚓࡀ࡞ࡃ࡚ࡶࠊḟࡢேࡣ⏦࿌ࡀᚲせ࡞ࡇ࡜ࡀ࠶ࡾࡲࡍࠋࡦ ࠿ ࡐ ࠸ ࡋࡻ࠺ࡵ࠸ࡋࡻࡦࡘࡼ࠺

ࡦ࡜ࡇࡃࡳࢇࡅࢇࡇ࠺ ࡯ ࡅ ࢇ࠿࠸ࡈ࡯ࡅࢇࡇ ࠺ ࡁ ࡇ࠺ࢀ࠸ࡋࡷ࠸ࡾࡻ࠺ ࡏ ࠸ ࡝ࡋࡹ࠺ࡀࡃ࠼ࢇࡌࡻࡦ࡜

ղ In the following cases, you need to file the tax even if you do not࡜ ࠼ ࠸ ࡌࡹ࠺ࡓࡃࡁࡻࡌࡹ࠺ࡋࡷ࣭ ࠗ㠀ㄢ⛯ ド ᫂ ᭩ ࠘ࡀᚲせ࡞ே㸦㒔Ⴀ ఫ Ꮿ ᒃ ఫ ⪅ ࡞࡝㸧have income in the previous year.
ࡣ࠸࣭ If you need a ͆Certificate of Tax Exemption͇࣭ ࠗᅜẸ೺ᗣ ಖ㝤 ࠘ࠊࠗ௓ㆤ ಖ㝤 ࠘ࠊࠗᚋᮇ 㧗㱋⪅ ་⒪ ไᗘ ࠘࡞࡝࡟ධࡗ
ࡦ࡜(ex. residents of Metropolitan Housing).

࡚࠸ࡿேࡌ࡝࠺ࡩࡼ࠺࡚࠶࡚

࣭ If you are covered by the ͆National Health Insurance Plan͇, the࣭ ࠗඣ❺ᢇ㣴ᡭᙜ࠘ࠊࠗ ᑵ Ꮫ ᥼ຓ࠘࡞࡝ࢆࡶࡽࡗ࡚࠸ࡿேࡃ࡞࠸ࡍࡀࡘࡘ࠸ࡓࡕࡃ࡞࠸ࡌ ࡴ ࡌ ࡻࡌࡂࡻ࠺ࡋࡻ͆Long-term Care Insurance Plan͇, the ͆Medical Care System for࠿࠾ࡃճ ༊ෆ࡟ఫࢇ࡛࠸࡞ࡃ࡚ࡶࠊ㸯᭶㸯᪥࡟ࠊ༊ෆ࡟஦ົᡤ࣭஦ᴗᡤ࣭ᐙᒇ࡞࡝ࡶ

Older Senior Citizens͇ etc.

ࡦ࡜ࢆᣢࡗ࡚࠸ࡿேࡋࢇࡇࡃ

ࡁ࠿ࢇ

ࡋࢇࡇࡃ

࡜ࡁ

For details, please ask ͂Katsushika City Office, Taxation

People Required to File the Taxࡦ࡜⏦࿌ࢆࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ே
ࡀࡘࡘ࠸ࡓࡕ

taxation.
Section̓.

ࡁࡆࢇࡑࡃ

ࡀࡘ

࡟ࡕ

ࡀࡘ

࣭ If you receive ͆Child Rearing Allowance͇, a ͆Financial࡟ࡕͤ⏦࿌ࡢᮇ㛫ࡣཎ๎࡜ࡋ࡚㸰᭶㸯㸴᪥࠿ࡽ㸱᭶㸯㸳᪥ࡲ࡛࡛ࡍࠋ࡚࠸ࡋࡹࡘ࠿ ࡘ ࡋ ࠿ ࡃ ࡸࡃࡋࡻ ࡐ ࠸ ࡴ ࠿Assistance for Education͇ etc.

ࡁͤ⏦࿌ࡢ᫬࡟ ᥦ ฟ ࡍࡿࡶࡢ࡟ࡘ࠸࡚ࡣࠊࠕⴱ㣭༊ᙺᡤ⛯ົㄢࠖ࡟⪺࠸࡚ࡃࡔճ Those who do not live in Katsushika but own offices or houses in theࡉ࠸ࠋCity as of January 1st.
ͤIn general, the filing period is from February 16th to March 15th.

ࡋࢇࡇࡃࡦ࡜

ͤPlease contact ͂Taxation Section̓ for necessary documents.

⏦࿌ࢆࡋ࡞ࡃ࡚ࡶ࠸࠸ேࡐ࠸ࡴࡋࡻࡋࡻ࡜ࡃࡐ࠸ࡐࢇࡡࢇࡕࡹ࠺ࡋࡻ࡜ࡃ࡜ࡳࢇࡐ࠸ࡦ࠿ࡃ࡚࠸ࡋࢇࡇࡃࡋࡻࡔࡦ࡜ձ ⛯ົ⨫࡟ᡤᚓ⛯ࡢ☜ᐃ⏦࿌᭩ࢆฟࡋࡓேࡁࡹ࠺ࡼࡋࡻ࡜ࡃࡘ࡜

ࡉࡁࡁࡹ࠺ࡾࡻ࠺

People Not Required to File Tax࡜ࡃ࡭ࡘ ࡃ ࡳ ࢇ ࡐ ࠸ղ ๓ ᖺ ୰ ࡢᡤᚓࡀ⤥୚ᡤᚓࡔࡅ࡛ࠊ໅ࡵඛ࡛ ⤥ ᩱ ࠿ࡽ≉ู༊Ẹ⛯࣭ࡦ࡜㒔Ẹ⛯ࢆᘬ࠿ࢀࡿே
ࡏ࠸࠿ࡘ ࡯ ࡈࡏ࠸࠿ࡘ ࡩ ࡌ ࡻ࠺ձWho have submitted the final income-tax return statement to theղCompany employees whose previous year income is salary alone andTaxation Office.

ࡦ࡜ճ ⏕άಖㆤ㸦⏕άᢇຓ㸧ࢆཷࡅ࡚࠸ࡿே

resident taxes have already withheld from it.
࡜ࡋࡕࡹ࠺࡜ࡦࡇࡦ࡜ᖺࡢ୰㏵࡛ᘬࡗ㉺ࡋࢆࡍࡿே࡜ࡃ࡭ࡘ ࡃ ࡳ ࢇ ࡐ ࠸ࡲ࠸࡜ࡋࡀࡘࡘ࠸ࡓࡕճࡌࡹ࠺ࡋࡻࡁࡌࡹࢇࡈ ࠿ࡘࡋ࠿ࡃࡀ࠸

Recipients of the social welfare benefit.

ࡦ≉ู༊Ẹ⛯ࡣࠊẖᖺ㸯᭶㸯᪥ࡢ ఫ ᡤ ࢆᇶ‽࡟ࡋ࡚࠸ࡲࡍࠋࡑࡢᚋⴱ㣭༊እ࡟ᘬࡇࡡࢇ࡝ࡕࡹ࠺࡜ࡃ࡭ࡘ ࡃ ࡳ ࢇ ࡐ࠸࠿ࡘࡋ࠿ࡃࡣࡽࡦࡗࡇࡉࡁࡗ㉺ࡋࢆࡋ࡚ࡶࠊࡑࡢᖺᗘ୰ࡢ≉ู༊Ẹ⛯ࡣⴱ㣭༊࡬ᡶ࠸ࡲࡍࠋᘬ㉺ࡋඛ࡛ࡣࠊࡡࢇ࡝ࡕࡹ࠺

ࡌࡹ࠺ࡳࢇࡐ࠸

People Who Move out during a Fiscal Year
The Special District Resident Tax is based on your address as of Januaryࡣࡽࡑࡢᖺᗘ୰ࡢఫ Ẹ ⛯ ࡣᡶ࠸ࡲࡏࢇࠋ

st

1 , so the tax should be paid to Katsushika even if you move out of Katsushika
after the date. You are not taxed for the fiscal year at the new address.

6061ࡋࡹࡗࡇࡃࡦ࡜When Leaving Japanฟ ᅜ ࡍࡿே࡯ࢇ࡟ࢇࡋࡹࡗࡇࡃ࠶࡜ࡢ࠺ࡐ࠸࠿ࢇࡋࡻࡾࡢ࠺ࡐ࠸ ࠿ ࢇ ࡾ ࡟ ࢇࡁᮏேࡀ ฟ ᅜ ࡋࡓᚋࡢ⣡⛯࡟㛵ࡍࡿࡇ࡜ࢆฎ⌮ࡍࡿࡓࡵࠊࠗ⣡⛯⟶⌮ே࠘ࢆỴࡵࡋࡹࡗࡇࡃࡲ࠼ࡌࡹ࠺ࡳࢇࡐ࠸

ࡐࢇࡀࡃ

You are required to appoint a ͆Tax Payment Administrator͇ who clears
up your taxes or need to pay the total amount of the tax before leaving Japan.

ࡣࡽࡿ࠿ࠊ ฟ ᅜ ࡍࡿ๓࡟ఫ Ẹ ⛯ ࡢ඲㢠ࢆᡶࢃ࡞ࡅࢀࡤ࡞ࡾࡲࡏࢇࠋ

The invoice for the Special District Resident Tax/ Tokyo Metropolitan䛜䛴䛱䜕䛖䛨䜕䜣䛾䛖䜅䛧䜗䛧 䛿 䜙䛶䛜䜏䛸䛹䛽䜣䛛䛔䛘䜣䛯䛔 䛝䜣ࡣࡽ䛾䛖 䛝 䛢 䜣

Government Resident Tax is mailed in mid-June, and the payment must be made䛝㸴᭶ ୰ ᪪ ࡟⣡௜᭩㸦ᨭᡶ࠸ࡢࡓࡵࡢᡭ⣬㸧ࡀᒆࡁࡲࡍࠋᖺ㸲ᅇࡢ⣡ᮇ㝈㸦Ỵࡵ䜂䛿䜙䛾䛖 䛝 䛢 䜣䛩ࡽࢀࡓ᪥㸧ࡲ࡛࡟ᡶࡗ࡚ࡃࡔࡉ࠸ࠋ⣡ᮇ㝈ࢆ㐣ࡂࡿ࡜ᘏ⁫㔠ࡶᡶ࠺ࡇ࡜ࡀ࠶ࡾࡲ䛴 䛸䛥 䛝䛝䜕䛖䜚䜗䛖䜂䛸䛝䜕䛖䜚䜗䛖䛥䜂by the deadline at four times a year.

A delinquent penalty may be charged

if the payment is made after the deadline. If you are an employee, the taxࡍࠋ໅ࡵඛ࡛⤥ ᩱ ࢆࡶࡽࡗ࡚࠸ࡿேࡣࠊ⤥ ᩱ ࠿ࡽᕪࡋᘬ࠿ࢀࡲࡍࠋ

payments are deducted from your salary.

䛬䛔䛝䜣

Where to Pay Tax䛿䜙䜀 䛧 䜗⛯㔠ࢆᡶ࠺ሙᡤ䛛 䛴 䛧 䛛 䛟 䜔䛟䛧䜗 䛬 䛔 䜐 䛛䛟 䜏 䜣 䛨 䜐 䛧 䜗‫ ە‬The Taxation Department of Katsushika City Office, any branch office䛟 䜏 䜣‫ⴱ ە‬㣭༊ᙺᡤ⛯ົㄢ࣭༊Ẹ஦ົᡤ࣭༊Ẹࢧ࣮ࣅࢫࢥ࣮ࢼ࣮䛬䜣䛣 䛟䛞䜣䛣䛖or Resident Service Corner in the city䜖䛖䜃䜣䛝䜗䛟‫ ە‬඲ᅜࡢࡺ࠺ࡕࡻ㖟⾜࣭㒑౽ᒁ䛸䛖䛝䜗䛖 䛸 䛺 䛔䜋䜣䛶䜣䛧 䛶 䜣䛞䜣䛣䛖‫ ە‬Any Japan Post Bank or post office across Japan䛝䜣䜖䛖 䛝 䛛 䜣‫ ە‬ᮾி㒔ෆ࡟ᮏᗑࡲࡓࡣᨭᗑࡢ࠶ࡿ㖟⾜࡞࡝ࡢ㔠⼥ᶵ㛵䛸䛒䛴䛛‫ ە‬Banks and other financial institutions that has a head or branch䜏䛫‫࢔ࢺࢫࢫ࢚ࣥࢽࣅࣥࢥ ە‬㸦ྲྀࡾ ᢅ ࡗ࡚࠸࡞࠸࠾ᗑࡀ࠶ࡾࡲࡍ㸧

office in the Tokyo metropolitan area
‫ ە‬Convenience stores 㸦some stores do not handle tax payments㸧࡯࠿ࡣࡽ࠿ࡓ

࠿ࡘࡋ࠿ࡃࡑࡢ௚ ࡢᡶ ࠸᪉ ࡟ࡘ࠸࡚࡞࡝ࠊࡃࢃࡋࡃࡣࠊⴱ㣭༊ ࡢ࣮࣒࣮࣍࣌ࢪࢆࡳࡿ࠿䛛 䛴 䛧 䛛 䛟 䜔 䛟 䛧 䜗 䛬 䛔 䜐 䛛 䛧䜕䛖䛾䛖 䛛䜣䜚䛜䛛䜚䛝

Regarding other methods of payment etc., see Katsushika City Officialࠕⴱ㣭༊ᙺᡤ⛯ົㄢ཰⣡⟶⌮ಀࠖ㸦03-5654-8201㸧࡟⪺࠸࡚ࡃࡔࡉ࠸ࠋ

Homepage or contact Katsushika City ͆Taxation Section, Collection ControlSubsection͇ (03-5654-8201).

༊ࡐ ࠸ ࡴ ࠿⛯ົㄢCITY࡛ࢇࢃ㟁ヰ㸸03-5654-8201ࡲ࠸࡜ࡋࡀࡘࡘ࠸ࡓࡕࡅ࠸ࡌ࡝࠺ࡋࡷࡇ ࡀ ࡓ ࡜ࡃࡋࡹ ࡌ ࡝ ࠺ ࡋ ࡷࡶࡦ࡜ẖᖺ㸲᭶㸯᪥࡟ࣂ࢖ࢡ࣭࣑ࢽ࣮࣭࢝㍍⮬ື㌴࣭ᑠᆺ≉Ṧ⮬ື㌴ࢆᣢࡗ࡚࠸ࡿேࡀ
ࡓ࠸ࡋࡻ࠺࡜࠺ࢁࡃ

ࡣ࠸ࡋࡷࡃࡿࡲࡘ࠿࡚ࡘ࡙ࡋࡷࡋࡹࡘࡂᑐ ㇟ ࡛ࡍࠋⓏ㘓ࡸᗫ㌴㸦 ㌴ ࢆ౑ࢃ࡞ࡃࡍࡿ㸧ࡢᡭ⥆ࡁࡣࡑࢀࡒࢀࡢ㌴✀ࡈ࡜࡟ḟ

Taxation Section
TEL㸸03-5654-8201

Those who own a motorcycle, minicar, light motor vehicle or special lightvehicles as of April 1st in each year are taxed.

Regarding the procedure ofregistration or scrapping a car, call the followings according to the typeࡁࡢ࡜ࡇࢁ࡬⪺࠸࡚ࡃࡔࡉ࠸ࠋ

of vehicle you own.

6263ࡃࡿࡲࡋࡹࡿ࠸

࡜࠸࠶ࢃ

㌴ ࡢ✀㢮

ࡉࡁ࡛ࢇ ࢃၥྜࡏඛ

࠸࠿࠸࠿㟁ヰࣂ࢖ࢡ㸦125 ੰ௨ୗ㸧ࡐ ࠸ ࡴ ࠿ ࡋࡹ࠺ࡢ࠺࠿ࢇࡾࡀ࠿ࡾ༊

࣑ࢽ࣮࢝㸦50 ੰ௨ୗ㸧⛯ົㄢ ཰ ⣡ ⟶⌮ಀ

03-5654-8201

ࡇ ࡀ ࡓ ࡜ࡃࡋࡹ ࡌ ࡝ ࠺ ࡋ ࡷᑠᆺ≉Ṧ⮬ື㌴

Type of Vehicle
Motorcycle (below 125cc)

CITY

Minicar (below 50cc)

Taxation Section

Special Light Vehicle

Collection Control Subsection㛵ᮾ 㐠㍺ᒁ ᮾ ி 㐠㍺ ᨭᒁࡇ࠶ ࡔ ࡕ ࡌ ࡝ ࠺ ࡋ ࡷ ࡅ ࢇ ࡉ ࡜࠺ࢁࡃ ࡌ ࡴ ࡌ ࡻ㸦125 ੰࢆ㉸࠼ࡿࡶࡢ㸧TEL03-5654-8201

Kanto District Transport Bureau࠿ࢇ࡜࠺ ࠺ࢇࡺࡁࡻࡃ ࡜࠺ࡁࡻ࠺ ࠺ ࢇ ࡺ ࡋࡁࡻࡃࣂ࢖ࢡContact050-5540-2031㊊❧⮬ື㌴᳨ᰝⓏ㘓஦ົᡤ

Motorcycle (above 125cc)Tokyo Transport Branch Office
Adachi Vehicle Inspection &050-5540-2031

ࡅ ࠸ ࡌ ࡝ ࠺ ࡋ ࡷ ࡅ ࢇ ࡉ ࡁࡻ࠺࠿࠸㍍⮬ື㌴᳨ᰝ ༠ ఍ࡅ࠸ࡌ࡝࠺ࡋࡷ㍍⮬ື㌴࡜࠺ࡁࡻ࠺ࡋࡹ࠿ࢇ ࡌ ࡴ ࡋ ࡻ࠶ࡔࡕࡋࡋࡻ

Registration Office050-3816-3102

ᮾ ி ୺⟶஦ົᡤ ㊊❧ᨭᡤLight Motor Vehicle Inspection
Light Vehicle

050-3816-3102

Organization
Tokyo Adachi Branch Office

The invoice for the Light Motor Vehicle Tax is mailed in mid-May, and payment䛜䛴䛱䜕䛖䛨䜕䜣

䛾䛖䜅䛧䜗䛾䛖 䛝 䛢 䜣䛩䛔䛘䛚䛟䛽䜣䛛䛔䛾䛖 䛝 䛢 䜣䛿䜙㸳᭶ ୰ ᪪ ࡟⣡௜᭩ࡀᐙ࡟㏦ࡽࢀ࡚ࡁࡲࡍࠋᖺ㸯ᅇࡢ⣡ᮇ㝈ࡲ࡛࡟ᡶࡗ࡚ࡃࡔࡉ䛘䜣䛯䛔 䛝䜣࠸ࠋ⣡ᮇ㝈ࢆ㐣ࡂࡿ࡜ᘏ⁫㔠ࡶᡶ࠺ࡇ࡜ࡀ࠶ࡾࡲࡍࠋ䛬䛔䛝䜣䛿䜙‫ە‬‫ە‬

A delinquent penalty may be chargedif payment is made after the deadline.

䜀 䛧 䜗⛯㔠ࢆᡶ࠺ሙᡤ‫ە‬must be made once a year by the deadline.

ࡣࡽWhere to Pay Tax䛛 䛴 䛧 䛛 䛟䜔䛟䛧䜗 䛬 䛔 䜐 䛛䛟 䜏 䜣 䛨 䜐 䛧 䜗䛟 䜏 䜣ⴱ㣭༊ᙺᡤ⛯ົㄢ࣭༊Ẹ஦ົᡤ࣭༊Ẹࢧ࣮ࣅࢫࢥ࣮ࢼ࣮䛬䜣䛣 䛟䛞䜣䛣䛖඲ᅜࡢࡺ࠺ࡕࡻ㖟⾜࣭㒑౽ᒁ䛸䛖䛝䜗䛖 䛸 䛺 䛔䜋䜣䛶䜣‫ ە‬The Taxation Section of Katsushika City Office, any branch office䜖䛖䜃䜣䛝䜗䛟or Resident Service Corner in the city䛧 䛶 䜣䛞䜣䛣䛖䛝䜣䜖䛖 䛝 䛛 䜣ᮾி㒔ෆ࡟ᮏᗑࡲࡓࡣᨭᗑࡢ࠶ࡿ㖟⾜࡞࡝ࡢ㔠⼥ᶵ㛵䛸䛒䛴䛛‫ ە‬Any Japan Post Bank or post offices across Japan䜏䛫‫࢔ࢺࢫࢫ࢚ࣥࢽࣅࣥࢥ ە‬㸦ྲྀࡾ ᢅ ࡗ࡚࠸࡞࠸ᗑࡀ࠶ࡾࡲࡍ㸧‫ ە‬Banks and other financial institutions that has a head or branch
office in the Tokyo Metropolitan area࡯࠿ࡣࡽ࠿ࡓ࠿ࡘࡋ࠿ࡃࡑࡢ௚ ࡢᡶ ࠸᪉ ࡟ࡘ࠸࡚࡞࡝ࠊࡃࢃࡋࡃࡣࠊⴱ㣭༊ ࡢ࣮࣒࣮࣍࣌ࢪࢆࡳࡿ࠿䛛 䛴 䛧 䛛 䛟 䜔 䛟 䛧 䜗 䛬 䛔 䜐 䛛 䛧䜕䛖䛾䛖 䛛䜣䜚䛜䛛䜚‫ ە‬Convenience stores 㸦some stores do not handle tax payments㸧䛝ࠕⴱ㣭༊ᙺᡤ⛯ົㄢ཰⣡⟶⌮ಀࠖ㸦03-5654-8201㸧࡟⪺࠸࡚ࡃࡔࡉ࠸ࠋ
Regarding other methods of payment etc., see Katsushika City Official
Homepage or contact Katsushika City ͆Taxation Section, Collection Control
Subsection͇ (03-5654-8201).

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࠿ࡘࡋ࠿ ࡐ ࠸ ࡴ ࡋ ࡻKatsushika Taxation Officeⴱ㣭⛯ົ⨫࡛ࢇࢃ

TEL㸸03-3691-0941(Main)ࡔ࠸㟁ヰ㸸03-3691-0941㸦௦㸧ࡋࡻ࡜ࡃࡐ࠸ࡇࡌࢇࡡࢇ࠿ࢇࡋࡻ࡜ࡃࡐ࠸ࡁࢇࡋࡻ࡜ࡃࡐ࠸ࡁࢇࡁࢇࡀࡃࠗᡤᚓ⛯࠘ࡣࠊಶேࡢ㸯ᖺ㛫ࡢᡤᚓ࡟࠿࠿ࡿ⛯㔠࡛ࡍࠋᡤᚓ࡟ࡼࡗ࡚⛯㔠ࡢ㔠㢠࠿ࡀኚࢃࡾࡲࡍࠋࡌࡂࡻ࠺ࡋࡻ࡜ࡃࡐ࠸ࡀࡃࡅ࠸ࡉࢇࡘࡂ࡜ࡋࡀࡘ࡟ࡕࡀࡘ࡟ࡕ࠶࠸ࡔ⮬ศ࡛ᡤᚓ࡜⛯㢠ࢆィ⟬ࡋ࡚ࠊḟࡢᖺࡢ㸰᭶㸯㸴᪥࠿ࡽ㸱᭶㸯㸳᪥ࡢ 㛫ࡐ ࠸ ࡴ ࡋࡻࡋࢇࡇࡃࡐ࠸ࡁࢇࡣࡽ࠿ࡃ࡚࠸ࡋࢇࡇࡃ࡟⛯ົ⨫࡟⏦࿌ࡋ࡚ࠊ⛯㔠ࢆᡶ࠸ࡲࡍ㸦☜ᐃ⏦࿌㸧ࠋࡁࡹ࠺ࡾࡻ࠺ࡦ࡜ࡋࡣࡽࡁࡹ࠺ࡾࡻ࠺ࡉࡦ࡜࠿࠸ࡋࡷࡐ࠸ࡁࢇ࠿ࡾࡀࡃࡅ࠸ࡉࢇ⤥ ᩱ ࢆᨭᡶ ࠺ே 㸦 ാ ࠸࡚࠸ࡿ఍♫ ࡞࡝㸧ࡀ⛯㔠 ࡢ௬ ࡢ㢠 ࢆィ⟬ ࡋࠊࡐ࠸ࡴࡋࡻ

ࡣࡽYear-end Adjustment (Nenmatsu Chosei)ࡡࢇࡲࡘࡕࡻ࠺ࡏ࠸ᖺᮎ ㄪ ᩚࡡࢇࡲࡘࡕࡻ࠺ࡏ࠸

ࡡࢇ࠿ࢇࡋࡣࡽ

ࡁࡹ࠺ࡼࡆࢇࡏࢇࡕࡻ࠺ࡋࡹ࠺͆Year-end Adjustment (Nenmatsu Chosei)͇ is the system to equalize theࡋࡻ࡜ࡃࡐ࠸ࠗᖺᮎ ㄪ ᩚ ࠘ࡣࠊ㸯ᖺ㛫࡟ᨭᡶࢃࢀࡓ⤥୚࠿ࡽ※Ἠ ᚩ ཰ ࡉࢀࡓᡤᚓ⛯࡟ࡘ࠸ࡁࡹ࠺ࡼࡉ࠸ࡋࡹ࠺ ࡋ ࡣ ࡽࡧ࠾࠾ࡣࡽࡓࡁࢇࡀࡃ࡚ࠊࡑࡢᖺࡢ⤥୚ࡢ ᭱ ⤊ ᨭᡶ࠸᪥࡟ከࡃᡶ࠸ࡍࡂࡓࡾࠊ㊊ࡾ࡞࠿ࡗࡓࡾࡋࡓ㔠㢠ࡕࡻ࠺ࡏ࠸

pay monthly to the taxation office (Withholding Tax System: GensenChoshu).

ࡆࢇࡏࢇࡕࡻ࠺ࡋࡹ࠺⤥ ᩱ ࠿ࡽᕪࡋᘬ࠸࡚ࠊ⛯ົ⨫࡟ᡶ࠸ࡲࡍ㸦※Ἠ ᚩ ཰ 㸧ࠋ࡜ࡋReturn: Kakutei Shinkoku).
Your employer calculates and withholds the taxes from your salary andࡣࡓࡽࡦ

Office from February 16th to March 15th next year (Final Income Tax‫ە‬Salary Earner‫ ⤥ ە‬ᩱ ࢆࡶࡽࡗ࡚࠸ࡿேࡁࡹ࠺ࡾࡻ࠺

‫ە‬Self-employed Person
You have to calculate your income tax, report and pay at the Taxationࡦ࡜‫ ە‬஦ᴗࢆࡋ࡚࠸ࡿே
ࡌࡪࢇThe ͆Income tax͇ is levied in proportion to your yearly income.

ࡋ ࡃࡣࡽࡐ࠸ࡁࢇࡶ࡝ࡓࡪࢇࡦࢆ ㄪ ᩚ ࡍࡿ௙⤌ࡳࡢࡇ࡜࡛ࡍࠋᡶ࠸ࡍࡂࡓ⛯㔠ࡀᡠࡗ࡚ࡁࡓࡾࠊ㊊ࡾ࡞࠸ศࡀᘬ࠶ࡁࡈࢁࡘ࡜ࡉࡁࡋࢇࡇࡃࡋࡻࡣ࠸ࡇࡃࡳࢇࡅࢇࡇ࠺

amount of paid salary and the total amount of withholding income tax during
the relevant year.

You may receive a refund for overpaid taxes, or haveinsufficient tax amounts deducted from your final pay in December. Around࠿ࢀࡓࡾࡋࡲࡍࠋ⛅㡭࡟໅ࡵඛ࠿ࡽࠗ⏦࿌᭩࠘ࢆࡶࡽ࠸ࡲࡍࠋධࡗ࡚࠸ࡿᅜẸ೺ᗣ

Autumn, your employer will distribute the ͆report forms͇. Fill in the࡯ࡅࢇrequired information regarding your National Health Insurance Plan,࠿࠸ࡈ࡯ࡅࢇࡇࡃࡳࢇࡡࢇࡁࢇ ࡯ ࡅ ࢇࡏ࠸ࡵ࠸ ࡯ ࡅ ࢇ࡯ࡅࢇࡾࡻ࠺ࡌࡻ࠺࡯࠺࠿࠿࠸ࡋࡷ

ಖ㝤ࠊ௓ㆤಖ㝤ࠊᅜẸᖺ㔠ಖ㝤ࠊ⏕࿨ಖ㝤ࡢಖ㝤ᩱ࡞࡝ࡢ ᝟ ሗ ࢆ᭩࠸࡚ࠊ఍♫࡟ࡔ࡚࠸ࡋࡹࡘࡋࡾࡻ࠺ࡘ࠿࠿࠸ࡋࡷ࠿ࡃ࡚࠸ࡐ࠸ࡀࡃࡅ࠸ࡉࢇฟࡋ࡚ࡃࡔࡉ࠸ࠋᥦ ฟ ࡋࡓ㈨ᩱࢆ౑ࡗ࡚ࠊ఍♫ࡀ☜ᐃ⛯㢠ࢆィ⟬ࡋࡲࡍࠋࡃࢃࡋࡐ ࠸ ࡴ ࡋࡻࡃࡣ⛯ົ⨫࡟⪺࠸࡚ࡃࡔࡉ࠸ࠋࡣࡓࡽ࠿࠸ࡋࡷࡡࢇࡲࡘࡕࡻ࠺ࡏ࠸ࡌࡪࢇࡐ ࠸ ࡴ ࡋࡻ࠿ࡃ࡚࠸ാ ࠸࡚࠸ࡿ఍♫࡞࡝ࡀࠗᖺᮎ ㄪ ᩚ ࠘ࢆࡋ࡞࠿ࡗࡓ࡜ࡁࡣࠊ⮬ศ࡛⛯ົ⨫࡟ࠗ☜ᐃࡋࢇࡇࡃLong-term Care Insurance Plan, National Pension Plan, individual insurances
etc., and submit the report to your employer. The amount of your final incomeࡁ࠿ࡃ࡚࠸ࡋࢇࡇࡃ࠿ࡘࡋ࠿ ࡐ ࠸ ࡴ ࡋࡻࡁ⏦࿌࠘ࢆࡋ࡚ࡃࡔࡉ࠸ࠋࠗ☜ᐃ⏦࿌࠘࡟ࡘ࠸࡚ࡣࠊⴱ㣭⛯ົ⨫࡟⪺࠸࡚ࡃࡔࡉ࠸ࠋ

tax is calculated by your employer based on those documents you submit.
If your company did not file the ͆Year-end Adjustment͇, you need to carryout ͆Final Income Tax Return (Kakutei Shinkoku)͇ procedure at the Taxation
Office by yourself. Contact Katsushika Taxation Office for the detail.

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