Taxes

Taxes include national taxes such as the income tax paid to the national government and local taxes such as the resident’s tax paid to the government of the local region such as the city or metropolitan government. The resident's tax of the 23 cities of the Tokyo Metropolitan area includes a special city resident's tax and a metropolitan tax. The city collects both taxes together and then pays the metropolitan government accordingly.

Special city taxes

Special city resident's tax and metropolitan tax

Anyone who has resided in Shibuya as of January 1 and received income during the previous calendar year is subject to tax. Anyone who has a business, office, or real property is assessed even if not domiciled in Shibuya.

Tax returns
Tax returns should be filed with the Tax Affairs Division by March 15 each year. This is not necessary for people who have filed a final tax return or people who only receive salaried income and whose companies file reports with the City Office.

Payment deadlines
Taxpayers receive tax notices from the City Office in early June. Individuals pay their taxes in four installments. In the case of company employees and other salaried workers the taxes are deducted from June until May of the following year in 12 installments from monthly salary payments.
* Note that even if you move during the course of the year you will be assessed and must pay the full amount of the taxes incurred in the municipality where you lived as of
January 1 that year.
Tax Affairs Division, General Taxation Section
Phone 3463-1211, ext. 2353~65

Light motor vehicle taxes

Anyone who owns a motorcycle or light motor vehicle as of April 1 each year is assessed the light motor vehicle tax.

Where to apply for vehicle registration and disposal

1. Motorcycles (125 cc or smaller engine)
   Tax Affairs Division, Tax Affairs Section
   Phone 3463-1211 ext. 2344~5


2. Motorcycles (larger than 125 cc engines) Tokyo Transport Branch Office (Address: 1-12-17 Higashi-Oi, Shinagawa-ku, Registration Help Desk, Phone 050-5540-2030)
3. Light three- or four-wheeled motor vehicles (660 cc or smaller engines) Light Motor Vehicle Inspection Organization (Address: 3-3-7 Konan, Minato-ku, Phone 3472-1561)

Tax payments

Tax payments are handled at the City Office, branch offices, banks, shinkin banks, credit cooperatives, and post offices. Alternatively, it is convenient to have tax payments automatically debited from your account at a bank or other financial institution.
* Payment can be made at a bank or post office up to one month after the deadline. Since a delinquency charge may be added after the deadline, it is a good idea to take advantage of the system for automatic debit from your financial account to avoid forgetting about making payments.
Tax Affairs Division, Tax Affairs Section
Phone 3463-1211, ext. 2372~4

Certificates of tax payment or taxation

Certificates of tax payment or taxation (tax exemption) of the resident’s tax are issued upon request.
For applications, bring your certificate of alien registration or passport. A handling fee of ¥300 per copy is required.
Tax Affairs Division, Tax Affairs Section
Phone 3463-1211, ext. 2342~3

When leaving Japan

If you leave Japan before the amount of your resident’s tax payment is finalized (early June), you are required to appoint someone who will be responsible for paying your tax, or you should pay in advance. If you leave Japan after your tax payment amount is finalized, you are also required to appoint someone to be in charge of your tax payment or else should pay the total amount in advance.

National taxes

Income taxes

Income taxes are the taxes incurred on annual income received from January through December. Please file the final tax report between February 26 and March 13 of the following year.
Shibuya Taxation Office
Address 1-10 Udagawacho
Phone 3463-9181

Income tax advisory services in English

The Tokyo Regional Taxation Bureau handles questions concerning income tax during the final tax reporting season.

Hours
Monday through Friday from 9 a.m. to 12 noon and 1 to 5 p.m.
Phone 3821-9070
Address
3rd Otemachi Common Government Office Bldg., 1-3-3 Otemachi, Chiyoda-ku