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 Taxation 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.

Taxation Division, Taxation Section I and II
TEL:3463-1719, 3463-1726

Light motor vehicle taxes (category base)

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)

Taxation Division, Tax Affairs Section
TEL:3463-1704

2. Motorcycles (larger than 125 cc engines)
Tokyo Transport Branch Office
(Address: 1-12-17 Higashi-Oi, Shinagawa-ku; Registration Help Desk, TEL: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, TEL:050-3816-3100)

Tax payments

You can pay taxes at the service counter of the city office,  branch offices (excluding Shinbashi), banks and other financial  institutions, post offices and convenience stores and other  electronic payment services. You can also set up convenient  automatic payments via bank transfer so that you always pay on time.
A delinquency charge may be added after the deadline.

Taxation Division, Tax Affairs Section
TEL:3463-1706

Certificates of tax payment or taxation

Certificates of both tax payment or taxation (tax exemption) of the resident’s tax are issued upon request.
For applications, bring your certificate of personal identification or passport. A handling fee of ¥300 per copy is required.

Taxation Division, General Affairs Section
TEL:3463-1703

When leaving Japan

When you are leaving Japan before your amount of payment for resident’s tax is finalized (early June), you are required to appoint someone who will be responsible for paying your tax.
When you are leaving Japan after your tax 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.

Taxation Division, Taxation Section I and II
TEL:3463-1719, 3463-1726

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 16 and March 15 of the following year.

Shibuya Taxation Office
Address: 1-10 Udagawacho
TEL:3463-9181

General inquiries on national taxes

National Tax Agency website in English
General Consultation in English on National Taxes Tokyo Regional Taxation Bureau Telephone Consultation Center

TEL:3821-9070 Tokyo Regional Taxation Bureau (Tokyo Kokuzei-kyoku)