Citizen Tax
(Shimin-zei 市民税)
Tax Payment Obligator
(Nouzei-gimusha 納税義務者)
Citizen tax is the tax imposed by the prefecture and city.
Irrespective of a person’s nationality, tax is imposed on a person who earns certain amounts of income and has an address in the Naha or who does not resides but owns office or house in Naha as of January 1st of the year.
Taxation
Citizen tax is the addition of equal distribution (per capita basis) and allotment of last year’s income.
The amount of equal distribution is 4,000 yen per person.
(City tax is 3,000 yen and prefecture tax is 1,000 yen. It’s a fixed amount.)
Citizen tax is calculated by considering the previous year’s income and is decided by each city after April.
Some companies deduct citizen tax from a person’s salary.
If citizen tax is not deducted from your salary, you will receive a citizen tax bill from the Naha city.
Payment could be made at bank or post office.
Citizen Tax Due Date
| Tax Items | 1st Term | 2nd Term | 3rd Term | 4th Term |
|---|---|---|---|---|
| Citizen and Pref. Tax | June 30th | Aug. 31st | Oct. 31st | Coming year of Jan.31st |
| Property Tax | May 31st | July 31st | Dec. 25th | Coming year of Feb. 28th |
| Light-vehicle | May 31st | |||
Filing Final Tax Returns
(Kakutei Shinkoku 確定申告)
Filing final tax returns is filing the amount of tax calculated on income earned from January through December of the previous year.
People whose income tax(Shotoku-zei) was not withheld from their salary, and who has income from two or more sources, had income other than a salary must file a final tax return(Kakutei Shinkoku) between February 16 to March 15 of the following year at nearest city hall or branch office.
Final Tax Return forms are sent by mail to those who have lived in Japan for more than a year and filed a tax return in the previous year.
The Final Tax Return forms are not sent to those who are filing their final tax return for the first time or those who had their tax withheld from the source (Gensen-choushuu).
Please bring the following items for filing a final tax return.
1. Documents that proves previous year’s income (Withholding Tax at the Source Statement {Gensen-choshu Hyou}, Original Receipts {Shiharai Shoumeisho or Kyuyo Meisai} etc)
2. Documents for exemptions for dependents and spouse (Birth certificate of dependants abroad, proof of remittances to dependants abroad)
3. Documents for exemptions for insurance (Insurance premium payment receipts{Hoken Koujyo Shoumei})
4. Certificate of Alien Registration 5. Seal/Signature
＊ You must file the final tax returns (Kakutei Shinkoku 確定申告) if you are member of the National Health Insurance or needing Proof of Income (Shotoku Shoumei 所得証明)/ Proof of Support(Fuyou Shoumei 扶養証明).
＊ Final tax return is necessary if applicant wants to apply tax deduction (or tax rebate) for medical expense, social insurance premium and life insurance premium.
If you have any questions or concerns regarding citizen tax or filing tax returns, please call Municipal Tax Division, 861-3328(Japanese only).
