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更新日:2018年3月1日

6. 税制度 (英語)

6 Taxes

If you live in Japan and earn a certain level of income, you are obligated to pay taxes regardless of your nationality.

There are two types of taxes in Japan: national taxes and local taxes. National taxes are taxes imposed by the national government and one of the most important are income taxes. Local taxes are taxes applied by the prefectural or municipal authorities and include residence taxes and automobile taxes. If you fail to pay taxes without any justifiable reasons, you may not be able to receive certain services from the government. For more details, contact your local revenue office for national taxes and the prefectural or municipal authority office for local taxes.

(1) Income Taxes

Income taxes are taxes imposed by the national government and are based on your total income that you earned between January 1st and December 31st that year.

Koriyama Tax Office  20-11 Domae-machi, Koriyama City
TEL 024-932-2041

(2) Residence Taxes

Residence taxes are taxes imposed by the prefectural or municipal authorities where you live on January 1 and are based on the income you earned during the previous year. They can be considered as a membership fee for residing in the area in which you live.

Citizens Tax Division, Koriyama City Hall  TEL: 024-924-2081 
E-mail: shiminzei@city.koriyama.fukushima.jp

(3) Sales Taxes

 Sales taxes are imposed on almost all products and services, including goods purchased at supermarkets. The tax rate in Japan is 8% (as of April 2014).

(4) Others (Automobile Taxes, etc.)

 Automobile taxes are taxes levied on April 1 every year on people that own automobiles. Other taxes include automobile acquisition tax, which is imposed on when you acquire a vehicle, and fixed property tax, which is imposed on those who own a land or house.

【Motor Vehicle Tax】
Prefecture Tax Department, Kenchu District Development Bureau 
1-1-1 Hayama, Koriyama City   TEL: 024-935-1261
E-mail: kenchu.kenzei@pref.fukushima.lg.jp

【Light Motor Vehicle Tax】
Citizens Tax Division, Koriyama City Hall  TEL: 024-924-2081
E-mail: shiminzei@city.koriyama.fukushima.jp

【Fixed Property Tax/City Planning Tax】
Property Tax Division, Koriyama City Hall
TEL: 024-924-2091
E-mail: shisanzei@city.koriyama.fukushima.jp

(5) Tax Payment Certificate and Proof of Earning

 When you extend or change your status of residence or apply to move into public housing, you may need a tax payment certificate and proof of earnings. Copies of these documents can be obtained at Property Tax Division, Koriyama City Hall.

Property Tax Division, Koriyama City Hall
TEL 024-924-2091
E-mail: shisanzei@city.koriyama.fukushima.jp

 
Table: Main types of tax documents

    Direct Taxes Indirect Taxes
National taxes   

Income tax: Levied on the income you earned during the year

Inheritance tax: Levied when you inherit property from the deceased

Consumption tax:
Levied on almost all goods and services (tax rate: 6.3%)

Liquor tax:
Levied on the sale of alcoholic beverages

Tobacco tax:
Levied on tobacco products

Local taxes Prefectural taxes  

Prefectural residents tax:
Levied by the prefecture where your residence is according to your income level the preceding year

Automobile tax:
Levied if you have a car

 

Local consumption tax:
Same as the (national) consumption tax (tax rate: 1.7%)

Utilization tax for golf course:
Levied when you use a golf course

Prefectural tobacco tax:
Levied on tobacco products

Local taxes Municipal taxes
(Special Ward Inhabitants Tax)
 

Municipal residents tax:
Levied by the municipality where your residence is according to your income level the preceding year

 

Municipal tobacco tax:
Levied on tobacco products

Bath tax:
Levied when you bathe in the hot spring of a hot spring resort

 

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文化スポーツ部国際政策課 

〒963-8601 福島県郡山市朝日一丁目23-7

電話番号:024-924-3711

ファックス番号:024-935-7834

kokusaiseisaku@city.koriyama.fukushima.jp

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