Tax

(1) Tax relating to income

Income tax

Income tax shall be imposed based on the income earned from January 1st to December 31st every year. A registrant is required to calculate the amount of income and file income tax return for tax payment to the local tax office.

A registrant only earning from the employment income under a year-end adjustment by his or her company shall be exempted.

Koriyama Tax Office　TEL：024-932-2041

Residential tax

Residential tax shall be imposed on a registrant living in Japan 1year or over at the municipality that the registrant’s address is registers as of January 1st. As residential tax is imposed on the income of the previous year, the tax shall be levied even if the registrant has no income at the time of paying the tax.

A registrant only earning from the employment income under a year-end adjustment by his or her company shall be exempted.

Citizens Tax Division of Koriyama City　TEL：024-924-2081

(2) Tax relating to assets

We have the vehicle tax imposed on automobiles, the light vehicle tax imposed on mini-vehicle (of 660cc or less displacement) and a motorcycle, and the fixed asset tax and the city planning tax imposed on land and houses.

Vehicle tax

Joint Government Building of Koriyama City TEL：024-935-1261

Light vehicle tax

Citizens Tax Division of Koriyama City TEL：024-924-2081

Fixed asset tax & City planning tax

Property Tax Division of Koriyama City TEL：024-924-2091

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