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住民税
じゅうみんぜい · jūminzei

住民税 meaning: residence tax

What it is

Tax for city hall and the prefecture, on the previous year's income, at about 10%. It is charged from June to May to people who lived in Japan on January 1.

When you see it

On your payslip, or on payment slips that arrive in June.

What to do

In your first year in Japan there is no bill. In your second year it arrives. If you are leaving Japan, pay what is left or name a tax representative (納税管理人).

What is this letter?

Related terms

特別徴収residence tax taken from pay普通徴収paying residence tax yourself課税証明書income and tax certificate

General explanation, for guidance. Rules and amounts change: confirm with the responsible office.

Self-service tool. Results are estimates based on official tables. They do not replace advice from the responsible public office.
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