Income and Residence Tax 所得税and住民税
Income tax (所得税(しょとくぜい)) is levied by the central Japanese government. It is calculated based on income for the previous year.
Residence tax (住民税(じゅうみんぜい)) is levied by the prefectural or local government. In most cases, income and residence tax are deducted automatically from monthly salary.
Those who do not have income and residence taxes deducted from their salary, for example because they are self-employed or their employer is outside Japan, must pay income tax directly to the national tax office and residence tax to the prefectural or municipal office.
When to Pay
Income tax is payed annually based on income earned in a calendar year.
If income tax is not automatically deducted from your salary, it must be paid in full by March 15th the following year, with pre-payments due in July and November.
If prefectural or municipal residence tax is not automatically deducted from your salary, it must be paid in quarterly instalments over the following year.
Automobile and Light-vehicle Tax 自動(じどう)車税(しゃぜい)と軽自動(けいじどう)車税(しゃぜい)
People who own an automobile or light-vehicle (including scooters and motorcycles) are required to pay vehicle taxes.
Automobile tax (自動(じどう)車税(しゃぜい)) is levied by the prefectural government on all vehicles with a white number plate.
Light-vehicle tax (軽自動(けいじどう)車税(しゃぜい)) is levied by municipal government on light-vehicles with yellow number plates, mopeds and small bikes.
When to pay
Bills will be sent through the post after April 1st each year.
Pay using a bank or post office by the date stated on your bill.
Vehicle Inspection 車検(しゃけん)
Under Japanese law, cars must be inspected once every two years to prove they are safe to drive.
A receipt proving vehicle tax has been paid is necessary to undergo this inspection. Vehicle weight tax and compulsory insurance are paid during vehicle inspection.