If you are self-employed or have resigned from your job and no longer receive a salary from a company, you will receive a tax notice (納税通知書, nozei tsuchisho) and payment slips (納付書, nofusho) from the Kasama City Hall by mail around June. The annual tax amount will be divided into four parts. Therefore you will receive four slips with different due dates - payment deadlines (for example,June, August, October 2021, and January 2022). You have to pay them by the end of the month within the due date (納期限, nokigen).

※The postage schedule may slightly differ each financial year.

※If you don't submit your annual income tax return within the due date (mid-March), the tax amount might not be divided into four parts.

Q&A about the Resident Tax in English (Ministry of Internal Affairs and Communications)

ATTENTION!

If you are planning to leave your place of employment, please ask your employer to deduct any unpaid taxes in one lump sum from your salary.

If you are planning to leave Japan, please either pay your

unpaid taxes in one lump sum or appoint a tax agent (納税管理人, nozei kanrinin), a Japanese resident (regardless of nationality) who will pay your taxes on your behalf, come to the Kasama City Hall and make the necessary procedures as soon as possible.

Income tax information for an individual who will leave Japan in English (National Tax Agency)

Property Tax (固定資産税, koteishisan zei)

Fixed Asset Tax, also translated as Property Tax (固定資産税, koteishisan zei).

People who own fixed assets (land, buildings, industrial machines, ships, etc.) as of January 1 have to pay a Property Tax. This tax is calculated according to the fixed asset's value (current fair price).

You will receive a tax notice (納税通知書, nozei tsuchisho) and payment slips (納付書, nofusho) from the Kasama City Hall by mail around April. The annual tax amount will be divided into four parts. Therefore, you will receive four slips with different due dates (for example, April, July, December 2021, and February 2022). You have to pay them by the end of the month according to the due date (納期限, nokigen).

※The postage schedule may slightly differ each financial year.

Light Motor Vehicle Tax (軽自動車税, keijidosha zei)

Light Motor Vehicle Tax, category base (軽自動車税種別割, keijidosha zei shubetsuwari)

People who own a moped, small (kei) car, small special vehicle, motorcycle, etc., as of April 1 every year, must pay the Light Motor Vehicle Tax.

Each vehicle has a different tax rate, depending on its type and engine displacement.

Kasama City Hall sends a tax notice (納税通知書, nozei tsuchisho) about the Light Motor Vehicle Tax and a payment slip (納付書, nofusho) by mail, usually in May. You have to pay it by the end of the month within the due date (納期限, nokigen).

※The postage schedule may slightly differ each financial year.

When and How to Pay Municipal Taxes

Please pay at a bank, post office, convenience store, etc., by the due date (納期限, nokigen) written on your tax payment slip (納付書, nofusho). Do not forget to bring your payment slip when making the payment.

Where can you pay your taxes in Kasama (Kasama City)

If You Fail to Pay Municipal Taxes by Their Due Dates

If you do not pay your municipal taxes by their due date, the City Hall will send you a demand letter urging your payment (督促状, tokusokujo).

If you fail to pay by the due date, you will also have to pay extra money (late payment penalties).

If you refuse to pay your taxes, your salary, money in the bank account, and other property can be seized. You may also not be able to renew your Resident Card.

Please make sure to pay your taxes before the deadline.

Q&A

Q: I’ve lost my tax notice. What should I do?
A: Please come to Kasama City Hall directly or call the Tax Division. We can re-print the tax notice for you.

Q: I cannot pay before the deadline. What should I do?
A: The City Hall has a tax payment consultation service. If there are any difficulties in paying your taxes, please come to the Tax Division.

Certificates Confirming Municipal Tax Payments

If you need a tax payment certificate, please bring your I.D. (Residence Card, Special Permanent Resident Card, My Number Card, Driver's License) to the Tax Division at the City Hall Main Office, or Community Division at the Kasama / Iwama Branch Office. The commission is ¥300 per copy.

Tax Payment Certificate (納税証明書, nouzei shomeisho) to renew your residence card

When you renew your residence card, the Immigration Bureau may require you to submit a tax payment certificate showing your paid Resident Tax.

The Resident Tax Payment Certificate includes:
・the amount of your income
・levied tax amount
・amount of tax that has been completely paid

! If you have not reported the income you earned during the previous year, you will not be able to obtain a tax payment certificate because you were not taxed.
In this case, please bring your Tax Statement (源泉徴収票, gensen choshu hyo) or another document showing the income you have earned during the previous year, and file your tax report first. The tax amount will then be calculated. You can obtain a Tax Payment Certificate after paying your taxes.

※If you did not have any taxable income during the previous year, a Tax Payment Certificate cannot be issued.
However, a Tax Exemption Certificate (非課税証明書, hikazei shomeisho) can be issued instead.