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Resident tax 住民税
The local tax that funds your ward. It is billed to whoever lived in Japan on January 1, based on the previous year's income — which is why the first bill surprises people in year two.
Deadline Bills arrive in June
Cost Based on last year's income
Where Via employer, or payment slips
Last verified 2026-07-10
Who needs this
Anyone with a registered address in Japan on January 1 who earned above the taxable threshold in the previous year. The ward where you lived on January 1 is the one that bills you — even if you move later.
Steps
- Check how you will pay Company employees: your employer deducts it from your salary monthly (special collection) — nothing to do. Everyone else: a payment notice arrives by post around June.
- Understand the timing The tax is calculated on your income from January to December of the previous year. That is why a bill can arrive after your income changed — or after you changed jobs.
- Pay by the deadlines on the slips At banks, post offices, convenience stores, or the ward office. Direct debit can also be set up.
Official links
Every link below goes to an official source. We show the domain so you can check it yourself.
Common questions
- I just arrived in Japan — why haven't I received a bill?
- Resident tax is calculated on the previous year's income in Japan. If you had no income in Japan last year, there is nothing to bill yet — most newcomers see their first bill in their second year.
- I moved to another ward in March. Who bills me?
- The ward where you lived on January 1 bills you for the whole year, even if you moved away afterwards.
- Is this the same as income tax?
- No. Income tax is national and is withheld as you earn. Resident tax is local, and is billed one year behind.