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| There are two kinds of tax you pay: national tax and local tax. Foreign national are also required to pay these two kinds of taxes. |
 National Tax |
(1) Income Tax
This is a tax levied on your annual income. For the income you had for the previous year, you declare your income during the period beginning from February 16 through March 15 at the local tax office. However, since salaried workers have their taxes withheld each month from their salaries and there is no need to make income declaration except: when the salary exceeds a certain amount or when there is income other than the salary and in certain other case.
※ Inquire at: Tajimi Tax Office, Phone: 22-0101 |
| Local Tax |
(1) Resident Tax
Resident tax is levied on those who have lived in Japan for more than a year and have residence in Toki City as of January 1 and have certain income. Even if you do not live in Toki City, if you have an office or a house in Toki, resident tax is levied on you per head basis.
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| 1) |
Tax amount
Those who live in Toki City will pay based on per head and income amount. Those who do not live in Toki City but have an office or a house will pay per head tax.
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| 2) |
Tax declaration
You declare your income during the period beginning from February 16 through March 15 at the Tax Department of the City Hall. However, there is not need to make income declaration in case of the following:
a) Those who had no income during the past year.
b) Those who have made income declaration at the tax office
c) Those whose income was a salary and whose employer submitted the salary payment report to the tax office.
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| 3) |
Notice
During the month of June, the Notice of Tax Payment (Tax Payment Form) will be sent to you.
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| 4) |
Payment period
Those who fall under 2)-c above and those who have not tax withheld will pay their tax in four installment in the following months: June, August, October, and January in the following year.
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Inquire at: Tax Department, Toki City Hall, Phone: 54-1111
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(2) Light Automobile Tax
This is a tax levied on those who pssess a light car or a motorcycle as of April 1 every year.
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| 1) |
Notice
During the month of May, Notice of Tax Payment (Tax Payment Form) will be sent to you.
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| 2) |
Payment period
Payment period is within the month of May (once a year).
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Inquire at: Tax Department, Toki City Hall, Phone: 54-1111
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(3) Registering and abolishing a motorcycle (those under 125 cc of displace-ment
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If you are abolishing or reselling, or moving a motorcycle with a Toki number plate, you must report it. Otherwise, you will have to keep on paying a tax on it.
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| 1) |
What is needed for registration
a) Sales certificate or resale certificate
b) Signature stamp
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| 2) |
What is needed for abolishment
a) Number plate
b) Identification issuance certificate
c) Signature stamp
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Inquire at: Tax Department, Toki City Hall, Phone: 54-1111 |
| How to Pay Tax |
Please pay the tax to the city appointed financial institutions or the city office revenue department by the due date for tax payment after tax notice(statement of payment) reaches you. Please note that demand commission and arrearage are added to original tax after the time for payment is passed.
As for the method of payment, you can use account transfer, transfer payment from the appointed financial institutions at the date for tax payment.
In order to apply for the bank transfer of the municipal tax, please take the Notice and a signature stamp of your account to the financial institution where you have an account. There is an application form st the financial institution.
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Inquire at: Tax Department, Toki City Hall, Phone: 54-1111 |
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