更新日：2022年5月24日

Taxes / 税金の種類

A guide for foreign residents:What kind of taxes are required to be paid in Japan?

General overview of some of the Japanese taxes（PDF：200KB）

Municipal Taxes

Inquiries: Taxation Section 0797-38-2015

There are a variety of taxes you need to pay the city, including Individual City Resident Tax, Light Vehicle Tax, and Fixed Assets Tax.

Individual City Resident Tax

• Those required to pay Individual City Resident Tax include:
  - Those who had a residential address in the city as of January 1
  - Those who did not have a residential address but did have an office, work site, or house/lot (houses and other forms of property) as of January 1.
• Those eligible for paying taxes are required to declare their previous years’ income at the city hall.
• Those who are not required to declare their income include:
  - Those who will file an income tax return
  - Those who did not have any income in the previous year (you will need to declare your income if you require a certificate proving your lack of income.)
  - Those whose income comes purely from a salary, and whose income is declared by their workplace.

Light Vehicle Tax

Fixed Assets Tax

See theAshiya City website for more information on where to submit information relating to taxes and deadlines.

 

日本で支払う税金の種類について

日本で支払う税金の一覧表（例）（PDF：200KB）

市税の種類

問い合わせ：課税課 0797-38-2015

市に支払う税金は、個人市民税、軽自動車税、固定資産税などがあります。

個人市民税

• 個人市民税を支払わなければならない人
  ・その年の1月1日に市内に住所がある人
  ・その年の1月1日に市内に住所はないが、事務所、事業所、家屋敷（家とその敷地）がある人
• 課税対象の人は、前年の所得額を市役所に必ず申告します。
• 申告が必要ない人
  ・確定申告をする人
  ・前年中に収入がなかった人（証明書が必要な場合は、申告が必要です。）
  ・所得が給与以外になく、勤務先から給与支払報告書が市に提出されている人など

軽自動車税

固定資産税