Top of the page


Social media links will open in a new window


Japanese Taxes

The Japanese tax system is comprised of national taxes, levied by the national government, and local taxes, levied by the prefectural and municipal governments. The national taxes include such taxes as income tax, corporation tax, inheritance tax, and consumption tax. Local taxes are comprised of the prefectural taxes (such as the prefectural residential tax, automobile tax, and local consumption tax) and municipal taxes (which include the municipal resident tax, fixed assets tax, light vehicle tax, etc.).

For more detailed information please contact the Finance Bureau’s Tax Policy Division (TEL 972–2333). For additional information on Japanese taxes, please consult the booklet entitled “Guide to Japanese Personal Taxes” (available in English).

Guide to Japanese Personal Taxes

Personal Municipal and Prefectural Tax

Local tax, for which all individuals with a residence in Japan are responsible, is comprised of the personal municipal resident tax and prefectural resident tax. These two taxes are levied and collected together. These taxes (together called “residents tax”) are made up of a “per-capita levy,” which is a set amount unrelated to income, and a“pro-rated levy” which is calculated based on the taxpayer’s income in theprevious year.

For more specific information please call the Residents Tax Division of the Finance Bureau (TEL 972–2352) or visit your local municipal tax office. (See the list of tax offices)

Municipal Tax Offices

Municipal Tax Offices

Office Name




Sakae Municipal Tax Office

NHK Nagoya Broadcasting Center Bldg., 8th floor 13–3, Higashisakura 1-chome, Higashi-ku



Sasashima Municipal Tax Office

Nihon Seimei Sasashima Bldg., 8th floor
27–2, Meieki Minami 1-chome, Nakamura-ku



Kanayama Municipal Tax Office

Meitetsu Masaki Daiichi Bldg.
5–33, Masaki 3-chome, Naka-ku



Furthermore, for details on individual municipal and prefectural taxes please refer to the booklet entitled “To Foreign Residents: Payment of Municipal and Prefectural Resident Tax” (English, Chinese, Korean, Portuguese, and Spanish versions are available).

To Foreign Residents: Payment of Municipal and Prefectural Resident Tax