Payment of Municipal Taxes for those who are moving abroad／国外に転出される方の市税の納付

国外に転出しても　名古屋市に　税金を払うことがあります。必要な手続きについて　ご説明します。

The resident tax (Municipal and Prefectural) and forest environmental tax are levied by the municipality where you live as of January 1 if your income in the previous year exceeds a certain amount. Even if you no longer live in Japan, you will be taxed according to your resident information as of January 1.

If you will move back to your home country, or move abroad or leave Japan for a while on business or for any other reason, please pay your taxes using one of the following methods.

• Appoint a tax agent to handle your taxes
• Pay the full amount of the taxes for the year before leaving Japan

Appoint a tax agent to handle your taxes／あなたの代わりに税金を払う人を選ぶ

You will have to appoint a tax agent to handle your taxes for you. Your tax agent must have an address in Nagoya City. 

Pay the full amount of the taxes for the year before leaving Japan／日本を離れる前に税金を払う

You may contact a tax office and pay the tax before leaving Japan even if a tax notice has not been issued or sent to you yet.For details, please contact the Resident Tax Division of the Municipal Tax Office in charge of the ward where you are living.Your tax office might ask for some of your tax documents, such as a copy of your tax withholding slip or your Municipal and Prefectural Tax Return Form, for the calculation of your taxes.

参考（Additional Information）

• Payment of Municipal and Prefectural Residents Tax／住民税の納税について