①じゅうみんぜい は 1月1日に日本に住んでいて、はたらいている人が
②おきゅうりょうを もらった年の「次の年」に
③1月1日に 住んでいた まちに はらいます。
④おしらせは6月にとどきます。
⑤5月～6月ころに さいしんの「住民税課税納税証明書」JUMIN-ZEI-KAZEI-NOUZEI-SYOMEISYOが1月1日に 住んでいた まちの 市役所で はっこう されます。
※さいきん ひっこし を したときは まえの いえの ちかくの しやくしょで はっこうされる ばあいも あります。
Understanding Resident Tax (Jumin-zei)
- Who pays? Resident tax is paid by people who were living and working in Japan as of January 1st.
- When do you pay? You pay the tax in the “year after” you earned your income.
- Where do you pay? You pay it to the city/municipality where you lived on January 1st.
- When does the notice arrive? The payment notice usually arrives in June.
- Tax Certificates: The latest “Resident Tax Taxation/Payment Certificate” (Jumin-zei Kazei Nouzei Shomeisho) is issued starting around May or June at the city hall of the municipality where you lived on January 1st.
Note for those who recently moved: If you have moved recently, your certificate may be issued by the city hall near your previous home (where you lived on January 1st).
