For income in the prior year, you must pay the individual residence tax (kojin junminzei) (municipal and prefectural residence tax) within the deadline.

1. Eligible Applicants
People having income in the prior year. But the following people are excluded.
(1) Those who submitted a tax return (kakutei shinkoku) for prior year’s income tax.
(2) Those who have had only a salaried income for the prior year, and whose employer submitted a salary payment report (kyuyo shiharai hokokusho) to the city (accounting for year-end tax adjustments).
(3) Those whose income for the prior year only came from public pension payments, and the payer of the pension submitted a salary payment report (kyuyo shiharai hokokusho).

[Note] Even if you fall into group (2) or (3), you are required to submit a tax return (kakutei shinkoku) or to file individual residence tax (kojin junminzei) (municipal and prefectural residence tax) if you received deductions for medical expenses, etc.

2. Filing Period
Between February 16 to March 15 (Excluding Saturday, Sunday, and holidays)
→ If the first day overlaps with a Saturday or Sunday, it will be extended to that Monday.

3. Reception Time:
8:30 a.m. – 5:00 p.m.

4. Where to file
Taxation Offices, Municipal Residents Taxation Section (Shiminzeika) (Taxation Branch Offices, Municipal Residents Taxation desk)
Filing form is available at the counter. Or you can download the municipal and prefectural residence tax form from the references as below:

A temporary tax return facility will be set up at the Saiwai, Miyamae and Tama Ward Offices.
Period: February 16 – March 15 (Excluding Saturdays, Sundays, and holidays)
→ If the first day overlaps with a Saturday or Sunday, it will be extended to that Monday.
Opening Time: 9:00 am – 4:00 pm

5. What to Bring
(1) Seal
(2) Documents Verifying Your Identity (Any of the Below)
a) Individual Number Card
b) Individual Number Verification Documents (Notification Card, etc.) or Personal ID (Driver's License, Passport, etc.)
→For details on Individual Number verification documents and personal identification, see the References below (Introducing the Individual Number System for City Procedures).
(3) Documents Verifying Your Income from the Prior Year (Those receiving salary, pension, remuneration, etc: tax certificate slip (gensenchoshuhyo) or salary payslips. Those receiving income from property: bank passbook showing income and expenses.)
(4) Insurance Premiums Paid in Prior Year (National Health Insurance Premiums, Employment Insurance Premiums, etc.), Small Enterprise Mutual Relief Payments, Life Insurance Premiums (General, Personal, Nursing Care), Certificate or Receipts Showing Earthquake Insurance Premiums
(5) Disability Certificate Notebook (Shougaisha Techo) (If a filer or dependent is handicapped)
(6) Medical Bill Statements Paid Prior Year (For Those Receiving Medical Expense Deductions)

・Those who did not earn income in the prior year should bring their seal and documents verifying their identity.

・If receiving a casualty loss deduction (zasson kojo), inquire with staff at the Taxation Office, Municipal Tax Section (Shiminzeika) or Taxation Branch Offices, Municipal residence tax desk.