住民税 納税通知書: Japan Resident Tax Payment Notice Explained

Who receives it

Anyone with a resident registration in Japan on January 1 who had taxable income in the previous year. The version with 納付書 payment slips goes to people who pay directly (普通徴収, ordinary collection): self-employed and freelance workers, people who left a job, pensioners, and employees whose company does not withhold resident tax. If you changed or quit jobs mid-year, the remaining balance that can no longer be deducted from salary is often billed to you this way. Nationality is irrelevant; residents on any status are treated the same.

What to do

1. 1Open the whole envelope and check what is inside: the 税額決定通知書, the 課税明細書, and how many 納付書 payment slips there are (usually four instalments plus one lump-sum slip).
2. 2Find the 年税額 (annual tax amount) box on the notice for the total for the year, and check the 課税明細書 to see whether last year's income and your deductions match your real situation.
3. 3If you have 納付書 slips, pay each one by the 納期限 (due date) printed on it, using a method listed on the back: convenience store, bank, smartphone payment app, or the online 地方税お支払サイト.
4. 4If you would rather have it taken from your bank account automatically, apply for 口座振替 (direct debit) following the instructions from your municipal tax office as early as possible.
5. 5If something looks wrong, or you cannot pay, contact the 課税課 or 納税課 (assessment / collection section) of your own municipality using the phone number printed on the notice, before the due date passes.

About the deadline

There is no single deadline. Each 納付書 slip carries its own 納期限 (due date), and most municipalities split the year into four instalments (第1期 to 第4期). If a 全期前納 (pay-in-full) slip is included, use either that one or the instalment slips, never both. After a due date passes, 延滞金 (late penalty interest) is added, and continued non-payment leads to reminder letters and eventually seizure of wages or bank accounts. If paying in full is impossible, ask the 納税課 about a payment plan before the date passes - they can usually discuss instalments.

Common misunderstandings

I moved to another city. Why is my old city billing me?

That is correct, not an error. Resident tax for the whole year is charged by the municipality where you were registered on January 1. Moving later in the year does not transfer that year's bill.

I have no job or much less income now. Why is the amount so high?

Resident tax is based on last year's income, not this year's. This is why the bill feels heavy right after leaving a job. If you cannot pay it, the 納税課 can discuss splitting the payments.

My salary already has resident tax deducted, so why did I get payment slips?

When 特別徴収 (payroll deduction) stops mid-year because you left or changed jobs, the remaining balance switches to 普通徴収 and is billed to you directly. If you want your new employer to resume deducting it, ask your HR or payroll contact - the employer files the request.

Do I have to pay this before leaving Japan?

Resident tax already assessed does not disappear when you leave. People leaving Japan are generally expected to settle the balance or appoint a 納税管理人 (tax representative) to handle it; the exact procedure is handled by your municipality's tax section, so contact them directly and, for complicated cases, a 税理士 (licensed tax accountant).

Other documents

• ふるさと納税 受領証明書: Japan Furusato-Nozei Receipt & One-Stop Documents Explained
• 源泉徴収票 (Gensen Chōshūhyō): Japan's Withholding Tax Slip
• 自動車税・軽自動車税 納税通知書: Japan's Annual Car Tax Notice
• Notice from the 税務署 About 確定申告: What to Do
• 固定資産税 納税通知書: Japan's Property Tax Bill Explained