Tax Information 税金
更新日：2023年3月20日
Residence Tax (Municipal / Prefectural Tax) 住民税（市民税・県民税）
Residence Taxes are municipal and prefectural taxes one pays annually to the municipality and prefecture one resided in as of January 1st of the year.
The amount of annual residence taxes one must pay is the sum of two individual taxes:
the “income-based amount”, which is a flat 10% of taxable income (6% for the municipal and 4% for the prefectural tax),
and the “per capita amount” which is a flat rate of 5,000yen (3,500 yen for the municipal and 1,500 yen for the prefectural tax).
Please also see the easy-to-understand bilingual guide to resident taxes distributed by the City.
A Guide to Municipal Taxes / 市税のしおり（PDF：1,039KB）
Individuals who must pay Residence Tax
Those who were registered residents of Matsudo City as of January 1st and who earned more than a certain income threshold* in the previous year
- Those who possessed an office or other piece of real estate in Matsudo City as of January 1st (even if they do not possess a personal address) and who earned more than a certain income threshold* the previous year (required to pay only the per-capita amount)
* This income threshold varies depending on the number of dependents the individual is responsible for and whether the individual has a disability, etc. For more details, please contact the Resident Taxation Div.
| PaymentType | Subject | Payment Method | Determining Residence Tax |
|---|---|---|---|
| Special Collection |
Individuals working for a company, etc. |
This is a process whereby every month employers automatically subtract a portion of an individual’s wages to cover that individual’s residence taxes. |
Employers report their employees’ income payments and other tax-relevant documents to the city, and based on that information the city determines each individual employee’s residence tax amount. |
| Normal Collection |
Other individuals |
This is a process whereby an individual directly pays their taxes to the city. This method typically applies to individuals that are self-employed or considered freelancers. |
Self-employed individuals, or individuals who earned no income last year, must file tax returns so that the city may determine their residence tax amounts. |
Tax Returns
A tax return is a form one submits to their city where one reports their income, paid insurance premiums, dependents, and other relevant information from a given year. Residence tax amounts can be determined based on the information provided. The following individuals are required to file a tax return.
| Individuals who must file a tax return | Items required for filing a tax return |
|---|---|
Those who were registered residents of Matsudo City as of January |
|
Certificate of Residence Taxes
A Certificate of Residence Taxes is an official document that proves whether or not you are tax-exempt. This certificate lists the residence taxes one has paid for a given year, the income one has earned in the previous year, and the number of dependents for which one is responsible. It can be used as proof of income and financial circumstances (taxation and tax exemption, etc.) when required by certain organizations such as the Immigration Bureau, a public housing agency, health insurance associations, financial institutions, etc.
Items required to apply for a certificate
- Application form (hard copies available at the Resident Taxation Div., PDF available online on the City’s website)
- Official proof of identification (one of the following: Residence card, passport, “My Number” card, Special Permanent Residence Certificate, driver’s license)
- Issuance fee: 300 yen per copy
Guide to Japanese Taxes and System of Certified Public Tax Accountants 「外国人のためのやさしい日本の税金と税理士制度」冊子
The Tokyo Certified Public Tax Accountants' Association have put together a comprehensive guidebook to the Japanese taxation system. It gives an easy-to-understand overview of all forms of taxation and is available for download in four languages (published March 2016).
東京税理士会は、外国人のために日本の税金制度に関する情報を総合ガイドブックの形にまとめました。税金の種類を分かりやすく説明し、以上の4ヵ国語でダウンロードできます。
【Closed】Filing of municipal and prefectural tax returns in 2023 / 令和5年度の市民税・県民税申告受付のご案内
Information on filing of municipal and prefectural tax returns in FY2023 (for the year 2022) is as follows.
Tax Return Period :※Closed for this year※
From Thursday, February 16 to Wednesday March 15 of 2023
Please visit the page dedicated to the most up-to-date guide to filing your resident tax returns.
> FY2023 Tax Return Information Page
> Read more in Japanese / 日本語の詳細ページへ
Return to 'For Foreign Residents' page 「外国人市民向けの資料」のページへ戻る
お問い合わせ
松戸市経済振興部 国際推進課
千葉県松戸市小根本7番地の8 京葉ガスF松戸第2ビル5階
Tel: 047-710-2725 FAX：047-711-6387
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