Tax imposed on a person’s income can roughly be divided into Income Tax (Shotoku Zei) that is imposed by the state and Citizen Tax (Shimin Zei) which is imposed by the prefecture, city, ward, town or village.
Foreigners must pay tax just as Japanese nationals do.
Income Tax and Citizen Tax are usually automatically deducted from a salaried worker’s salary (pay) each month. Those whose tax is not deducted must go to the tax office and file an income tax return, and to the city office to file their Citizen Tax.

National Tax Agency JAPAN-Homepage(Website)
http://www.nta.go.jp/foreign_language/index.htm

Income tax is the tax imposed by the state on a person’s income for a year from January through December.
Income tax is automatically deducted from a salary-worker’s salary each month. (This is called “withholding tax at the source” (gensen choshu), or deducted form one’s salary (kyuyo tenbiki).
Depending on whether a foreigner is a resident or non-resident, the tax limits and rates are different. (A resident is a person who has an address in Japan or who has lived continuously in Japan for 1 year or more.)
Foreign residents must pay the same tax rates as ordinary Japanese.
Non-resident foreigners, with the exception of tax exemption because of a tax treaty, have, in principle, a 20% tax imposed on their income.

National Tax Agency JAPAN-Homepage(Website)
( Income Tax Guide for Foreigners ? in English)

The Withholding tax at the Source Statement indicates the amount of income tax you have paid from January through December for the stated year and is given to you by your employer by the end of January of the following year.
If you have quit your employment, you should obtain a Withholding Tax at the Source Statement from your employer within one month from the date you left your employment.
The Withholding Tax at the Source Statement is proof of payment of tax. Since it is necessary when applying for a renewal of your status of residence, it is important to keep it safe.
(Inquiries) OSAKA Regional Taxation Bureau
TEL 06-6941-5331（9:00?12:00、13:00?17:00）

Citizen tax is the tax imposed by the prefecture, city, ward, town or village on a person’s previous year’s income.
Irrespective of a person’s nationality, tax is imposed on a person who has an address in the prefecture, city, ward, town or village as of January 1.
Citizen tax is decided by each city, ward, town and village from March to June, after which the individual is informed.
Citizen tax is deducted from a person’s salary over 12 months from June through May the following year for salary earners.
A person, whose citizen tax is not deducted from a salary, will receive a citizen tax bill from the city, ward, town or village. Upon receipt of the bill, you can pay through a bank, post office or convenience store.
(Inquiries) Municipal Resident's tax Division

(In the case of individual)

• Those who must pay tax
• Those who lived in Ikoma City as of January 1 of the year. (Per capita rate and income rate)
  ―Prefectural resident’s tax must be paid with Municipal resident’s tax.
• Those who don’t live in Ikoma City, but have an office, business or property in the city.(Per capita rate)
• Those who need not pay tax
• Those who receive public assistance according to the Livelihood Protection Act.
• Person whose income of the previous year is below standard amount, such as disabled person, person under age, widows or widowers.
• Duty to report
  Those who must pay municipal and prefectural resident’s tax have to report anytime between February 16 and March 15 every year.

(Inquiries) Municipal Resident's tax Division

Proof of your income is necessary when renewing or changing your status of residence, entering your child into a public nursery or applying to enter public housing. If you require documents of proof of your income, you should apply at Municipal Resident's tax Division.
(Inquiries) Municipal Resident's tax Division

• Type of consultation: Consultation regarding national taxes, including the inheritance tax, gift taxes, and the income tax
• Location: Municipal Residents’ Tax Division
• Days: 10:00 a.m. to 12:00 p.m. and 1:00 p.m. to 4:00 p.m. on the third Tuesday of the month from April to December. There will be no consultation on holidays or in July and August.
• Persons in charge: Personnel from the Regional Taxation Bureau

(Inquiries) Municipal Resident's tax Division

The fixed property tax is levied on persons who own fixed assets, such as land, houses, or depreciable property, based on the price of those assets.
(Inquiries) Property tax Division

Those who own lands, buildings, depreciable property in Ikoma City as of January 1 every year.
(Inquiries) Property tax Division

Automobile tax is a tax levied on a person who owns an automobile as of April 1 each year.
Automobile tax bills are distributed by each prefectural office. Bills should be paid by the stated date through a bank, etc.
For details, ask a person who understands Japanese to enquire for you at your prefecture’s Automobile Tax Administration Office (Jidosha Zei Kanri Jimusho) or Prefectural Tax Office (Kenzei Jimusho).
(Inquiries)
Nara Prefectural tax Office (Automobile tax service) TEL 0743-57-0300
981-8 Nukatabekita-machi, Yamatokoriyama City

The light vehicle tax is levied on owners of powered bicycles, minicars, specially designated small automobiles, and two-wheeled motorcycles (hereafter, light vehicles).

• Those who must pay tax
  Those who have a light vehicle at regular place in Ikoma City as of April 1 every year.

(Inquiries) Municipal Resident's tax Division

Consumption tax is the tax imposed on purchases, etc. and other consumer items.
The consumption tax rate is 5% (as of March 2007).
The 5% consumption tax is either added to the marked price or included in the marked price.

If the taxes are not paid by the due date, penalty money will be added to the tax.
Ikoma City's due date of local tax payment calendar

	Citizen Tax	Fixed Property Tax City Planning Tax	Light Vehicle Tax	National Health Insurance Tax
End of April		First period・advance whole period
End of March			whole period
End of June	First period・advance whole period
End of July		Second period		First period
End of August	Second period			Second period
End of September				Third period
End of October	Third period			Forth period
End of November		Third period		Fifth period
End of December	Forth period			Sixth period
End of January		Forth period		Seventh period
End of February				Eighth period
End of March

N.B.: In the case that due date(date of credit transfer) is Saturday, Sunday or Holiday, You should pay by the next business day.
(Inquiries) Tax Receiving Division

Please pay the Municipal Tax by the due date at financial institutions or convenience stores designated by the city.

• Payment by account transfer
  Payment by account transfer is a method of paying the Municipal Tax in which a financial institution automatically transfers the funds from an account that you designate. Once you have performed the procedures, the tax will be automatically paid every year starting the following year.
  To pay using this method, take the following items directly to the institutions listed.
• Items required for application
• Passbook (Or anything by which the account number can be determined)
• Seal for the financial institution
• Financial institutions handling account transfers (National headquarters and branches)
  Nanto Bank, Mizuho Bank, Bank of Tokyo-Mitsubishi UFJ, Sumitomo Mitsui Bank, Resona Bank, Kinki Osaka Bank, Mitsubishi UFJ Trust and Banking, Sumitomo Shinkin Bank, Kansai Urban Bank, Kyoto Chuo Shinkin Bank, Nara Shinkin Bank, Yamato Shinkin Bank, Nara Prefecture Agricultural Cooperatives, Post Offices
• Payment using a payment slip
  Pay the amount written on the payment slip that has been sent to you by the payment date at the following locations that handle payment
• Designated financial institutions or substitute financial institutions receiving payment (National headquarters and branches)
  Nanto Bank, Mizuho Bank, Bank of Tokyo-Mitsubishi UFJ, Sumitomo Mitsui Bank, Resona Bank, Bank of Kyoto, Kinki Osaka Bank, Mitsubishi UFJ Trust and Banking, Sumitomo Shinkin Bank, Kansai Urban Bank, Kyoto Chuo Shinkin Bank, Nara Shinkin Bank, Yamato Shinkin Bank, Nara Prefecture Agricultural Cooperatives
• Convenience stores handling payments
  am/pm, Every One, Kurashi House, Cocostore, Community Store, Circle K, Sunkus, Spar Hokkaido, Spar Kyushu, Three Eight, Three F, Seikatsu Saika, Seicomart (only in the Hokkaido and the Kanto areas), Save On, 7-Eleven, Daily Yamazaki, Family Mart, Hot Spar (only in the Tohoku, Kanto, and Okinawa areas), Poplar, Ministop, Yamazaki Daily Stores, Lawson

(Inquiries) Tax Receiving Division

• Tax deferral
  If you find it difficult to pay taxes by the due date owing to the following circumstances, you can delay the period of payment or split the payment into partial payments within a one-year period after submitting a tax deferral application.
• Disasters, including fire, typhoons and floods, and burglaries
• When the taxpayer or a member of the taxpayer’s family with whom the taxpayer is living has fallen ill or been injured
• When the taxpayer’s business enterprise has been abolished, or its operations suspended
• When the taxpayer’s business enterprise has suffered a significant loss
• Arrears

If municipal tax is not paid by the due date, it is levied compulsorily such as seizure of property.
(Inquiries) Tax Receiving Division