Procedure of municipal and prefectural tax for individulas exiting Japan (Declaration of Tax Agent) 「海外出国する場合の個人市県民税の手続きについて（納税管理人の申告)」

Tax Agent

Tax Agent is a person who is commissioned by taxpayer to do procedures concerning tax on be half of taxpayer(Document reception, tax payment, reimbursement reception), and corporate office etc. can be designated to be the one as well. In case of not being able to receive tax payment notification or pay tax by exiting Japan or moving out of the municipality, it is necessary to determine Tax Agent before exiting Japan etc.

Procedure of municipal and prefectural tax for individuals exiting Japan

Municipal and prefectural tax (which are also called resident tax) for individuals are imposed on persons who have residence in Toyokawa, and whose previous year's income was above a certain amount as of January 1 (Imposition date). Even if the person moves out of the municipality in the middle of the fiscal year, the person is obliged to pay its municipal and prefectural tax to Toyokawa city. Among these situations, especially in case of exiting Japan, please be aware that one of the procedures written below is necessary.

1. General Collection (Direct payment)

• For those who have received tax payment notification, please pay with the payment slip.
• If tax payment notification has not arrived at the point of exiting Japan, it is necessary to commision Tax Agent (Tax payment notification is sent in middile of June every year.).

2. Special Collection (Municipal and prefectural tax is directly collected from person's salary.)

• Submission of resignation report by employer is necessary with "Report of Personnel Change". If municipal and prefectural tax is paid all at once from the salary at the point of resignation (Lump sum collection), it is not necessary to commission Tax Agent.
• If unable to do lumpsum collection and changing of payment method to General Collection occurs, it is necessary to commision Tax Agent.

Commissioning Tax Agent

In case of commissioning Tax Agent, please submit Reporting Form written below to Municipal Tax Division.

If there is a need to change the content of Tax Agent Report...

Please inform Municipal Tax Division of the changed content.

In case of dismissing Tax Agent due to completion of the person's municipal and prefectural tax payment etc.

It is necessary to submit Dismissal Report.

Procedure after re-entry to Japan

If Tax Agent was commissioned before exiting Japan, please make sure to do its dismissal procedure.

If you do not commission Tax Agent...

Since tax payment notification cannot be sent, Public Notice Delivery is done. After Public Noitice Delivery, if payment is not done by due date, a reminder is sent. In this case, arrears might be added, so please make sure to commission Tax Agent.
Notice: Public Notice Delivery is a system which shows concerning information on City Hall's bulletin board for some period and when the period is over, it is considered as completion of document delivery.

Other payment method

Bank Account Transfer

If you register a bank account for payment of municipal and prefectural tax, it is quite useful since tax is automatically deducted from the account. However, please be aware that even in this case, commissioning Tax Agent is necessary for receiving tax payment notification etc.

Municipal and prefectural tax from the following fiscal year

Only if overseas work is more than 1 year, the person is considered as non-resident who does not have an address in Japan. As a result, municipal and prefectural tax is not imposed.

Relevant Link

[Contact]

　Municipal Tax Division (Shiminzei Ka)
　Telephone: 0533-89-2129