Income tax and resident tax are withdrawn from your monthly salary.  The payment of the other taxes is done in different ways. 

【Income tax】

Income tax is a national tax on individual revenue. It’s not imposed on all of the revenue but *on income after exemptions are taken into account such as basic exemption, spouse tax deduction, dependents deduction, and so on. Income tax is graduated taxation. Regular employees apply for reduced rates due to dependents, social insurance and life insurance, etc at the time of year-end adjustments. If you miss the year-end adjustment period, you can receive your excess tax refund on your tax return. Do not forget to apply for the dependents deduction because it affects the amount of resident tax you will have to pay.

【Resident tax】

Resident tax consists of prefectural tax and individual municipal tax. This is also imposed on individual revenue. The difference between them is that income tax is calculated on current income but the resident tax is calculated on the income in the previous year. The city that you lived in on January 1 has the power of collection. If you work, the resident tax is withdrawn from your monthly salary. If you don’t work or the tax is not withdrawn from your salary a payment slip will be sent to you from the city hall in June. You can pay the tax with the slip at the designated financial institutions: Toyokawa Shinkin Bank, Bank of Tokyo-Mitsubishi UFJ, JA Himawari, Bank of Nagoya, Toyohashi commerce credit cooperative, Gamagouri Shinkin Bank, Toyohashi Shinkin Bank, Okazaki Shinkin Bank, Tokai labor credit association, Mikawa Shinyou Kumiai. If you have an account at any of these banks or the Japan Post Bank, you can request an account transfer for tax payments. Account transfer is recommended to save you going through the processing procedure every time. Bring your bankbook and the seal (Inkan) that was used to open the account to the financial institution you wish to use when you request an account transfer.

【Certificate】

Certificates of income and certificates of municipal taxes such as municipal resident tax, property & city planning tax, corporate resident tax and light automobile tax can be issued. Commission is charged except in the case of the light automobile tax certificate for automobile inspection. If you need these certificates, bring your ID e.g. alien registration card and come to the property tax division.