People who live in Japan who own motor vehicles and/or real estate and earn money in Japan are obliged to pay taxes. Please pay taxes in accordance with the tax notice from the Town Council. When moving to another part of Japan or leaving Japan, please ensure that any outstanding payments are made, and if you plan on returning to Japan or have property in Japan, elect a person to act on your behalf to file tax returns and make necessary payments. Taxes are classified as below.
Individual inhabitance tax
This tax consists of a prefectural inhabitance tax and a municipal inhabitance tax, which are paid to the town together. Individual inhabitance tax is calculated by using the previous year's income figure, to which a per capita tax rate is added. The per capita tax is levied regardless of the income level for the previous year.
Corporate inhabitance tax
This tax is levied on corporations that have offices, business places and/or facilities located in the town's boundaries.
Light vehicle tax
This tax is levied on people who own light vehicles and use them in the town. (A light vehicle is referred to as a Kei and has a yellow registration plate)
National health insurance tax
This tax is levied on people who are enrolled in the national health insurance scheme. The tax is calculated based on the size of the family, income and fixed asset tax for the family for the period of April to the following March.
Fixed asset tax
This tax is levied depending on real estate and other assets if the taxpayer is the owner of the asset as of January 1, even if the ownership is changed (due to sale) in the middle of the year.
Niseko Town Council Tel 0136-44-2121 Tax Section/Fixed Asset Tax Section, Tax Division
Inquiries in English
Niseko Town Council Tel. 0136-44-2121 Planning and Environment Division