Personal Town Tax

The townspeople's tax is to bear the expenses necessary to make the town livable in accordance with the income of the previous year to the townspeople who are members of the local community,. There is an individual town resident tax taxed on individuals, and town resident tax of corporations taxed by corporations.
The township tax of an individual is generally called the residence tax which includes the municipal tax together with prefectural tax, and it is collected by the town.


  • A person who lives in the town as of January 1
  • Those who do not live in the town as of January 1 but who have offices, business establishments or residences in the town.

Amount to be paid

Equal share

  • 5,000 yen (township tax 3,500 yen, income tax 1,500 yen)
Note: For the reconstruction of the eastern Japan great earthquake disaster and disaster prevention as a financial resource for 10 years from FY2004, the equivalent amount will be raised (township tax, municipal tax of 500 yen each).

Income quota

  • Taxable income amount (income amount in previous year - income deductible amount) × 10% (township tax 6% · municipal tax 4%) - tax deduction
Note: Retirement income, forest income, transfer income such as land etc. are usually taxed separately from other income.

Tax Exempt Persons

Equal share · income exemption is not taxable

  • Person undergoing daily living assistance by the Life Protection Law
  • 障害者、未成年者、寡婦又は寡夫で前年の合計所得金額が135万円以下であった人

Equal exemption is not taxable

  • 前年の合計所得金額が28万円×(控除対象配偶者+扶養親族の数+1)+26万8千円以下の人

Income tax not tax exempt

  • 前年の総所得金額が35万円×(控除対象配偶者+扶養親族の数+1)+42万円以下の人

Payment method

Special collection

For those who work for the designated place of business, the employer pays evenly withdrawing monthly salary on your behalf. In addition, those who receive public pension funds should basically be paid due to withdrawal from pension.

Ordinary collection

  • People other than special collection will be paid on the payment date four times a year in June, August, October and December.
  • Payment slips for ordinary tax collection can be paid at convenience stores nationwide from the 2013 tax amount.
Note: However, payment forms for which the payment amount exceeds 300,000 yen, payment forms on which bar codes are not printed, payment forms on which the bar code portions are dirty, etc. can not be handled at convenience stores. Please pay at a financial institution or at the office window.
Note: Payment at a convenience store can be handled until the end of the following May the tax year. After that date you will not be able to pay at a convenience store and must pay at the window or through another financial institution.

Inquiries regarding information on this page

Niseko Town Hall