Personal Town Tax

The township tax shall be borne by the townspeople who are members of the local community according to the income of the previous year, etc., the expenses necessary to make it a livable town, and individual taxation of individuals taxed to individuals , There is a townspeople tax of a corporation taxed to a corporation.
The township tax of an individual is generally called municipal tax together with prefectural tax and prefectural tax, and it is supposed to be collected by the town.


  • Person who lives in 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

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.

Person who is tax exempt

Equal share · income exemption is not taxable

  • Person undergoing daily living assistance by the Life Protection Law
  • People with disabilities, minors, widows or widows who had total income of the previous year of less than 1.25 million yen

Equal exemption is not taxable

  • The total income amount of the previous year is 280,000 yen × (number of deductible spouse + dependent relative + 1) + people of 168,000 yen or less
Note: However, for those without deductible spouse and dependent relatives, people under 280,000 yen

Income tax not tax exempt

  • The gross income amount of the previous year is 350,000 yen × (number of deductible spouse + dependents relatives + 1) + person of 3 million yen or less
Note: However, for those who do not have deducted spouses and dependent relatives, people under 350,000 yen

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.
  • The payment for ordinary collection was paid at the convenience store nationwide from the taxable amount of Heisei 20 fiscal year.
Note: However, payment forms for which the payment amount exceeds 300,000 yen, payment forms for which bar codes are not printed, payment forms with bar code portions dirty, etc. can not be handled at convenience stores. Please pay at financial institution or office window.
Note: Payment at convenience stores can be handled until the end of May the year following the taxed year. After that date you will not be able to pay by convenience store, so please pay at financial institution or office window.

Inquiries regarding information on this page

Niseko Town Hall